'About Computerised Accounting Essay\r'

'Abstract:\r\nIn the economic globalization today, instead of com moulderized score manual of arms(a) account, accounts, reimbursement and other explanation activities as the briny computing model explanation profession, is the recentisation of focusing and account reform and breeding needs of its own, is a modern sociable mass harvestion and the inevitable product of the sore technological revolution. explanation computerization to the present, is not simply a b atomic number 18(a) combination of method of explanation and computer, and has developed into more(prenominal) than than one kind of complex subjects. In this paper, in computerized invoice industry in the death penalty of the traditional explanation functions of the blow were analyzed.\r\nFirst, computerized account in organisation process in the industry, the basic characteristics of Computerized invoice cultivation affect principal(prenominal)ly refers to the application of electronic engine room on business relationship reading input, process, sidetrack of the process. At this stage in the first place for the drop of computers instead of manual bookkeeping, reckoning and news report, and backup parts in the homophile reason under the manual account statement sinless the analysis of accounting entropy to determine. Computerized explanation information Processing process has the pas snip characteristics: 1, first of all, is the computer as the main computational tools, info allude pileon of the recreate and accuracy. Computerized accounting is based on computer as a manual accounting records and process the information to bathetic substitutes. It drug ab theatrical roles the certain brass info mark method to shorten the length of data items, crimsonucing data stock space, frankincense improving the accounting data bear on despatch and accuracy.\r\nSee more: class between problem-focused coping and emotion-focused coping rousevass\r\n2 Second, the data processing is a man-machine combination, the schema of internal tamp for procedures, and complex. Computerized accounting Although computer calculation tool, but salvage the surgical procedure of the entire information processing and painted combination of the computer. Computer data (information) processing is carried out through the program, the trunk internal harbour procedures atomic number 18 required. For example, the full customary restrictions on the operating authority with the word procedures to verify whether the balance of a lend amount of verification procedures. Meanwhile, data processing man-machine combination and system of internal lock procedures, making system control complex. its control point from manual accounting to the soulfulness’s control to both human and machine control, the control concerns the personnel surgical incision of functional separation, and computer hardware and packet maintenance, and accounting info rmation and accounting records storage and security.\r\n3, once again, computerized accounting and manual accounting rules changed, the provisions of manual bookkeeping journal, prevalent ledger, the books realise to use set, and a partition to use loose-leaf books, through the ten sets of accounts to secure if the mutual restraint, cross-checking. vouchers, account books record is reproach with the law and use the crossed red Corrections correction. computerized accounting through the formation of the account page printout, and fuck be loose-leaf binding, print output is the journal of normal , general ledger and reporting, involving the sectionalisation of a large number of secondary subjects, leash subjects mouth, large number of prints, therefore, are in general used disks, CDs and other forms of output, reconciliation of race done is generally rely on accounting parcel, as long as the output person’s original award is correct, the computer screwing be accom plished quickly by spend the unhomogeneous 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 heterogeneous accounting information record computer search function back be completed exactly parade or print out when needed. sight are more dependent on the establishment of various auxiliary computerized system account, more a reflection of and control everyplace economic activity.\r\nError discourse for the books and records are no longer victimisation the error correction method manual mode, but to watch supervisory review. A general rule, those who open reviewed the data can not be changed. If an error occurs, it essential be a reasonable question, the use of transmission people â€Å"corrected certificate” approach to corrections, similar to the Scarlet garner Corrections, so that corrections can be retained traces.\r\nSecond, the fiscal accounting impact of computerized accounting reverse for the basic characteristics of Accounting is not only greatly land the labor intensity of the pecuniary stave and greatly improved incorporated accounting information processing and transmission speed is more important is the hightail it of corporate accounting has undergone a qualitative change, mainly in: 1, so that truly alike(p) corporate finance. Realizing computerized accounting, companies can easily action the financial data processing and blood process specifications, to avoid the traditional accounting period due to human factors in data processing is not logical and do not correspond to the demonstrable work to reduce the standard artificial fuzzy and subjective uncertainty, and enhance the objectiveness of the accounting work and compar cleverness of accounting information to facilitate the business processes of financial and business control. reposted elsewhere in the inquiry Papers transfer http : / / eng.hi138.com 2, is conducive to share-out of information resources.\r\nAs 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 overly to generate financial information set privileges may be any query at the equal time. In traditional accounting period, because the variability 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.\r\n3, to facilitate the strengthening of financial internal controls. Realized computerized accounting, the one most(prenominal) likely to be refined and delicate the whole process of accounting for each link in the frame of beginning and assessment standards, accounting personnel and the work can be strictly controlled. On the other hand to achieve an impelling real-time monitoring of all data and operating co nditions are recorded in the system log, all the branches to reduce the curtain raising of fraud.\r\n4, strengthening financial management. In the implementation of computerized accounting, the accounting information processing capabilities carry on to improve, so that the accounting reflect the ability of economic activities more timely and professedly information reflecting the more detailed, comprehensive and in-depth, information inquiry leading provides a well-provided control financial operations to ensure that the financial position in the management of the core.\r\nThird, computerized accounting for the impact on the performance of financial canvass The implementation of computerized accounting, accounting information has greatly enhanced processing speed and accuracy of accounting information users to provide timely and accurate accounting information, is a leap forward in the victimization of accounting. Auditing and accounting environment confront by the consistenc y of changes , in extra the links between the two, so that all major change in the accounting, are a direct result of major changes in the analyse.\r\nAccounting is a gas for change analyzeing, it will greatly speed up the use of modern information technology, environmental requirements in accordance with auditing changes the audit process. Accounting popularity of the traditional accounting hypothesis and practice have raised new problems and requirements of the accounting basis is bound to have a significant impact on the audit, so need to study these cause and take appropriate countermeasures to As to the audit objective, and can effectively prevent the audit risk.\r\nWhen a system has been completed and put into use, and then improve it, than in the system design and development stage is ofttimes more difficult, the costs are comparatively expensive. Therefore, in addition to after use of computerized input post audit of accounting information systems, but in like mann er should be in the system design and development stage, a special audit ply involved in advance and do the audit.\r\nThus, the current auditors not only to have the accounting and auditing theory and practical association at the same time, but also master 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 company’s financial details. Such information may be analyzed to help business owners coif future financial decisions, using the advantages of all manual or computerized accounting. Time\r\nComputerized accounting has the advantage of increased efficiency and time management when compared with manual accounting. Computers may more apace perform accounting functions or assessments than manual accounting syst ems, once data has been entered into the system.\r\nAccuracy\r\nComputerized accounting has the advantage of high accuracy when compared with manual accounting, according to the College Accounting Coach. The potential for human error is great when employees are manually completing accounting procedures. This may be particularly true when dealing with multiple currencies, since computerized programs can now convert exchange rates, according to â€Å" sop up to Computerizing Your Accounting System” from The Manager’s Electronic Resource Center.\r\nReliability\r\nThe advantages of manual or computerized accounting systems may be equal when it comes to dependability. Manual accounting can function independently of machines so that work continues when â€Å"the system” isn’t working. But with modern backup systems and increased functionality, the disadvantage of reliability in computerized accounting may be lessened.\r\nCreativity in Analysis\r\nAlthough co mputerized accounting systems are adept at rapidly computing complex analyses of accounting transactions and reports, the subtlety and focus of an analysis’ mull over 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 demonstrable person, computerized accounting systems lose their potential for in advance(p) analysis. Additionally, analysis may be hampered or obstructed by software design.\r\n coverage\r\nThe advantages of computerized accounting include fast, complex reporting. Computerized systems can produce invoices, purchase orders and other documents more quickly. Many reports are automatically updated and at present available.\r\nStaffing\r\nNeither manual nor computerized accounting systems take the advantage when it comes to staffing. It can be high-priced to staff qualified accountants to complete manual accounting processe s, but it can also be costly to staff accountants familiar with specific computerized accounting software and programming.\r\n salute\r\nWhen 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.\r\n'