Perception of Accounting Students in Apllication of Computerized Accounting System in Universities

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INTRODUCTION

Accounting is an instinct part of a business, owners and other interested parties want to know whether they are making a profit or not through the use of either Manual accounting System or the Computerized System. Historically, accounting was a manual process where in the well known father of Accounting, Luca Pacioli, developed the double entry bookkeeping system in 1494 using debits and credits to manage company. The manual process uses paper ledgers and journals where accountants records financial information. Information’s where carefully entered into physical books requiring accountants to spend copious amounts of time mathematically checking numbers. The days of painstakingly entering data by hand and calculating totals made accounting slow and often resulted in errors. Through the advancement of technology, Computerized Accounting System emerged , accounting was simplified and became more accurate. In relatively long history of CAS, evolution took place at a parallel pace with the evolution of the computer itself. As machines gained more processing power and more storage power, they were able to be use to storage larger amount of information. 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 characteristicwhere in 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...
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