Translation The impact of computerized accounting on traditional manual accounting

Despise machine translation. The impact of computerized accounting on traditional manual accounting.

the impact of electronic accounting on the traditional manual accounting

Reference. Comparison of accounting processes between electronic accounting and manual accounting

Li Yan, Zhao Jin, Li Hongqing.

The purpose of this paper is to make accounting computerized and manual accounting a comparison in terms of accounting methods, so that accounting computerized workers can theoretically understand the application principles of general accounting software, so that they can understand accounting computerization faster and better, and further promote the development of accounting computerization.

Journal of Shijiazhuang University of Economics 2001, No. 03.

<>First, computerized accounting has established a new set of accounting files.

Traditional accounting files include original vouchers, accounting vouchers, journals, sub-ledgers, general ledgers, and statements. The accounting files of each accounting period of a unit should be arranged according to certain requirements, and together with various attachments, they should be regularly covered and bound into a book, which consumes a lot of time and space, and it is very inconvenient to find and easy to destroy. The old accountant should remember that after the statement comes out at the beginning of each month, there is still an important job to do to bind the voucher, although the name is beautiful

Moving muscles and bones, but perforating holes, flying needles and threads, it is difficult enough for accountants. At the end of the year, when the three inspection teams came to inspect the work, the accountants had to rummage through the mountains of archives to find the vouchers. With the computer in accounting'Application, all this becomes history, computerized accounting files are stored in floppy disks or hard disks and other equipment, the storage density of these equipment, is incomparable to any kind of accounting files in the past, query speed is fast, retrieval ability is strong, can quickly transmit accounting information.

Second, the data processing program has new characteristics.

Computerized accounting data processing procedures are different from traditional accounting. In traditional accounting, according to the characteristics of the production scale, operation mode and management mode of the enterprise, it is necessary to adopt different account book organization forms, bookkeeping procedures and bookkeeping methods to adapt to them. In computerized accounting, due to the high accuracy and speed of data processing, a unified form of accounting can be adopted.

Moreover, because the probability of computer processing data errors is small, there is no need to carry out various checks in the process of data processing, such as account verification, account certificate verification, and account table verification, as is the case with traditional accounting. Accountants should have had this experience: at the end of the month, when it comes to reconciliation, they have to go through all the vouchers and account books for the difference of a few cents.

Third, bookkeeping has different meanings

Under manual conditions, the bookkeeping indicates that the rotten rock sub-ledger, journal and general ledger are recorded in different account books by different people and staff according to different accounts. This stupid spring seed repetitive and cumbersome copying and writing results in a long accounting work cycle, slow speed, and low efficiency. After computerization, bookkeeping is only a data processing process, through the data processing step of bookkeeping, the bookkeeping voucher that has been audited becomes the official accounting file, and is transferred from the voucher temporary library to the journal ledger library, and the voucher after bookkeeping is no longer allowed to be modified, and at the same time of bookkeeping, the amount of the account is summarized, the account balance is updated, and the amount of the account is stored.

The real books, on the other hand, are only when needed, when necessary, when they temporarily separate the economic transactions of the relevant accounts from the journal ledger and display them on the screen or print them on the printer.

Fourth, the characteristics of accounting information are not the same.

Compared with traditional accounting, computerized accounting provides information with the characteristics of fast speed, high quality and strong targeting.

Difference Between Computerized Accounting and Manual Accounting:

1) The accounting tools are different.

The accounting tools used in manual accounting are abacus, calculators, paper, etc., and computerized accounting is a human-machine system characterized by the use of computers to process accounting data. The data processing process is completed automatically according to the procedure, especially the process of bookkeeping and report production does not require manual operation.

2) The accounting information carrier is different.

The accounting information of manual accounting is mainly based on paper, and the information carrier of computerized accounting is stored in the form of electronic data on non-paper storage materials such as magnetic media and optical discs, except for the necessary original certificate of goodwill, which is characterized by a large amount of information storage and convenient and fast retrieval.

3) The bookkeeping rules are not exactly the same.

Manual accounting adopts the parallel registration method to register the general ledger and the sub-ledger respectively, and the errors in filling in the accounting vouchers, the errors in the bookkeeping or posting, the errors in the calculation of the quantity or amount, etc., are inevitable, but there is no error in the accounting computerization accounting, and the input vouchers are verified by the logic of the computer of the source of the calculation, and all the journals, sub-ledgers, and general ledgers are from the same data source, and the bookkeeping and posting are completed by the software.

4) Changes in the form of internal control.

Manual accounting mainly relies on accountants to comply with various rules and regulations in their work, and strengthen the audit work between different positions in accordance with the work process to achieve the purpose of internal control. In addition to the main body of executive control, many content control methods in the accounting work, which is mainly based on the use of accounting software, are mainly realized through accounting software. Therefore, the characteristics of its internal control are mainly manifested in the combination of manual control and software control, and the development of internal control to comprehensive control.

There can be many differences between accounting computerization and manual accounting, but the final result is the same, accounting computerization cannot be modified after bookkeeping and review, except for non-accounting computerized software personnel. Of course, it shouldn't be modified! Unless you want to make false accounts.

The operation of accounting computerization requires a certain amount of training, and it is not very difficult, I have been doing accounting for more than 30 years, and I feel that this is the case, manual accounting is more troublesome to settle and summarize vouchers every month, and there are carry-over costs, which are more time-consuming to list, calculated item by item. After the computerization of accounting, these two relatively troublesome things are simple.

How can you say that if you want to write a letter, do you write it by hand, or do you write it on a computer and print it?

Computerized accounting is the general trend. Their similarities: (1) The purpose and basis of the formulation are the same.

Both of them make this issue clear in Article 1, and the purpose of formulating accounting standards for enterprises and institutions is to meet the needs of the development of China's socialist market economy, unify and standardize accounting work, and ensure the quality of accounting information. (2) The basic premise of accounting is the same. Both sets of accounting standards provide for four aspects in this regard, namely, accounting entities, going concern, periodization and monetary measurement assumptions.

3) The bookkeeping method used is the same. All use the double-entry accounting method of borrowing and debiting. (4) The text used in bookkeeping is the same.

Chinese should be used in all areas, and ethnic minority areas may use minority languages at the same time. Another advantage of computerization is that it can reduce errors and reduce workload (in fact, detailed accounting is to reduce workload, because some things do not have so much manpower to do under manual accounts). It depends on the amount of business, and if it is large, it is generally better to be computerized.

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