About Computerised Accounting Essay

AbstractIn the economical globalisation today, instead of calculatorized account manual be system, accounts, reimbursement and other be activities as the main computing model be profession, is the modernization of management and accounting reform and development needs of its own, is a modern social jam production and the inevitable product of the new technological revolution. account statement computing machineization to the present, is not simply a simple combination of accounting and computer, and has developed into more than than bingle kind of complex subjects. In this paper, in computerized accounting industry in the implementation of the traditional accounting billets of the impact were analyzed.First, computerized accounting information bear upon in the industry, the basic characteristics of Computerized Accounting information Processing mainly refers to the application of electronic technology on accounting info input, processing, turnout of the process. A t 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 stainless the abbreviation 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, information processing code of the speed and verity. Computerized accounting is based on computer as a manual accounting records and process the selective information to artificial substitutes. It uses the original system data coding method to shorten the length of data items, reducing data storage space, thus up(p) the accounting data processing speed and accuracy.See more Distinguish between problem-focused move and emotion-focused coping Essay2 Second, the data processing is a man-machine combination, the system of internal control procedures, and complex. Computerized accounting Althoug h 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 ar required. For example, the general restrictions on the operational 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 depute from manual accounting to the persons control to both human and machine control, the control c formerlyrns the military force division of serveal separation, and computer hardw atomic number 18 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, g eneral record, 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 police and use the crossed red Corrections correction. computerized accounting through the formation of the account page printout, and terminate be loose-leaf binding, print output is the journal of general , general ledger and reporting, involving the breakdown of a titanic number of secondary subjects, three subjects mouth, large number of prints, therefore, are generally used disks, CDs and other forms of output, expiation of work done is generally rely on accounting software, as long as the output persons original certificate is correct, the computer tin digest 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 replace d by a breakdown of the various accounting information recorded computer search function commode be completed precisely display or print out when needed. people are more dependent on the establishment of various auxiliary computerized system account, more a mirror image of and control over economic activity.Error handling for the books and records are no longer using the erroneousness correction method manual mode, but to ensure supervisory review. A general rule, those who have reviewed the data can not be changed. If an error occurs, it must be a reasonable question, the use of contagion people corrected certificate approach to corrections, similar to the Scarlet Letter Corrections, so that corrections can be retained traces.Second, the pecuniary accounting impact of computerized accounting work for the basic characteristics of Accounting is not nevertheless greatly reduce the labor intensity of the financial round and greatly improved collective accounting information proc essing and transmission speed is more important is the work of corporate accounting has undergone a qualitative change, mainly in 1, so that truly standardized corporate finance. Realizing computerized accounting, companies can substantially achieve the financial data processing and seam process specifications, to avoid the traditional accounting degree due to human factors in data processing is not uniform and do not mean to the actual work to reduce the standard artificial fuzzy and subjective uncertainty, and enhance the objectivity of the accounting work and comparability of accounting information to facilitate the business processes of financial and business control. reposted elsewhere in the Research Papers Download http / / eng.hi138.com 2, is conducive to sharing of information resources.As Web-based treatment, not only can be done in the financial sharing of resources between the various positions to ensure the integration of financial data but also to generate financi al information set privileges whitethorn be both query at the same time. In traditional accounting period, because the division of transmission and manual, not only can not obtain the necessary financial information other than that even among the various financial positions can not be the sharing of resources.3, to facilitate the strengthening of financial internal controls. Realized computerized accounting, the one most likely to be refined and clarified the whole process of accounting for each get together in the frame of reference and assessment standards, accounting personnel and the work can be strictly controlled. On the other hand to achieve an effective real-time monitoring of all data and operating conditions are recorded in the system log, all the branches to reduce the possibility of fraud.4, strengthening financial management. In the implementation of computerized accounting, the accounting information processing capabilities continue to improve, so that the accountin g reflect the ability of economic activities more timely and accurate information reflecting the more detailed, comprehensive and in-depth, information inquiry leading provides a convenient control financial operations to ensure that the financial position in the management of the core.Third, computerized accounting for the impact on the performance of financial scrutinise The implementation of computerized accounting, accounting information has greatly intensify processing speed and accuracy of accounting information users to provide timely and accurate accounting information, is a leap forward in the development of accounting. Auditing and accounting environment faced by the consistency of changes , in particular the links between the two, so that every major change in the accounting, are a direct result of major changes in the audit.Accounting is a catalyst for change auditing, it will greatly speed up the use of modern information technology, environmental requirements in acco rdance with auditing changes the audit process. Accounting popularity of the traditional accounting theory and practice have raised new problems and requirements of the accounting basis is constrain to have a significant impact on the audit, so need to study these effects and extend appropriate countermeasures to As to the audit objective, and can effectively prevent the audit risk.When a system has been completed and put into use, and then improve it, than in the system design and development stage is much more difficult, the costs are relatively expensive. Therefore, in addition to after use of computerized input post audit of accounting information systems, but also should be in the system design and development stage, a special audit rung involved in advance and do the audit.Thus, the current auditors not only to have the accounting and auditing theory and practical knowledge at the same time, but also sea captain the knowledge and skills in computers. reposted elsewhere in the Research Papers Download http//eng.hi138.com Most companies use manual or computerized accounting to track expenditures and income. Assets, liabilities, revenue, expenses and equity must be documented and transferred to a general ledger containing the companys financial details. Such information may be analyzed to help business owners make future financial decisions, using the improvements of either manual or computerized accounting. TimeComputerized accounting has the advantage of increased efficiency and time management when compared with manual accounting. Computers may more rapidly perform accounting functions or assessments than manual accounting systems, once data has been entered into the system.AccuracyComputerized accounting has the advantage of higher accuracy when compared with manual accounting, according to the College Accounting Coach. The authority for human error is greater when employees are manually terminate accounting procedures. This may be particularly t rue when dealing with multiple currencies, since computerized programs can instantly metamorphose exchange rates, according to Guide to Computerizing Your Accounting System from The Managers Electronic Resource Center. reliabilityThe advantages of manual or computerized accounting systems may be equal when it comes to reliability. Manual accounting can function independently of machines so that work continues when the system isnt working. But with modern backup systems and increased functionality, the detriment of reliability in computerized accounting may be lessened.Creativity in AnalysisAlthough computerized accounting systems are adept at rapidly computing complex analyses of accounting transactions and reports, the subtlety and focus of an abridgment conjecture or hypothesis depends on the person operating the system. In this view, manual accounting may have an advantage over computerized accounting systems. Without the nuance and experience of an actual person, computerized accounting systems lose their potential for sophisticated analysis. Additionally, analysis may be hampered or obstructed by software design.ReportingThe advantages of computerized accounting include fast, complex reporting. Computerized systems can produce invoices, purchase orders and other documents more quickly. Many reports are mechanically updated and instantly available.StaffingNeither manual nor computerized accounting systems take the advantage when it comes to staffing. It can be costly to staff qualified accountants to complete manual accounting processes, but it can also be costly to staff accountants familiar with specific computerized accounting software and programming.CostWhen it comes to cost comparison, the advantages of manual accounting systems are clear. Computerized systems can cost millions of dollars to purchase, implement and maintain. It may be necessary to purchase updated software with some regularity.