Author: Super Mario (pseudonym)
Copyright: original works, declined to reprint! Otherwise held liable.
The impact of computerized accounting
First, the role of computerized accounting
(1) improve accounting efficiency and ensure the quality of accounting services. By the accounting computer, with high accuracy, the calculation of the data recording can be completed according to the procedure itself, as long as the correct input data. Field computing and accounting for manual operation can not be involved can be greatly expanded, and the situation can be dealt with manual bookkeeping appear wrong note omission in large part, the accounting work has been further improved in quality.
(2) provide the conditions for modern management, improve the quality of accounting personnel. By application of computer, most of the accounting work done automatically by computer. That the majority of the accountants put forward demands to their efforts to learn about the computerized knowledge, thus adapted to the job requirements. In addition, accountants relief in traditional accounting records, calculations, can be put to the observation, control and management activities of production and business activities, give full play the role of economic management accounting manipulation.
(3) To enable real-time requirements are met, the calculation speed is greatly improved accounting, processing of accounting data at very high speed by using a computer, if an accounting job using the manual method requires several people after a few days to finish to complete it takes only a short time via computer. By the large number of applications of computerized accounting technology to speed up the recording of accounting information, analysis and summary, accurate and timely financial health of the enterprise carried out reflect the accounting information of flexibility and timeliness can be improved.
(4) reduce the intensity of the work of accountants, actively promote the transformation of accounting functions. With computerization, as long as the vouchers entered in the computer, a lot of data analysis, calculations will be carried out automatically by a computer, the effort and time accountants liberation from the busy, tedious work out, get plenty of carry out business management, making it its due role to play.
Second, accounting affected specific performance
(1) reported by means of information is not the same accounting period. Traditional accounting approach is to extract various data by accountants or other materials from the books, and analyzes, fill in total, computing, approved after determining that no error, according to user needs analysis report of the implementation of prepared by. The computerized accounting system is needed is automatically extract data stored in the database, will be in accordance with the needs of users of financial statements quickly and automatically generate the scientific analysis of financial data, the effectiveness was greatly improved.
(2) differences in the way accounting data is stored. In the computerized accounting system, whether it is accounting documents, books or financial statements, are stored in the form of a database on a magnetic medium, need no longer be a lot of paper and a lot of space, need is the number of very less tape, disk or CD-ROM, which reduces the difficulty of keeping a certain extent.
(3) differences in auditing accounting data. Way to review the data of the traditional accounting in all, due to the role of the individual in itself qualities and potential, work efficiency and accuracy of artificial want to get carried out by the guarantee is very difficult. In the process of computerization, can be part of the data set in the computer a certain articulation, let it automatically in real-time or batch, the audit work efficiency has been greatly improved, greatly reducing the labor costs.
(4) difference data collection. Traditional accounting and auditing process to fill accounting documents in accordance with the original documents, which requires the collection of a variety of original documents, this economic business processes that take place are carried out reflect the way through the manual bookkeeping. Accounting is the accounting documents of the input data through a variety of ways to the database, it is based on the audit vouchers or original documents. Commonly used methods are accounting documents input voice input and keyboard input, or by a scanning instrument or remote modem input.
(5) differences in treatment of the accounting data. Traditional accounting is the use of people of various general ledger and subsidiary ledgers separately cash register transactions, deposits and loans, banks, fees, etc., regularly check the general ledger and subsidiary ledgers, the imbalance between the data and data processing and easy appear. In the computerized accounting system, the data in real time by computer or automatic batch process, the reliability and accuracy of data corresponding improved.
Third, the impact generated by the computerized accounting accounting
(1) factors accounting information system architecture. Computer software industry has grown rapidly, accounting software are endless, "you do not need to understand accounting" appears in some accounting software. Computer accounting measurement, confirmation, report, record the work will be done automatically. Popular in the accounting industry, computerized accounting, the accounting model will greatly reduce the demand for financial professionals is needed is a large number of computer systems developers, hardware and software operations and maintenance personnel, and accounting researchers need very little, which leading to traditional accounting personnel are gradually replaced. Financial analysis work future financial staff will be mainly carried out.
(2) treatment and factors affecting data flow. In the accounting system, the traditional books to be replaced is present in the RAM (register read) mode "database." This has the advantage that the content can be freely arrangement, repeated use, by operating the process database of financial statements that can be directly obtained. Therefore, the necessity of the presence of various books also lost, also parallel registration art method which adapts lost need for its existence. In addition to its reliable computer powerful computing capability occupies an important position in the accounting practice tests. The most basic test of whether the substantive work correctly balanced validation method. Accounting applications will simplify this process, simply input, processing, output to make financial data processing flow quickly.
(3) factors internal control. Traditional hand-made account of interpersonal contact is the main content, so that the internal controls are designed primarily for interpersonal contact. Example: the division of responsibilities and cash accounts, records and other documents and receive control. And in computerized premise, since the storage method uses a RAM (register read), leaving no trace can be modified or deleted. In order to ensure complete and accurate storage and processing of accounting information to make reliable security system has been further improved, must be combined with the characteristics of computerized accounting systems, established a set of internal control system must be more rigorous and more complete system so that the computerized accounting work on the true effectiveness can be further improved.