What impact does accounting computerization have on accounting work?

(1) Impact on the organization and structure of accounting work. Traditional accounting work organizations generally divide accounting work into several categories such as material accounting group, fixed assets accounting group, salary accounting group, monetary capital accounting group, cost accounting group and final accounts.

, in order to achieve the purpose of classified accounting.

After the implementation of accounting computerization, due to the comprehensive characteristics of computer processing of information, the original accounting work organization has changed, that is, the above-mentioned accounting group no longer exists, and has been replaced by some new work units, such as coding groups.

, system development group, operation group, etc.

(2) Impact on accounting forms After the implementation of computerized accounting, the general ledger files and subsidiary ledger files can be updated simultaneously based on accounting vouchers, and then accounting statements can be generated.

(3) Impact on accounting information storage media and access methods After the implementation of accounting computerization, most accounting information is stored in computer memory in codes, which is invisible to the naked eye and difficult to read directly.

When accounting information needs to be accessed, it must be converted into understandable text and displayed by operating a computer.

(4) Impact on the internal control system After the implementation of accounting computerization, data processing is centralized and automatically completed by computers, which changes the accounting processing procedures and gets rid of the direct interference of accounting personnel, thus causing the loss of many original internal control functions.

, under traditional accounting processing, the checking relationship between the general ledger and various subsidiary accounts, which are handled separately and mutually restrictive, disappears.

In this case, the internal control system for accounting computerization needs to be re-formulated based on the situations and issues raised after the change.

For example, the control system for computer operation, the control system for application and modification, etc.