First, the real-time bookkeeping method of computerized accounting Real-time bookkeeping means that the accounting vouchers in the electronic account set can be directly booked without audit. For newly added accounting vouchers, once saved, they will be accounted for immediately, so only one voucher can be registered for real-time accounting at a time. From the essence of real-time bookkeeping, the process of voucher processing not only saves the procedure of checking and signing, but also combines the two processes of voucher bookkeeping and preservation into one. In this way, all accounting vouchers that enter the electronic account set are accounting vouchers, and they are directly stored in the "official voucher library file" without going through the "temporary voucher library file", and the creator becomes the ultimate responsible person of accounting data in the accounting vouchers. The key of this kind of bookkeeping is to be able to make real-time bookkeeping of the mechanism vouchers automatically generated during the closing process (some accounting software has embedded the mechanism voucher function in the closing module), so that the whole closing process can be uninterrupted and the mechanism vouchers can continue to be generated at the end of the period. Although the process of real-time bookkeeping is simple and easy to operate, because the bookkeeping vouchers have not been audited and signed, and the wrong vouchers can only be modified but not completely deleted, it violates the principle and requirements of mutual restraint of accountants. As we all know, proof of charge to an account is the starting point for electronic account set to process accounting data. Only by making full use of the automatic audit and manual audit functions provided by accounting software can users ensure the correctness and reliability of accounting information in electronic account sets. Therefore, it is suggested to improve the bookkeeping function when the current accounting software is revised and upgraded. Second, the simulated bookkeeping method of computerized accounting can enable users to know the data results of all unbacked vouchers in the electronic account set in advance after formal bookkeeping, so it is also called pre-bookkeeping. Because simulated bookkeeping is for vouchers that have not been bookkept, all vouchers saved in the temporary voucher repository file can be simulated bookkeeping, regardless of whether they have been approved and signed, whether they are from this month or last month, and no matter which operator fills them in. The results of simulated bookkeeping can only be temporarily browsed and viewed by users, and can't be saved and called in the electronic account set for a long time. Compared with formal bookkeeping, it has three functions: transferring vouchers, transmitting data and updating data. In this way, the simulated bookkeeping voucher still belongs to the unbookkept voucher and continues to be stored in the "temporary voucher library file", which is why some accounting software (such as Ezsafe software) integrates the simulated bookkeeping function with other operating modules of unbookkept vouchers in the same main menu. Although simulated bookkeeping doesn't really deal with the data in bookkeeping vouchers, this bookkeeping function can timely summarize and balance bookkeeping vouchers as much as possible, prevent mistakes, duplicates and omissions of vouchers, and help to realize budget control and comparative analysis before and after bookkeeping. Third, the batch bookkeeping method On the surface, batch bookkeeping can register multiple unbookkept vouchers at the same time, but the fundamental difference between it and real-time bookkeeping is that the vouchers must be reviewed and signed before bookkeeping, rather than registering the number of bookkeeping vouchers at one time. In other words, as long as the vouchers need to be reviewed and signed, they can be accounted for. Even if one voucher is registered at a time, it belongs to batch accounting. Although the current accounting software can automatically check the accounting vouchers entering the electronic account set from the aspects of loan balance, voucher type, time sequence and content integrity, it can't prevent voucher errors such as serial numbers, opposite directions, simultaneous entry of loans and debits or under-entry. In order to ensure the correctness and legality of the accounting data in the electronic account set, both the vouchers manually entered by users and the automatically generated mechanism vouchers must be kept in the "temporary voucher library file" as bookkeeping vouchers for further review by relevant personnel. Once the accounting voucher is found to have errors, users can modify it in time without trace, and at the same time reduce unnecessary data storage; After signing, the approved vouchers will still be returned and saved in the temporary voucher library file, and can only be transferred to the formal voucher library file after batch bookkeeping. Batch bookkeeping has become the most basic bookkeeping function of all kinds of bookkeeping software because of its advantages such as high efficiency, many control links and clear data responsibility. Fourth, the recovery of computer accounting bookkeeping can restore the accounting vouchers and their data to the state before bookkeeping. This anti-bookkeeping function not only returns the bookkeeping voucher from the "official voucher library file" to the "temporary voucher library file", but also completely cancels all the data transmitted and generated during the bookkeeping process at that time from the relevant database files. Therefore, it is the key technology of accounting software to keep accounting clues completely and accurately and restore accounting. There are two main recovery forms of current accounting software: "the state before the last accounting" and "the state at the beginning of this month". Although the recovery of bookkeeping function has the advantages of avoiding the registration of wrong vouchers, solving the problem of inconsistency between accounts and vouchers caused by viruses, and restarting the unexpectedly interrupted bookkeeping process, it will also bring new financial risks to the electronic account set. Therefore, the current accounting software strictly manages this function by hiding (reactivating when using) and appointing someone to be responsible (such as the person in charge of the account set). Weighing the advantages and disadvantages of restoring the bookkeeping function, the author suggests not to set this bookkeeping function in accounting software in view of the mistakes in bookkeeping vouchers. The article is provided by /kjzclw/