What are the disadvantages of traditional manual accounting

1, processing content dispersed, cumbersome processing

Traditional accounting by the limitations of manual operation capacity, the need for more than one accounting staff to complete the data processing work, in order to facilitate the division of duties and management, the need to split the accounting process, decomposition of accounting content.

Each person to complete the entire process of a section of a part of the content, such as vouchers according to the receipt, payment, transfer or even more detailed form of classification and preparation, the books of accounts according to the registration of different subjects division of labor, etc..

2, the internal data reconciliation system is complex, duplication of processing

Since the manual operation in any part of the process, at any time may occur in the calculation, recording errors, therefore, in order to ensure the correctness and reliability of the content of accounting, in the manual accounting system to take a specialized approach: first of all, sub-general ledger and ledger (journal) parallel duplication of the accounts through the accounts to check the correctness of the records. Check the correctness of the records.

Secondly, in the main aspects of account processing to establish a balance check control points to check the correctness of each step of the data processing content, such as bookkeeping vouchers, summary statements, trial balance, balance sheets, etc. are embodied in their own balance checking mechanism can be effective in checking the step or the previous step of the data processing errors.

This inefficient, repetitive processing in exchange for the correct reliability of data processing, is an important feature of the manual form of accounting.

3, the processing cycle is relatively long

In the manual accounting system, generally monthly (quarterly, yearly) as a cycle of regular accounting information, usually only decentralized accounting, not after special processing is difficult to get the comprehensive accounting information, after the fact, regular accounting is a form of manual accounting is another important feature.

Extended information:

The introduction of information technology for a variety of accounting measurements and methods of calculation of the use of the development and innovation to provide a broad space, mainly in the following areas:

1, for the selection of more scientific, reasonable and accurate Accounting methods to create the conditions

such as in the inventory, sales (issued), inventory accounting can choose a single product moving weighted average method, real-time calculation of inventory and sales (issued inventory) actual cost.

2, for the establishment and use of new accounting methods to create the conditions

such as in automated production enterprises, through automated instrumentation, sensors or other automated data collection devices, a variety of raw data at the time of generation of direct input into the computer, and real-time control of the production process and to carry out difference analysis.

3, from the accounting measurement methods, the use of information technology for the establishment of a diversified system of accounting measurement methods to create the technical conditions.

From the aspect of accounting information, it will develop from the field of traditional accounting information that deals with certainty and uni-dimensionality to the field of economic information that can simultaneously deal with uncertainty and multi-dimensionality.

From the aspect of time, the methods of accounting for the past, controlling the present, and forecasting the future will be further improved and systematized.

Baidu Encyclopedia - Manual Methods of Accounting