Characteristics and disadvantages of manual bookkeeping

In traditional manual bookkeeping, for most enterprises, the date of vouchers is filled in according to the date when economic business occurs or is completed, that is, according to the date when the accounting department obtains the original vouchers, and the number of vouchers is compiled in the order of dates. It should be said that this approach is more reasonable. However, in most financial software at present, the number of accounting vouchers is usually automatically generated by computers. When the operator manually enters accounting vouchers, it is easy to reverse the voucher date, that is, the business with large voucher number occurs before the economic business with small voucher number, which will lead to the unsynchronized voucher number and date, which is not convenient for voucher search and approval. It is also not convenient for auditing. The daily accounting and statistical summary work is complicated, and the old manual accounting, statistics and summary work can no longer meet the requirements of modern enterprises for dynamic accounting data collection and analysis, and it is difficult to systematically track and analyze financial data and obtain the general laws of market changes.