What are the similarities and differences between accounting software and manual accounting?

Similarities between accounting software and manual accounting:

1. The same goal

Accounting, whether it is done manually or by using accounting software, the ultimate goal is the same, is to strengthen management, provide accounting information, participate in business decision-making, and provide economic benefits.

2. Compliance with **** the same basic accounting theory and accounting methods

Whether manual accounting or computerized accounting, in strict accordance with the state's accounting laws and regulations and the implementation of the financial system must be consistent with the accounting law, auditing law, tax law, accounting standards, accounting system requirements, technically and systematically to eliminate possible shortcomings.

3. Comply with the *** same basic accounting theory and accounting methods

Accounting theory is the crystallization of the accounting discipline, accounting methods is the summary of accounting work. Computerization has caused changes in accounting theory and methodology, but this change is gradual, the current establishment of the computerized accounting system still abide by the basic accounting theory and accounting methods. Therefore, manual accounting and accounting software accounting follow the same accounting theory and accounting methods.

4. Accounting process is generally the same

Manual accounting and accounting software to complete the accounting need to complete the information collection and recording, storage of information, information processing, information transmission, information output and other steps in the processing process is generally the same.

The difference between accounting software and manual accounting

1. accounting tools are different

Manual accounting using the accounting tool is the abacus, mechanical or electronic calculator, the calculation process can not automatically store the results of the calculation, people only have to calculate the side of the record, the workload is large, slow: accounting software to complete the tool is an electronic computer. Data processing process is automatically controlled by the computer and store the results.

2. Different carriers of accounting information

Manual accounting paper as the carrier of information, not easy to store, difficult to find; accounting software to complete the accounting accounting accounting data saved on magnetic or electrical materials, data can be backed up by a number of preservation, preservation of good, easy to call and access to the data is available at a high rate.

3. Bookkeeping rules are not exactly the same

Manual accounting provides for journal entries, general ledger to be stapled books, ledgers to be used in loose-leaf ledgers; the error of the account records to be corrected by underlining the account pages of the blank lines, empty pages to be used to redline the pin. When accounting software is used, in order to ensure that the audit trail is not interrupted, it is stipulated that any data that has already been registered in the accounts shall not be changed, and even if there is a mistake, it can only be corrected by using the "elimination vouchers" or "supplementary vouchers" provided by the accounting software, so as to leave traces of the change. In order to leave traces of changes.

4. Differences in the types of accounting processes

Manual accounting generally uses four main types of accounting processes, namely: voucher processing procedures, summary voucher processing procedures, summary statement of accounts processing procedures, multi-column journal processing procedures. But these are unable to avoid the weakness of repeated transcription and calculation, accompanied by an increase in the number of staff links and the increase in errors.

Accounting software for accounting when the type of accounting process generally have two programs. One program is to imitate the manual accounting process. Currently accounting software is commonly used in this program; the second program for the idealized fully automated processing flow, that is, 1. Accounting vouchers magnetized (or with a bar code). In the standardization of accounting vouchers, written in magnetic ink (or barcode), by the reader to identify the data will be transported to the computer. 2. computer to "balance sheet", "income statement", "cash flow Computer in the "balance sheet", "income statement", "cash flow statement", "statement of changes in owners' equity" four financial statements as the center, respectively, the data processing, colleagues supplemented by the cost accounting module program. 3 by the user to define the form of the output and the results of the output device to provide query and printing.

5. Internal control methods are different

Manual accounting internal control is mainly through the organizational system and job hold system two ways to achieve. Specifically manifested in the accounting organization and people interlinked, mutual constraints, such as the division of labor system, internal control system. And the use of accounting software accounting, internal control in a richer form, retaining manual accounting two kinds of internal control wherever outside, but also added a new way of program control.

You go to see the "primary accounting computerization" book above.