Differences and relations between computerized accounting and traditional accounting

the difference between computerized accounting and traditional manual accounting

2.1 There are differences in the initialization of the system. The initialization of manual accounting includes establishing accounting subjects, opening general ledger, logging in balance, etc. The initialization of accounting computerization is more complicated, mainly including the installation of accounting system, the setting of account set, the setting of authority, the establishment of accounting subjects and their codes, the input of initial balance, the definition of automatic transfer entries, the definition of accounting statement name, format and data source formula, etc.

2.2 There are differences in the setting and use of subjects. In manual accounting, the accounts are divided into general ledger and subsidiary ledger, and the subsidiary ledger is mostly only set to the third-level account. In addition, auxiliary accounts are opened to meet the needs of management accounting. The setting and use of subjects are generally only Chinese subjects. In computerized accounting, some financial software sets the series of subjects to above level 6. Besides Chinese subjects, it also sets corresponding subject codes. When using subjects, the computer only requires users to input a certain subject code, but does not require input of the Chinese subject. However, when displaying and printing, Chinese subjects and corresponding subject codes are generally displayed at the same time.

2.3 there are differences in accounting procedures. Manual accounting adopts different accounting forms methods, such as accounting form of bookkeeping voucher, accounting form of account summary table, accounting form of summary bookkeeping voucher, and accounting form of journal, etc. For business data, the operation methods of decentralized collection, decentralized processing and repeated registration are adopted, and internal check and mutual check are carried out through multiple personnel and links, in order to simplify accounting procedures and reduce fraud and errors. In computerized accounting, journal file accounting form and voucher file accounting form are commonly used. In a computer accounting system, only one accounting form is usually used to collect, process and share data in a centralized way.

2.4 There are differences in account book formats. In manual accounting, the format of account books can be divided into customized account books, loose-leaf account books and card-type account books. cash book, deposit journal and general ledger must adopt customized account books. However, in the computer accounting system, it is impossible to print a customized account book due to the conditions of the printer. Therefore, according to the "Code for Computerized Accounting", all account pages can be printed in loose-leaf form and bound into a book.

vigorously promoting the process of accounting computerization can strengthen the internal financial management and fund monitoring of enterprises, thus improving the efficiency of fund use and reducing the risk of funds, and can also promote other management. In particular, the rapid update of computer software technology and the popularization and development of network technology put forward newer and higher requirements for accounting computerization in China. Chinese enterprises and accounting software vendors should unite to eliminate all unfavorable factors affecting the development of accounting computerization and promote the development of accounting computerization in China to a deeper level.