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所在平台: Udemy |
课程主页: https://www.udemy.com/course/chart-of-accounts-redesign/
课程评论：没有评论
课程名称：会计科目表重设计 课程概述： 本课程讲解了会计科目表在会计职能中的重要性，分析了会计科目表为何会变得过时并需要重新审查与设计，同时介绍了驱动最佳实践的重设计方法。会计科目表是会计职能的基础，其组织有序的账号代码将用于记录各种交易的财务影响。随着时间的推移，会计科目表可能会变得过时，导致组织面临财务、法律和分析报告的困扰。这种情况可能源于商业环境、商业战略的变化，或者会计标准及法律法规的演变，也可能是由于组织继承的旧版会计科目表。 新兴企业所需的财务报告不仅涵盖传统的会计交易明细，还需包括统计信息，如交易进展的数量和趋势。时间与质量之间的矛盾常常导致速度胜过准确性，使财务主管和首席财务官承受巨大的压力，以确保财务信息迅速且准确地被捕获和分析。定期审查会计科目表至关重要，需与财务团队咨询，了解他们所面临的困难，并与高层管理人员及利益相关者探讨面临的报告挑战，重新设计会计科目表，以确保新结构灵活并能适应最大可能的可预见变化。
This course explains the importance of Chart of Accounts in the Accounting Function, Why Chart of Accounts becomes outdated and needs a Review and Redesign and what is the Best Practice driven approach for Redesign of Chart of AccountsChart of Accounts serve as the very base for the accounting function. The account codes organized in a specific logical order in the COA will be used for recording the financial impacts of various transactions.With time the Chart of Accounts may become outdated and pose sever trouble to the Organizations with misleading Financial, Legal and Analytical Reports. It may be because of changing business landscape or business strategies or evolving accounting standards or legal and regulatory changes. It may also be because of legacy CoA inherited by an evolving organization.The financial reports required for the new age businesses not only covers the traditional accounting details of transactions but also the statistical information which is quantities and trends of transaction progression over a period of time.The tussle between the time and quality often results in winning of speed over accuracy and it puts immense pressure on the Financial Comptrollers and the CFOs to ensure that the financial information is captured and analysed quickly with minimal errors.It is important to keep reviewing the COA periodically, consult the finance team on the difficulties they are facing, consult the senior management and stakeholders on the challenges they are facing with the reports and redesign the chart of accounts to ensure that new structure becomes flexible and can accommodate maximum possible foreseeable changes
