ASE20095: Computerised Accounting Study Notebook

Curriculum Roadmap & Chapter Table 课程路线图与章节大纲

Week 周次	Topic 课程主题	Key Concepts 核心要点	Tax/Software Focus 税务与软件实操
WK1	AIS Intro & Database Init AIS 概述与数据库初始化	Data processing cycles, security setups, and user privileges. 数据处理循环、数据库安全和用户角色配置。	SQL: Firebird DB, Million: INI configurationSQL: Firebird 库，Million: INI 配置
WK2	Chart of Accounts & Data Restore 会计科目表与数据还原	Database backups (.FDB/ZIP), restoring databases, and COA grouping. 数据库备份（.FDB/ZIP）、数据恢复导入及 COA 分组规则。	File -> Restore, Account Ranges (1xxx-6xxx)科目代码范围 (1xxx-6xxx) 规划
WK3	Sales/Purchase Ledgers & SST 销售/采购明细账与 SST	Credit transactions entry, debtor/creditor invoices, Malaysia SST coding. 信贷收支录入、客户/供应商发票、马来西亚 SST 税码映射。	Tax codes: SR (8%), TX (Input tax), OS (Out of scope)税码：SR (8%), TX (进项税), OS (除外)
WK4	General Journal & Salary Accruals 日记账与工资计提	General journal vouchers, payroll accruals, EPF (11%/13%), and PCB tax liabilities. 普通日记账凭单、工资薪金计提、EPF 养老金与 PCB 预扣税。	Double-entry balancing check (Debit = Credit)复式记账平衡校验 (借 = 贷)
WK5	Error Correction & Audit Trails 记账错误更正与审计跟踪	Omissions, commission, principle errors; reversal adjustments, Audit Trail logs. 遗漏/偏差/原则错误；红字冲销调整，系统审计跟踪日志。	Reversal and Adjusting journal vouchers冲销与调整日记账凭单
WK6	Procurement Cycles & Stock Sync 采购流与库存实时同步	Purchase orders (PO), Goods Received Notes (GRN), invoice matching, stock updates. 采购订单 (PO)、入库单 (GRN)、发票核对及库存数量扣减。	Auto-COGS debiting on DO issue送货时自动借记销货成本 (COGS)
WK7	Debtor/Creditor Aging Reports 客户与供应商账龄分析	Aging buckets (30/60/90 days), credit term checks, credit limit blocks. 账龄区间划分、信贷期限查验及额度超限拦截警告。	Debtor Aging lists, Credit limits controls账龄细目、信贷控制设置
WK8	Report Criteria & Filters 报表参数设定与过滤	Filtering P&L/Balance Sheets by Project codes and Department divisions. 按项目代码与部门划分生成过滤性分类账。	SQL Inquiry button, Excel Pivot tablesSQL Inquiry 查询，Excel 数据透视表
WK9	Cloud Accounting Architecture 云端会计系统与安全	Cloud vs Desktop systems, SSL data encryption, Multi-Factor Authentication. 云会计与本地桌面端比较、SSL 传输加密、MFA 双因子验证。	QuickBooks Online & Sage Cloud controls云端系统角色权限访问矩阵配置
WK10	AI Automation & OCR Ingestion AI 会计自动化与 OCR 识别	Optical Character Recognition (OCR), automated bank feeds reconciliation rules. OCR PDF 发票采集提取，自动银行流水对账匹配规则。	AI Invoice field parsing, bank rules setting发票字段智能解析，银行匹配规则设定
WK11	E-Commerce Sync & Integrations 电商平台与支付接口同步	Connecting Shopify/WooCommerce, payment gateway fee (Stripe) ledger mappings. 网店订单同步，Stripe 等网关手续费扣除的会计分录生成。	Shopify API keys sync, Stripe fee (2%) expense debitingShopify 同步，借记 Stripe 费用 (2%)
WK12	AI Analytics & Cash Forecasting AI 看板与滚动现金预测	Financial dashboard KPIs, Quick Ratios, rolling cash forecasts models. 数据看板 KPI 指标、速动比率分析与滚动资金预测模型。	Quick Ratio = Liquid Assets / Current Liabilities速动比率计算与流动资金健康预测
WK13	Data Governance & compliance 数据治理合规与安全审计	Audit trail database locks, GDPR requirements, back-dated entry preventions. 会计账期锁定、GDPR 安全治理规程、系统修改日志核查。	Posting lock settings, audit logs review账期锁定、审计修改日志查询
WK14	Year-End Closing Operations 财务年终结账与结转	Resetting temporary accounts to zero, transferring net profits to Retained Earnings. 重置临时损益账户为零，将年度净利润结转至留存收益。	SQL: Tools -> Year End, Million: File -> Year EndSQL: Tools -> Year End, Million: File -> Year End

Malaysia SST (Sales & Service Tax) & Tax Tariffs 马来西亚 SST 销售与服务税与税率速查

1. Malaysia SST Tariffs Breakdown (2026 Rules) 1. 马来西亚 SST 各种税率细目（2026年最新规则）

SST Category	Tariff Rate	Applicable Sectors & Goods
Service Tax (Standard)	8%	Consultancy, IT services, Legal, Management services, Logistics.
Service Tax (Special)	6%	Food & beverage outlets (F&B), Telecommunication, Credit card issuances.
Sales Tax (Manufactured)	10%	Standard manufactured products and general imported retail goods.
Sales Tax (Reduced)	5%	Specific basic food items, construction materials, petroleum products.

2. Standard Tax Coding in Computerised Accounting 2. 计算机化会计系统中的标准税码映射

SR (Output Tax - Standard Rate): Applied to service invoices issued to debtors (e.g. charging 8% SST).
TX (Input Tax - Purchases): Applied to purchase bills received from vendors for business inputs.
OS (Out of Scope): Non-taxable transactions (e.g., salaries, capital receipts, government fees).

3. SST-02 Return Filing Checklist 3. SST-02 报税申报清单

Accounting systems generate tax summary files automatically. Reconcile this list before submitting to Royal Malaysian Customs Department (JKDM):

Verify all Sales Invoices are posted and tagged with the correct tax codes (SR/OS).
Cross-reference the **Tax Agency Payable Account** with the SST Output Tax Summary report.
Identify any cash discount or adjustment credit notes issued to debtors and deduct accordingly.

SQL Accounting & Million Accounting Software Steps SQL Accounting 和 Million Accounting 软件操作手册

SQL Accounting Practical Playbook

Create Database: File -> Logon -> Click the 'Manage Database' link. Define database server connection, choose Firebird database, and select starting accounting period dates.
Restore Backup: File -> Restore -> Select local `.FDB` backup file from hard drive -> Choose destination directory -> Click 'OK'.
Salary Journal Accruals: Open GL -> Journal Entry -> Click 'New'. Input date, debit Wages & EPF expenses, credit employee EPF deductions, PCB tax, and Accrued Salaries.
Year End Closing: Back up database -> Tools -> Year End Close -> Click 'Run'. Verify retained earnings accounts balance balances.

Million Accounting Practical Playbook

Open Local Files: Select local system folder path from directories list -> Configure system connection parameters in `Million.ini`.
Restore ZIP Data: File Manager -> Restore ZIP -> Select zip file -> Extract to local database subfolder.
Invoicing with Stock updates: Sales -> Invoice -> Insert customer code -> Add item code -> System decrements database stock units automatically and posts sales.
Period Closing: File -> Period Lock -> Select lock dates to prevent back-dated edits.

🤖 AI Prompt Engineering for Bookkeepers (Step-by-Step) 🤖 智能 AI 会计提示词操作指南（逐步指导）

1. Cleaning Database Ledger Duplicates 1. 清理重复科目分录

Use this prompt when importing external Excel data that has duplicate ledger names:

Prompt: "I have imported a client Chart of Accounts spreadsheet and found duplicated items. Account '6100-Wages' and '6100/010 Salaries & Wages' both contain salary entries. Write a Python script using pandas to find all rows matching either code, sum the amounts, and map them to a consolidated code '6100-Wages'."

2. Auditing Invoice Tax Discrepancies 2. 审计发票税率金额偏差

Use this prompt to check whether tax calculations match the subtotals:

Prompt: "We received a supplier invoice listing a Subtotal of RM 8,500, a tax code for Malaysia 8% Service Tax, and a Total of RM 9,250. Write a mathematical check prompt to verify if this calculation is correct, calculate the exact expected total, and write the adjusting journal entry if there is a variance."

3. Bank Statement Reconciliation Match rules 3. 银行对账单自动对账规则设计

Use this prompt to construct matching rules for bank feed transaction imports:

Prompt: "We are designing automated bank rules in our cloud accounting platform. Analyze these bank statement description lines: 1. 'GIRO PAYMENT - TENAGA NASIONAL' 2. 'BANK CHARGES - MAYBANK MY' 3. 'INTEREST SAVINGS' Suggest the matching rule criteria, the target expense/revenue accounts, and the tax codes (SR/TX/OS) to apply to each line."

Interactive Posting Game 互动记账过账游戏

Drag the accounting card into the correct Ledger Slot to post the transaction: 将下方的账目卡片拖动到正确的分类账槽位中以完成过账：

Debit: Rent Expense

Credit: Sales Revenue

Debit: Bank Cash

Drop Credit Revenue card here 在此处拖入贷记收入卡片

Drop Debit Cash/Asset card here 在此处拖入借记现金/资产卡片

Drop Debit Expense card here 在此处拖入借记费用卡片

ASE20095: Study Notebook ASE20095：综合实操笔记本