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Computerised Accounting

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Computerised Accounting
About Computerised Accounting
Abstract: In the economic globalization today, instead of computerized accounting manual accounting, accounts, reimbursement and other accounting activities as the main computing model accounting profession, is the modernization of management and accounting reform and development needs of its own, is a modern social mass production and the inevitable product of the new technological revolution. Accounting Computerization to the present, is not simply a simple combination of accounting and computer, and has developed into more than one kind of complex subjects. In this paper, in computerized accounting industry in the implementation of the traditional accounting functions of the impact were analyzed.

First, computerized accounting information processing in the industry, the basic characteristics of
Computerized Accounting information Processing mainly refers to the application of electronic technology on accounting data input, processing, output of the process. At 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 completed the analysis 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, data processing code of the speed and accuracy. Computerized accounting is based on computer as a manual accounting records and process the data to artificial substitutes. It uses the original system data coding method to shorten the length of data items, reducing data storage space, thus improving the accounting data processing speed and accuracy.

2 Second, the data processing is a man-machine combination, the system of internal control procedures, and complex. Computerized accounting Although computer calculation tool, but still the performance of the entire information processing

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