What is the difference between computerized accounting and traditional manual accounting in accounting system?

The difference between computerized accounting and manual accounting;

(1) Accounting tools are different.

Bookkeeping tools used in manual bookkeeping include abacus, calculator, paper, etc. Computerized accounting is a man-machine system, which is characterized by using computers to process accounting data. The data processing process is completed automatically according to the program, especially in the process of bookkeeping and report making, without manual operation.

(2) The carriers of accounting information are different.

The accounting information of manual accounting is mainly paper-based, while the information carrier of computerized accounting is stored in the form of electronic data on non-paper storage materials such as magnetic media and CD-ROM, except the necessary original vouchers, which is characterized by large information storage and convenient retrieval.

(3) The bookkeeping rules are not exactly the same.

Manual accounting uses parallel recording method to register general ledger and subsidiary ledger respectively, and it is inevitable to make mistakes in filling accounting vouchers, accounting or posting, and calculating quantity or amount. However, there are no mistakes in the bookkeeping and posting of computerized accounting, and the input vouchers are verified by computer logic. All journals, subsidiary ledgers and general ledgers come from the same data source, and bookkeeping and posting are done by software.

(4) Changes in internal control forms.

Manual accounting mainly relies on accountants to abide by various rules and regulations in their work, and strengthen the audit work between different positions according to the workflow to achieve the purpose of internal control. In the internal control part of accounting work, except for people, many content control methods are mainly realized by accounting software. Therefore, its internal control characteristics are mainly manifested in the combination of manual control and software control, and the internal control is developing to comprehensive control.