Differences and similarities between computerized accounting and manual accounting? God help!

Current computerized accounting system is generally built on the basis of manual accounting processing mode, the purpose and principles of both are basically the same. For example, both to comply with the national accounting system, from the technology and system to plug all kinds of possible pseudo-loopholes in order to prevent cheating, both to keep accounting records, both to prepare accounting statements, and so on. But because of the processing tools, storage media and so on, the two different accounting methods and processing procedures are bound to be different.

An accounting information system with the traditional manual accounting connection

(1) the system has the same goal. Both of the economic operations of the enterprise records and accounting, the ultimate goal is to strengthen business management, provide accounting information, participate in business decision-making, improve the economic efficiency of enterprises.

(2) the basic accounting theory and methodology is the same. The two systems have to follow the basic accounting theory and method, both using the principle of double-entry bookkeeping.

(3) Both have to comply with the accounting and financial system, as well as the country's various financial laws and regulations, strictly implement accounting regulations, from measures, technology, and systems to plug all possible loopholes, to eliminate malpractice, to prevent cheating.

(4) the same basic function of the system. Any one of the information to achieve the system objectives, should have the information collection input, storage, processing, transmission and output of the five functions.

(5) are to keep accounting records. As the output of the accounting information system, accounting information files must be properly preserved for inquiry.

(6) The requirements for preparing accounting statements are the same. Both systems are required to prepare accounting statements, and both must be prepared in accordance with state requirements for external statements of the enterprise.

Two, accounting information systems and traditional manual accounting differences

(1) the initialization of the system to set up the work there are differences. Manual accounting initialization work includes the establishment of accounting accounts, open the general ledger, logging balances, etc.; computerized accounting initialization set up work is more complex, and with a certain degree of difficulty, the content of the main accounting system installation, set up the account sets, network user rights set up, operator and authority settings, software operating environment settings, account levels and bit length settings, accounting accounts and their code establishment The initial balance of the most detailed account is entered, voucher types are set up, automatic transfer entries are defined, and accounting statement names, formats, and data source formulas are defined.

(2) There are differences in the setting and use of accounts. In manual accounting, due to the limitations of manual accounting, the account will be set up as a general ledger and ledger, most of the ledger is only set up to the third level of accounts, in addition, and then open the auxiliary accounts to meet the needs of management accounting; set up and use of subjects are generally only Chinese subjects. In computerized accounting, the computer can handle a variety of complex work, the number of levels of subjects and the length of the bit set by different software, some financial software will be the number of subjects of the level of the dining room can be set to more than 6 levels, to fully meet the needs of the accounting detailed accounting; set up on the setup of subjects in addition to the set of Chinese subjects, should be set up with the Chinese subjects one-to-one correspondence with the subject code, the use of subjects, the computer only requires the user to enter a subject code, rather than requiring the user to enter a subject code. enter a subject code, but not required to enter the Chinese subjects, but in the display of the print, generally will be Chinese subjects and their corresponding subjects to the dining room code at the same time show.

(3) There are differences in the account processing procedures. Manual accounting according to the enterprise's production scale, mode of operation and management form of different forms of accounting, using different forms of accounting, commonly used account handling procedures are book-entry voucher accounting form, the form of summary account summary table accounting, summary book-entry voucher accounting form, the form of diary accounting, etc., on the business data using a decentralized collection, decentralized processing, the operation of repeated registration methods, through multiple personnel, multiple links to carry out the internal The purpose is to simplify the accounting procedures in order to reduce fraud and errors. And in the computerized accounting, generally to be determined according to the setup of the document, commonly used is the journal document accounting form and voucher document accounting form, in a computerized accounting system, usually only one of the forms of accounting, data collection, unified processing, data **** enjoyment of the operating methods.

(4) differences in the format of the books of account. In manual accounting, the format of the book is divided into stapled, loose-leaf and card type three, and the cash journal, bank deposit journal and general ledger must be used stapled book. In the computer accounting system, due to the printer's conditions, it is unlikely to print out the stapled books, so according to the "Computerized Accounting Standards", all the pages can be printed according to the loose-leaf type and then bound; general ledger pages of the format of the traditional three-column debit and credit general ledger and account summary general ledger, the latter can be used instead of the former; the format of the ledger can be three-column, multi-column and the number of amount type and so on. The format of the ledger can be three-column, multi-column and quantity-amount type.

(5) there are differences in parallel registration. In manual accounting, the general ledger by an accountant according to the audit of the vouchers, or a summary table, or summary vouchers for logging, ledger by another accountant also according to the original documents or vouchers for parallel logging, end of the month to check whether the two are equal. Since two accountants may make mistakes when logging in, parallel logging can check for errors. However, in computerized accounting, the data in the general ledger and the journal are derived from the original vouchers or bookkeeping vouchers, and the computer transfers the data from the bookkeeping voucher database to the general ledger database and the journal database according to the program commands for logging into the general ledger and the journal database, and the computer's internal arithmetic is impossible to make data arithmetic errors, so that the amount of the general ledger is always equal to the amount of the journal in the computerized accounting. Therefore, the checking function of parallel entry has lost its original role in computerized accounting.

(6) The role of journals and ledgers are different. In manual accounting, usually only cash and bank deposits set up journal entries, the purpose is to record the occurrence of monetary funds in order to achieve with the monetary funds, money and month-end, money account two clear. Voucher information is scattered, not easy to query, the ledger is only for the convenience of querying the vouchers and set up, although any subject by subject re-registered in the ledger, time-consuming and error-prone. While in the computerized accounting, although any account can have a journal and ledger, but all the data on the journal and ledger are derived from the vouchers, due to the use of the computer as a highly efficient tool, in the accounts software for the vouchers provide a variety of query conditions, such as date, voucher number, subject code, engage to, unit name, bill number, entry, auditor, debit amount, credit amount, Income quantity, balance and so on, the query method can be divided into four kinds of query to determine the query, free query, combined query and fuzzy query, you can query all the business information of the enterprise, so it seems that the significance of the ledger in CAIS is no longer important, can be canceled, according to the Ministry of Finance documents, the ledger can be exported once a year, only for the purpose of archiving needs.

(7) Differences in bookkeeping rules. Manual accounting in the bookkeeping errors to be corrected by underlining the correction method or red correction method; account pages in the empty lines, empty pages to be used in red lines to cross the pin and so on. In computerized accounting, there can be no paper books, all the data are in the form of documents exist within the machine, the register is just an old term used, and the document is not necessarily by the journal, general ledger, ledger, respectively, some systems based on the voucher file is set up only, there is no machine journals, general ledger and ledger, a variety of financial information can be directly from the voucher document exported, crossed out! Correction method or red correction method does not exist, replaced by a negative correction method. In fact, as long as the vouchers are entered correctly, the machine processing is accurate, even if the voucher data due to errors or changes, resulting in the results of the machine account is wrong, but also can not be directly modified and can only be corrected through the voucher to correct.

(8) the preparation of accounting statements in the form of obvious differences. Accounting statements is an important matter in corporate accounting, in manual accounting, the preparation of the statement is the most complex one, the statement preparer should understand the structure of the statement, the statement of the source of each data channel, if the data from the accounts, should also be clear is the amount or balance, through what kind of arithmetic relationship; if the data from the statement or outside the statement of an item, should know the various arithmetic Relationship; at the same time should also clarify the relationship between the various statements and data correspondence, so that we can begin to prepare statements. In the computerized accounting, a variety of statements of the registration, structure description, format definition, data acquisition formula definition, statement of the audit formula definition, the statement of the print parameters are set up, then at the end of the month to prepare the statement, the operator only needs to be lightly pressed on the keyboard report subsystems to provide the report generating command key, the system that is, according to the data acquisition formula to obtain the data, in a short time of a few seconds, a long time more than a dozen minutes of the time! The system can quickly generate reports within a few seconds or even ten minutes, and can automatically check the internal relationship of the report data, in addition, it can also make different sets of accounts, or between the upper and lower levels of the company's report of the same name instantly merged.

(9) There is a fundamental difference in whether accounting can be developed into a management-oriented. In manual accounting, due to the complexity of manual accounting, so that accountants time-consuming and exhausting, poor to cope with manual bookkeeping, accounting, closing, reporting, so that corporate accounting stays in the accounting, accounting to the management of the development of a great constraint. And the implementation of computerized accounting, in manual accounting in the complex accounting work has been done by the computer efficiently and accurately, so that enterprise accounting to management-oriented development. At present, China has appeared market-oriented, Chinese model, value, systematic, computerized, based on the modern enterprise system, internationalization and universal management of the new management era of financial and business management software system UFERP. Computerized accounting can be developed into an accounting core information management system, which can be formed into an accounting analysis and prediction system, an accounting decision support system and an accounting expert system, so that the accounting functions to be transformed and developed.

(10) There are differences in personnel, organizational systems, internal control methods, computing tools and information storage media. Manual accounting, the personnel are accounting professionals; organizational system according to the needs of accounting services, divided into different professional groups, through the account consistent, account consistent and account consistent internal control to ensure that the data is correct; computing tools are mainly used in the abacus and calculator; information storage media to paper as a carrier, taking up a lot of space, the query is cumbersome. The computerized accounting, in addition to accounting professionals, there are computer software and hardware technicians and operators; organizational system according to the needs of the system can be divided into computer supervisors, software operations, auditing and bookkeeping, system maintenance, computer review and data analysis and other professional groups; internal control to expand to the personnel, computer equipment, data and procedures and other aspects of the requirements will be more stringent; computing tools The use of computers; information storage media using magnetic media materials (generally disk), taking up little space, easy to search and retrieve.

Three, the significance of manual accounting and accounting information systems

Through the above comparison can be seen, manual accounting and accounting information systems have many **** the same place, there are also many obvious differences. These differences make us in the establishment of computerized accounting process should pay attention to the following aspects of work:

3.1 Focus on the initial setup of the system

When evaluating the advantages and disadvantages of an accounting system can be based on the final results of the system processing, i.e., the book of accounts data and accounting statement data is accurate, whether or not the process control is effective in order to judge. When the financial software itself is normal and reliable program and control, the data output results of the correct or otherwise directly related to the initial setup of the system, for this reason, in the initial setup of the system, should be based on the needs of the enterprise's accounting, correctly set up the number of levels of accounting accounts and the length of the bit, the establishment of a standard accounting account code system; carefully sorted out and entered the most detailed accounts of the beginning of the balance and the cumulative amount of the current year;. Carefully set the operator's name, user code and password, according to the division of accounting work and the requirements of internal control, reasonably open each operator's rights; correctly set up the enterprise's voucher type, bookkeeping method, write-off method, foreign exchange rate bookkeeping method, automatic transfer entries, illegal counterpart accounts and various types of external equipment and other parameters.

3.2 Setting of account codes should strive to be accurate and complete

After the implementation of accounting information systems, the account code is the most important type of code in the accounting information system, at the core of the status of the system involves the processing of accounting entries are almost all based on the account code, the system's operation is based on the account code, for which the reasonable setting of the account and the code is essential. Due to the high speed and accuracy of the computer, we can divide the accounts into fine enough, especially according to the needs of the report data, the level and bit length of the accounts should be set to the right level, in order to obtain more detailed accounting information. However, it should avoid setting the number of levels and bit lengths of subject codes too much and too long, which is not conducive to memorization and use, but also a waste of storage space, and should be determined according to the whole system of subjects without increasing the number of levels of the whole system of subjects because of taking care of individual subjects, but if there are many more details of subjects at the same level, it is not prevented from solving the problem by increasing the number of levels appropriately. After the system is running, the subject of modification or deletion is a very difficult task, therefore, should be carefully considered in the initialization, the subject code set up complete, generally do not modify in the middle of the year.

3.3 To correctly modify the vouchers to bring errors

In the computerized accounting information feedback system, because the audited bookkeeping vouchers are the general ledger, ledgers, journals, a variety of auxiliary accounts and statement data source, if you find that there are errors in the books or statement data, you can judge that there must be errors in the bookkeeping vouchers. Modify the voucher error can be the following three cases: First, the voucher is not audited when found to be in error, the voucher can be directly modified by the preparer; Second, the voucher has been audited and found to be in error, it should be canceled by the auditor to mark the audit by the preparer of the modification, and then by the auditor of the audit; Third, the voucher is found to be in error after logging in the voucher can not be modified vouchers should be prepared by the preparer to prepare a voucher to eliminate the error in the vouchers, and then Preparation of a correct voucher, red vouchers and correct vouchers by the auditor after the audit, to be posted, you can achieve the purpose of correcting the wrong vouchers and book data.

3.4 Correct Initial Setup of Reporting System

The initial setup of the reporting subsystem is the most complicated work in the computerized accounting system. In the commercialization of the computerized accounting system, most of the current use of universal reporting program, that is, the system provides an interface, the user to define the name of the report, the type of table line, empty table format, data source formula, etc., so that when the report format or data source changes, only the original definition needs to be modified, without having to modify the system's internal procedures, thus adapting to a variety of different user requirements. Initialization of the setup, the setup staff is required to fully understand the principles of the preparation of reports and formulas and expressions of the setup rules, in particular, should be pushed to take each item of data formula, because of the many formulas in a symbol of the error will lead to the report of the data error. If you find that the statement data is wrong, you should first find out the final results of the statement led to the error of the wrong data items, and check whether the data counting formula is wrong, such as error, it will be corrected, such as error, it can be judged to be the books or vouchers of data is wrong, according to the formula of the data items of the error can be deduced from the books or vouchers of the error, compared to the above changes in the vouchers of the wrong way to give the corrections, and then to regenerate the statement.