| There are many types of accounting software | | | | In business management, inventory consists of a |
| applications on the market today. Some | | | | list of goods and materials held available in stock. |
| applications are intended to perform accounting | | | | Non Core Modules |
| functions for large corporate organizations. Others | | | | - Debt Collection:where the company tracks |
| are meant for personal use. Still other applications | | | | attempts to collect overdue bills (sometimes part |
| fall somewhere in between, performing functions | | | | of accounts receivable). |
| suited to small businesses, as well as those suited | | | | - Expense: |
| to the average person. Available software ranges | | | | In accounting, an expense represents an event in |
| from the very simple to the very complex, with | | | | which an asset is used up or a liability is incurred. |
| much variation in price as well. | | | | In terms of the accounting equation, expenses |
| Accounting software is typically composed of | | | | reduce owners' equity. |
| various modules, different sections dealing with | | | | - Inquiries:where the company looks up |
| particular areas of accounting. Among the most | | | | information on screen without any edits or |
| common are: | | | | additions. |
| Core Modules | | | | - Payroll: |
| - Accounts receivable: | | | | In a company, payroll is the sum of all financial |
| Accounts receivable is one of a series of | | | | records of salaries, wages, bonuses, and |
| accounting transactions dealing with the billing of | | | | deductions. |
| customers who owe money to a person, | | | | The next step up in the realm of accounting |
| company or organization for goods and services | | | | software consists of applications capable of |
| that have been provided to the customer. This is | | | | performing a variety of functions important to |
| typically done in a one person organization by | | | | business accounting. Referred to as mid-market |
| writing an invoice and mailing or delivering it to | | | | software, accounting applications in this class |
| each customer. | | | | perform general business accounting functions and |
| - Accounts payable: | | | | frequently include integrated management |
| Accounts payable is one of a series of accounting | | | | information systems. Many software applications |
| transactions covering payments to suppliers owed | | | | at this level are capable of providing for |
| money for goods and services. The average | | | | accounting in several different currencies. |
| household performs this task by writing cheques | | | | Mid-market accounting software is usually |
| each month to such suppliers to the electric | | | | purchased from a dealer. |
| company, telephone company, cable television or | | | | Higher-end accounting software is more |
| satellite dish service, newspaper subscription, and | | | | expensive than other types and is usually much |
| other such regular services. | | | | more complex. Generally designed for use by |
| - General ledger: | | | | large businesses with millions of dollars in |
| The general ledger, sometimes known as the | | | | transactions, high-end accounting programs usually |
| nominal ledger, is the main accounting record of a | | | | have very sophisticated features and options. |
| business which uses double-entry bookkeeping. It | | | | Software in this class also allows for a high level |
| will usually include accounts for such items as | | | | of customization. Typically, higher-end software is |
| current assets, fixed assets, liabilities, revenue and | | | | sold through a dealer. |
| expense items, gains and losses. | | | | Some companies choose to develop their own |
| - Billing: | | | | accounting software, gearing it completely |
| The process of sending accounts to customers | | | | towards their unique needs. Other companies |
| for goods or services is called billing. The | | | | choose to purchase ready-made software |
| document used is called an invoice. The invoice | | | | packages. Many organizations employ a |
| may be attached to the goods or forwarded | | | | combination of the two, purchasing software and |
| separately. | | | | applying local modifications to make it more |
| - Stock/Inventory: | | | | efficient. |