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Fuzy: In the monetary globalization today, instead of digital accounting manual accounting, accounts, reimbursement and other accounting actions as the key computing unit accounting job, is the modernization of management and accounting reform and development requirements of a unique, is a contemporary social mass production and the inevitable merchandise of the fresh technological revolution. Accounting Computerization to the present, is not simply an easy combination of accounting and computer, and is rolling out into multiple kind of complicated subjects. With this paper, in computerized accounting industry inside the implementation from the traditional accounting functions from the impact had been analyzed.
Initial, computerized accounting information finalizing in the industry, the basic characteristics of Computerized Accounting information Processing mainly identifies the application of electronic technology in accounting data input, digesting, output in the process. At this point mainly for the use of computers rather than manual accounting, reckoning and accounting, and replacement parts inside the human brain beneath the manual accounting completed the analysis of accounting info to determine. Computerized Accounting data Processing procedure has the pursuing characteristics: one particular, first of all, is definitely the computer because the main computational tools, data processing code of the rate and accuracy.
Computerized accounting is based on pc as a manual accounting information and process the data to artificial alternatives. It uses the first system info coding solution to shorten the size of data things, reducing data storage space, hence improving the accounting data processing rate and accuracy. 2 Second, the data control is a man-machine combination, the machine of interior control procedures, and complex. Computerized accounting Although computer calculation application, but still the performance from the entire info processing and artificial combination of the computer. Computer system data (information) processing can be carried out throughout the program, the program internal control procedures will be required.
For example , the general restrictions for the operating expert with the password procedures to verify whether the balance of any loan volume of confirmation procedures. In the mean time, data finalizing man-machine mixture and system of internal control procedures, making system control complex. their control point from manual accounting to the person’s control to both human and machine control, the control concerns the personnel label of functional parting, and computer systems and software program maintenance, and accounting information and accounting records storage area and secureness.
3, once more, computerized accounting and manual accounting rules changed, the provisions of manual bookkeeping journal, general ledger, the books need to use arranged, and a breakdown to use loose-leaf books, throughout the ten pieces of accounts to achieve in case the mutual constraint, cross-checking. discount vouchers, account catalogs record can be wrong with the law and use the crossed red Corrections correction. electronic accounting through the formation of the account site printout, and can be loose-leaf capturing, print output is the log of general, general journal and reporting, involving the break down of a large number of secondary themes, three subjects mouth, numerous prints, therefore , are generally applied disks, Cd albums and other forms of output, getting back together of work completed is generally depend on accounting computer software, as long as the output person’s original certificate is correct, the computer can be accomplished quickly by hand the different accounts underneath the conditions of processing. manual accounting catalogs check function under the conditions of computerized accounting computer has been replaced by a break down of the several accounting details recorded computer search function can be completed only display or print when needed. people are more dependent upon the institution of various auxiliary computerized system account, even more a reflection of and control of economic activity. Error managing for the books and records shall no longer be using the mistake correction technique manual function, but to assure supervisory assessment.
A general secret, those who have analyzed the data cannot be changed. In the event that an error arises, it must be a reasonable question, the use of transmission persons corrected certificate approach to modifications, similar to the Scarlet Letter Modifications, so that corrections can be maintained traces. Second, the monetary accounting influence of computerized accounting improve the basic characteristics of Accounting is not only decrease the labor intensity in the financial staff and tremendously improved business accounting information processing and transmission speed is more essential is the job of corporate accounting offers undergone a qualitative transform, mainly in: 1, so that truly standardised corporate financing.
Realizing digital accounting, corporations can easily accomplish the economic data control and business process requirements, to avoid the standard accounting period due to individual factors in data processing is certainly not uniform and do not correspond to the actual work to minimize the standard unnatural fuzzy and subjective uncertainness, and improve the objectivity in the accounting function and assessment of accounting information to facilitate the organization processes of financial and business control. reposted elsewhere inside the Research Paperwork Download http: / / eng. hi138. com two, is conducive to writing of information resources. As Web-affiliated treatment, not only can be done inside the financial posting of resources between the numerous positions to guarantee the integration of economic data; although also to generate financial data set privileges may be any query concurrently.
In classic accounting period, because the division of transmission and manual, not only can not receive the necessary economic information besides that even among the list of various monetary positions can not be the writing of resources. 3, to facilitate the strengthening of financial internal handles. Realized electronic accounting, the one most likely to be processed and responded the whole means of accounting for every link in the frame of reference and assessment specifications, accounting staff and the job can be well-ordered, , well-organized, closely controlled.
On the other hand to obtain an effective current monitoring of most data and operating conditions are recorded in the program log, all of the branches to lower the possibility of fraudulence. 4, strengthening financial management. In the implementation of electronic accounting, the accounting information processing functions continue to improve, so that the accounting reflect the capability of monetary activities more timely and accurate information reflecting the more detailed, thorough and in-depth, information inquiry leading provides a convenient control financial procedures to ensure that the financial position in the management with the core.
Third, computerized accounting for the effect on the efficiency of financial review The setup of electronic accounting, accounting information features greatly improved processing velocity and accuracy and reliability of accounting information users to provide on time and correct accounting data, is a step forward in the advancement accounting. Auditing and accounting environment faced by the persistence of adjustments, in particular site between the two, so that every single major change in the accounting, are a direct result of significant changes in the examine. Accounting can be described as catalyst to get change auditing, it will significantly speed up the use of modern information technology, environmental requirements in accordance with auditing changes the audit procedure.
Accounting popularity of the traditional accounting theory and practice have raised new problems and requirements of the accounting basis is bound to include a significant influence on the taxation, so have to study these effects and take suitable countermeasures to As to the examine objective, and will effectively avoid the audit risk. When a system has been completed and set into use, and then boost it, than in the system web design and development stage is more difficult, the expenses are relatively expensive. Therefore , in addition to after utilization of computerized type post examine of accounting information devices, but should also be in the program design and development level, a special taxation staff linked to advance is to do the audit.
Thus, the existing auditors not just in have the accounting and auditing theory and practical knowledge at the same time, nevertheless also grasp the knowledge and skills in computers. reposted elsewhere in the Research Papers Download http://eng.hi138.com Most companies work with manual or perhaps computerized accounting to track bills and profits. Assets, financial obligations, revenue, expenditures and equity must be written about and transferred to a general journal containing the company’s economical details. These kinds of information might be analyzed to aid business owners produce future monetary decisions, making use of the advantages of possibly manual or perhaps computerized accounting.
Time Digital accounting gets the advantage of improved efficiency and time management when compared with manual accounting. Computers may faster perform accounting functions or assessments than manual accounting systems, when data have been entered into the machine. Accuracy Electronic accounting provides the advantage of bigger accuracy in comparison with manual accounting, according to the College Accounting Mentor. The potential for individual error is definitely greater when ever employees will be manually doing accounting techniques.
This may be specifically true once dealing with multiple currencies, as computerized courses can instantly convert exchange rates, in respect to Guide to Computerizing Your Accounting System from your Manager’s Electronic Resource Middle. Reliability The benefits of manual or digital accounting systems may be the same when it comes to trustworthiness. Manual accounting can function independently of machines so that job continues when the system isn’t operating. But with modern day backup systems and improved functionality, drawback of dependability in computerized accounting can be lessened.
Creativity in Examination Although electronic accounting systems are good at rapidly computing complex analyses of accounting transactions and reports, the subtlety and focus of a great analysis’ supposition or hypothesis depends on the person operating the program. In this watch, manual accounting may offer an advantage more than computerized accounting systems. Without the nuance and experience of a real person, computerized accounting devices lose all their potential for sophisticated analysis. In addition , analysis may be hampered or obstructed simply by software style. Reporting The huge benefits of electronic accounting incorporate fast, complicated reporting.
Digital systems will produce invoices, buy orders and other documents faster. Many reviews are immediately updated and instantly offered. Staffing None manual nor computerized accounting systems take those advantage with regards to staffing. It can be costly to personnel qualified accountants to full manual accounting processes, but it really can also be expensive to staff accountants familiar with particular computerized accounting software and programming.
Expense When it comes to price comparison, the huge benefits of manual accounting systems are very clear. Computerized systems can cost vast amounts to purchase, apply and maintain. It can be necessary to purchase updated computer software with some frequency.
