First of all, computerized accounting has established a new set of accounting data files.
Traditional accounting files include original vouchers, bookkeeping vouchers, journals, subsidiary ledgers, general ledgers and statements. The accounting files of a unit in each accounting period should be arranged according to certain requirements, together with various attachments.
It takes a lot of time and space to add covers regularly and bind them into volumes, which is very inconvenient to find and easy to destroy. After the report comes out at the beginning of each month, there is still an important job to do-binding vouchers, although it is euphemistically called:
Exercise your muscles and bones, but it's hard enough for our accountants to punch holes and fly needles. By the end of the year, when the three inspection teams come to inspect the work, our accountants will have to rummage through the mountains of archives. current
Now, with the application of computers in accounting, all this has become history. Computerized accounting files are stored in floppy disks or hard disks, and the storage density of these devices is incomparable to any previous accounting files.
Yes, the query speed is fast, the retrieval ability is strong, and accounting information can be transmitted quickly.
Secondly, the data processing program has new features.
Computerized accounting data processing program is different from traditional accounting. In traditional accounting, for enterprises, firstly, computerized accounting has established a new set of accounting data files.
Traditional accounting files include original vouchers, bookkeeping vouchers, journals, subsidiary ledgers, general ledgers and statements. The accounting files of a unit in each accounting period should be arranged according to certain requirements, together with various attachments.
It takes a lot of time and space to add covers regularly and bind them into volumes, which is very inconvenient to find and easy to destroy. After the report comes out at the beginning of each month, there is still an important job to do-binding vouchers, although it is euphemistically called:
Exercise your muscles and bones, but it's hard enough for our accountants to punch holes and fly needles. By the end of the year, when the three inspection teams come to inspect the work, our accountants will have to rummage through the mountains of archives. current
Now, with the application of computers in accounting, all this has become history. Computerized accounting files are stored in floppy disks or hard disks, and the storage density of these devices is incomparable to any previous accounting files.
Yes, the query speed is fast, the retrieval ability is strong, and accounting information can be transmitted quickly.
Secondly, the data processing program has new features.
Computerized accounting data processing program is different from traditional accounting. In traditional accounting, according to the characteristics of enterprise's production scale, operation mode and management mode, different account books must be adopted.
Organizational form, bookkeeping procedures and bookkeeping methods. In computerized accounting, because of the high accuracy and speed of data processing, a unified accounting form can be adopted. And because the probability of computer processing data errors is small, no
It is necessary to carry out various checks in the process of data processing like traditional accounting, such as account check, account certificate check and account table check. Now accountants should have had this experience: at the end of the month, when reconciling, for a few cents.
The difference must be rummaged through all the vouchers and account books.
Third, the meaning of bookkeeping is different.
Under manual conditions, bookkeeping means that subsidiary ledger, journal and general ledger are recorded by different people in different account books according to different subjects. This repetitive and tedious copying resulted in the accounting work week.
Long period, slow speed and low efficiency. After computerization, bookkeeping is only a data processing process. Through this data processing step, the audited bookkeeping vouchers become formal accounting files and are transferred from "voucher temporary library" to.
The vouchers stored in the "Journal Library" can no longer be modified after bookkeeping. At the same time of bookkeeping, the amount of accounts is summarized and the "Account Balance, Amount Library" is updated. And the real books, only temporarily from when needed.
The economic business of relevant subjects is separated in the "running account library" and displayed on the screen or printed on the printer.
Fourth, the characteristics of accounting information are different.
Compared with traditional accounting, the information provided by computerized accounting has the characteristics of high speed, high quality and strong pertinence. The characteristics of the production scale, operation mode and management mode of the industry must be adapted to it.
Different account book organization forms, accounting procedures and accounting methods. In computerized accounting, because of the high accuracy and speed of data processing, a unified accounting form can be adopted. Moreover, due to that poor data proces by the computer
The probability of error is small, so there is no need to carry out various checks in the process of data processing, such as account check, account certificate check and account table check, like traditional accounting. Now accountants should have had this experience: reconciliation at the end of the month.
At that time, all vouchers and account books must be searched for the difference of a few cents.
Third, the meaning of bookkeeping is different.
Under manual conditions, bookkeeping means that subsidiary ledger, journal and general ledger are recorded by different people in different account books according to different subjects. This repetitive and tedious copying resulted in the accounting work week.
Long period, slow speed and low efficiency. After computerization, bookkeeping is only a data processing process. Through this data processing step, the audited bookkeeping vouchers become formal accounting files and are transferred from "voucher temporary library" to.
The vouchers stored in the "Journal Library" can no longer be modified after bookkeeping. At the same time of bookkeeping, the amount of accounts is summarized and the "Account Balance, Amount Library" is updated. And the real books, only temporarily from when needed.
The economic business of relevant subjects is separated in the "running account library" and displayed on the screen or printed on the printer.
Fourth, the characteristics of accounting information are different.
Compared with traditional accounting, the information provided by computerized accounting has the characteristics of high speed, high quality and strong pertinence.
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