The Connection And Difference Between Computerized Accounting And Traditional Manual Accounting

1. main connections (1) system objectives are consistent.

Both of them record and calculate the economic activities of enterprises. The ultimate goal is to strengthen management, provide accounting information, participate in business decisions, and improve the economic efficiency of enterprises.

(2) the basic accounting theories and methods adopted are consistent.

Two the system must follow the basic accounting theory and method, all adopt the double entry bookkeeping principle.

(3) we must abide by the accounting and financial systems, as well as the financial laws and regulations of the country, strictly enforce the accounting laws and regulations, and plug all possible loopholes from the measures, technologies and systems, eliminate malpractices and prevent cheating.

(4) the basic functions of the system are the same.

Any information to achieve the goal of the system should have five functions of information collection, input, storage, processing, pmission and output.

(5) all accounting documents must be kept.

As the output of accounting information system, accounting information files must be kept properly for enquiry.

(6) the requirements for compiling accounting statements are the same.

Two, the system must be compiled.

And all enterprises must prepare external reports according to the requirements of the state.

2. the main differences are compared (1) there are differences in system initialization settings.

The initialization of manual accounting includes setting up accounting subjects, setting up general ledger, logon balance and so on.

The initialization work is rather complicated and difficult. Its contents include the installation of accounting system, the setting of account sets, the permissions of network users, the setting of operators and permissions, the setting of software operation environment, the setting of subject level and length, the establishment of subjects and their codes, the input of the most detailed items, the setting of credential types, the definition of automatic pfer entries, the definition of accounting reports, the definition of data sources, and so on.

(2) there are differences in the setting and usage of subjects.

In manual accounting, due to the limitation of manual accounting, the account is divided into general ledger and subsidiary ledger. Most accounts are only set up to three level accounts. In addition, supplementary accounts are set up to meet the needs of management accounting.

In accounting computerization, computers can deal with all kinds of complex tasks. The number and length of subjects are different because of different software.

The number of subjects can be set to more than 6, which fully meets the needs of accounting detailed accounting. Besides setting up Chinese subjects, the subjects should be set up one to one corresponding to Chinese subjects. When using subjects, the computer only requires users to input a subject code instead of entering the Chinese subject, but when displaying and printing, Chinese subjects will be displayed at the same time as the corresponding subjects.

(3) there are differences in accounting procedures.

Manual accounting is based on the different scale of production, the way of operation and the form of management. It adopts different forms of accounting. The commonly used accounting procedures include bookkeeping vouchers, accounting forms, accounting forms, accounting forms, and so on. Business data are decentralized, decentralized and duplicated. The purpose is to simplify accounting procedures and reduce fraudulent practices and errors.

In accounting computerization, it is usually determined according to the setting of documents. It is commonly used to calculate the form of journal files and the form of accounting documents. In a computer accounting system, only one form of accounting is usually adopted, and centralized collection, unified management and data sharing methods are adopted.

(4) there are differences in the format of account books.

In manual accounting, the format of account books can be divided into three types: book form, loose leaf type and card type, and book books must be used for cash journal, bank journal and general ledger.

In the computer accounting system, due to the conditions of the printer, it is not likely to print out the subscribed books. Therefore, according to the "accounting computerization work standard", all account pages can be bookbinding by loose leaf printing. The general ledger account page has three columns of general ledger and general ledger, which can replace the former. The format of the ledger can be three column, multi column and quantity.