About Computerised Accounting
Abstract: In the economic globalization today, instead of computerized accounting manual accounting, accounts, reimbursement and other accounting activities as the main computing model accounting profession, is the modernization of management and accounting reform and development needs of its own, is a modern social mass production and the inevitable product of the new technological revolution. Accounting Computerization to the present, is not simply a simple combination of accounting and computer, and has developed into more than one kind of complex subjects. In this paper, in computerized accounting industry in the implementation of the traditional accounting functions of the impact were analyzed.
First, computerized accounting information processing in the industry, the basic characteristics of Computerized Accounting information Processing mainly refers to the application of electronic technology on accounting data input, processing, output of the process. At this stage mainly for the use of computers instead of manual bookkeeping, reckoning and accounting, and replacement parts in the human brain under the manual accounting completed the analysis of accounting information to determine. Computerized Accounting information Processing process has the following characteristics: 1, first of all, is the computer as the main computational tools, data processing code of the speed and accuracy. Computerized accounting is based on computer as a manual accounting records and process the data to artificial substitutes. It uses the original system data coding method to shorten the length of data items, reducing data storage space, thus improving the accounting data processing speed and accuracy.
2 Second, the data processing is a man-machine combination, the system of internal control procedures, and complex. Computerized accounting Although computer calculation tool, but still the performance of the entire information processing and artificial combination of the computer. Computer data (information) processing is carried out through the program, the system internal control procedures are required. For example, the general restrictions on the operating authority with the password procedures to verify whether the balance of a loan amount of verification procedures. Meanwhile, data processing man-machine combination and system of internal control procedures, making system control complex. its control point from manual accounting to the person's control to both human and machine control, the control concerns the personnel division of functional separation, and computer hardware and software maintenance, and accounting information and accounting records storage and security.
3, once again, computerized accounting and manual accounting rules changed, the provisions of manual bookkeeping journal, general ledger, the books have to use set, and a breakdown to use loose-leaf books, through the ten sets of accounts to achieve if the mutual restraint, cross-checking. vouchers, account books record is wrong with the law and use the crossed red Corrections correction. computerized accounting through the formation of the account page printout, and can be loose-leaf binding, print output is the journal of general , general ledger and reporting, involving the breakdown of a large number of secondary subjects, three subjects mouth, large number of prints, therefore, are generally used disks, CDs and other forms of output, reconciliation of work done is generally rely on accounting software, as long as the output person's original certificate is correct, the computer can be accomplished quickly by hand the various accounts under the conditions of processing. manual accounting books check function under the conditions of computerized accounting computer has been replaced by a breakdown of the various accounting information recorded computer search function can be completed only display or print out when...
Please join StudyMode to read the full document