What are the processes, differences and advantages of manual bookkeeping and computer bookkeeping?

Judging from the basic accounting procedures, there is no difference between them, except that one is made by computer and the other is the result of manual operation. ?

When accounting by computer, the accounting vouchers should be printed out, and the original vouchers should be attached one by one, sorted, bound and saved in order.

It should be noted that it is best to have a backup of the accounts made in the computer (it is best to prepare a mobile hard disk) to avoid the loss or damage of financial information when the computer fails.

For the first time, units that use computers to make accounts (computerized accounting) generally need to do computer accounting and manual accounting in parallel for three months (that is, within three months, both manual accounting and useful computers will make accounts). After the parallel operation, it is confirmed that the financial software is running normally (that is, the computer account and the manual account can be consistent), and the manual account can be abandoned. ? The difference between electronic account and manual account

Different computing tools

The traditional manual bookkeeping tool is abacus or electronic calculator, and the calculation process must be repeated every time. Because the calculation results can't be stored, people have to calculate and record at the same time, which is a heavy workload and slow speed.

The operation tool of computerized accounting is an electronic computer, and the data processing is completed by the computer, which can automatically and timely store the operation results, and people can get the desired information as long as they input the original data. ?

2. Different information carriers

Traditional manual bookkeeping takes paper as the carrier, which takes up a lot of space and is difficult to save and find.

In addition to the necessary accounting vouchers, computerized accounting can also use disks, tapes, etc. as information carriers, which takes up small space and is easy to keep and find. ?

3. The account book rules are different

Traditional manual accounting stipulates that journals and general ledger should use customized account books, and subsidiary ledger should use loose-leaf account books; Errors recorded in account books should be corrected by line breaking and scarlet letter method; Blank lines and blank pages in the account page should be crossed out with red lines.

Computerized accounting does not adopt a set of error correction schemes of traditional manual accounting, and all registered and posted data shall not be changed (with technical control, of course). Even if there is an error, it can only be corrected by entering "change voucher", leaving traces of change. You can manually handle the blank lines and pages of the account page to be printed. ?

4. Accounting procedures (accounting forms) are different.

There are four traditional manual accounting procedures, but all of them can't avoid the fundamental weakness of repeated copying, which is accompanied by the increase of personnel and links and the increase of errors.

The account processing program of mature computerized accounting adopts the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software solidification in the computer, and the process from accounting vouchers to accounting statements is handled by the computer, and any required output can be met. ?

5. The organizational system of accounting work is different.

The accounting organization of traditional manual accounting is based on the different nature of accounting things.

Computerized accounting organization system is based on different forms of data. ?

6. Different personnel results

The personnel in traditional manual accounting are all accounting professionals, and the authority should be accounting.

The personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators, and the person in charge should be an accountant who has mastered the intermediate level of computerized accounting. ?

7. Different internal controls

Traditional manual bookkeeping generally checks the correctness of accounting vouchers from the contents, quantity, unit price, amount, accounting subjects and other items; The correctness of accounts is generally verified by mutual verification of three sets of accounts; And through internal control means such as account-certificate consistency, account-account consistency and account-fact consistency, the correctness of data is guaranteed and loopholes are blocked.

Due to the changes in accounting procedures and accounting working group system, except for the collection, review and coding of original data by the original accountants, all other processing work is undertaken by the computer department. The internal control mode was partly replaced by computer technology, from manual control to man-machine control. ?

Advantages of computer bookkeeping:

The advantages of electronic accounts are very obvious. You can query all kinds of data at any time according to different needs, automatically transfer money, automatically generate reports and so on. Software bookkeeping is fast and accurate. Even if there is an error, it can be quickly found and corrected in time.

standard

1. When registering the account book, it should be recorded in the account book item by item according to the date, number, economic business summary and amount of the accounting voucher. Registration should be accurate, timely and legible.

2. In order to keep the records of accounting books clear and lasting, and facilitate the storage and long-term reference of accounting books, it is forbidden to alter them. When bookkeeping, pens and carbon ink should be used. When writing, blue-black ink pens and gel pens should be used. Pencils or ballpoint pens are not allowed (except for carbon account books of banks).

3. The words and figures written in the ledger should be written near the bottom line of the bank, accounting for about 2/3 or 1/2 of the whole bank. The numbers should be arranged evenly and the sizes should be aligned. In this way, not only the figures can be clearly reflected, but also accounting errors can be easily corrected.

4. After registration, you should sign or seal the accounting voucher. And indicate the registration number "√" (which means registered), so as to check whether there are omissions or errors in bookkeeping.

5. The general ledger shall be registered according to the summary table of accounting vouchers; The date and voucher number should be filled in according to the summary table of accounting vouchers. In addition to "Last year's settlement" and "Previous page", the starting and ending numbers of voucher summary should be filled in in the summary column.

The subsidiary ledger shall be registered according to the accounting vouchers, and the date shall be filled in. If there are multiple transactions in the same month, except for the first and second transactions, the subsequent transactions can be replaced by dots, but the first and second transactions on a new page must be filled in. The voucher number column and abstract column are filled in according to the accounting voucher number and abstract.

Cash books should be registered one by one according to accounting vouchers.

Deposit journals should be registered one by one according to check stubs or other bank settlement bills. "Type" should be filled in according to the bank settlement type, and "Number" should only be filled in the last four digits of the check.

All kinds of account books should be registered continuously in page number order, and registration should not be skipped every other page. If there are missing pages or skipping lines, they shall not be altered at will. The amount column of blank page should be written off by drawing a red line from the upper right corner to the lower left corner, and the words "this line is blank" or "this page is blank" should be marked in the summary column, and the bookkeeper should stamp it according to the line. Registered account books shall not be torn up at will.

6. Red ink can be used in the following situations. The register must be written in blue-black ink. Ballpoint pens or pencils are not allowed, but red ink can be used under the following circumstances:

(l) Write off the wrong record according to the red-ink bookkeeping voucher. After bookkeeping, if it is found that there is an error in the amount of debit and credit bookkeeping or bookkeeping voucher, and it has been registered, resulting in an error in the account book record, you can first fill in the bookkeeping voucher with the same content in red, correct the original error record, and then fill in the correct bookkeeping voucher in blue and black, and re-register the record. After bookkeeping, if the amount recorded in accounting vouchers and account books is found to be wrong, and the amount recorded in error is greater than the correct amount that should be recorded, but there is no error in the accounting subject and accounting direction recorded in the original accounting vouchers and account books, the amount recorded in red ink will be reversed.

(2) In the multi-column subsidiary ledger, the registration is reduced. In the multi-column account page, only the debit (or credit) column is set to register the increase, and if it is necessary to register the decrease, it is registered in the red column indicating the increase.

(3) Draw correction lines, close lines and cancel lines.

(4) When the deposit journal is written off, the check number shall be registered in red.

(5) Inventory shall be priced according to the planned cost, and the cost variance shall be offset with red ink when adjusting the material cost variance.

(6) When purchasing materials or commodities, the goods have arrived at the enterprise, but the settlement voucher has not yet arrived. At the end of the month, the provisional valuation will be recorded first, and the provisional valuation will be flushed back to red at the beginning of next month, so that the settlement voucher can be recorded normally when it arrives.

(7) When the sales goods are returned, the sales income and sales cost of the goods that have been recorded shall be offset with red letters.

(eight) other records registered in red letters as stipulated in the accounting system.

7. After the account balance is settled, the words "debit" or "loan" should be filled in the column of "debit" or "loan"; For accounts with no balance, the word "Ping" should be written in the column of "Debit" or "Credit", and the position in the column of "Amount" is indicated by "0".

8. Below the last horizontal line at the bottom of the account page in the account book, all items are left blank.

9. When each account page is registered and carried forward to the next page, the words "carried forward from the previous page" should be marked on the first line of the next page.

All accounts will not be "paged".

When processing a carry-forward page, the date of the first line of the next page is the date of the last record of the previous page as a carry-forward page. Journal and profit and loss account: continuous accumulated amount and balance of the day.

If the last account book is settled by day, month, quarter and year, the number of debit, credit, remaining day, month, quarter and year accounts should be accepted when processing the previous page. For accounts that do not need to add amount, only the daily, monthly and quarterly balance of the previous page will be borne when the previous page is processed; For the account to be added, the number of debit, credit, balance, monthly statement and quarterly statement should be recorded in the first line when handling the previous page.

When handling the previous page, the items that need to be supplemented include: cash, wages payable, taxes payable, main business income, other business income, non-operating income, main business cost, main business taxes and surcharges, operating expenses, management expenses, financial expenses, other business expenses, non-operating expenses and profit distribution.

10. For fixed assets account books and low-value consumables account books, they can be used continuously across years.

References:

Baidu Encyclopedia-Accounting Standards