What is the difference between the computer environment of financial processing and manual financial processing?

1, the tools are different

Manual accounting using the tool is the abacus, electronic calculator or some related mechanical equipment. Accounting computerized use of tools is an electronic computer, the data processing process is completed by electronic computers.

2, different information carriers

Manual accounting of all the information on paper as a carrier, taking up space, storage is not easy, difficult to find. Accounting computerization in addition to the necessary accounting vouchers, books, statements, are available on CD-ROM, disk, tape and other materials as the information carrier, taking up little space, easy to find, easy to store.

3, bookkeeping rules are different

Manual accounting regulations journal, general ledger to be a stapled book, ledger can be stapled or loose-leaf type of book; bookkeeping errors to be recorded by the method of underlining or the red-letter elimination method, supplemental registration method of correction; account pages of the blank lines, empty pages, with a red line underline, and so on. Accounting computerized printout of the account page is folded or rolled tape, and manual books are obviously different. It is not possible for computerized accounting to fully adopt the manual system to correct errors, for example, the underlined correction method does not exist in the computerized environment. In order to ensure that the audit trail is not interrupted, the computerized accounting regulations: all the vouchers that have been recorded data can not be changed, and can only be corrected using the red-letter elimination method and supplemental registration method, in order to leave traces of changes.

4, different account handling procedures

Manual accounting account handling procedures are mainly four, but can not avoid repeated transcription and double-counting of the fundamental weaknesses, accompanied by an increase in the number of people and links and the increase in errors. There are two kinds of accounting processing procedures for computerized accounting. According to the current economic good and development level, can take the first program, that is, basically according to the manual accounting for transplantation, but the process has changed, and allows the simultaneous use of a variety of forms of accounting.

5, accounting organization system is different

In the manual system, the accounting department is generally divided into a number of accounting work, such as payroll, materials, fixed assets, costs and other positions, special business accounting, set up a person in charge of bookkeeping, preparation of statements work. In computerized accounting, the division of accounting jobs has occurred, such as setting up data entry, audit, maintenance and other positions.

6, the composition of different personnel

Manual accounting under the personnel are accounting professionals, accounting computerization in the personnel will be composed of accounting professionals, computer software, hardware and operators.

7, internal control methods are different

In computerized accounting, the original internal control methods are partially canceled or changed. Such as the original through the certificate checking, account checking, account table checking control, basically no longer exists, replaced by a more stringent input control; and such as in addition to retaining the signature, seal and other controls, but also the addition of the authority control, timing control, and so on. Smile hope to adopt, thank you!