What are the differences between computerized accounting and traditional manual accounting

2. Differences between computerized accounting and traditional manual accounting

2.1 There are differences in the initial setup of the system. Manual accounting initialization work includes the establishment of accounting entries, open the general ledger, logging balance, etc.; computerized accounting initialization setup work is more complex, mainly the installation of the accounting system, the setup of the account set, the setup of permissions, the establishment of accounting entries and their codes, the initial balance of the input, the definition of the automatic transfer of entries, the name of the accounting statement, format, data source formula definition, and so on.

2.2 Differences in the setting and use of accounts. In manual accounting, the accounts are divided into 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, some financial software will be set to the level of the number of accounts to more than 6 levels, in addition to setting up the Chinese accounts, but also set up with the corresponding account code, the use of the subject, the computer only requires the user to enter a certain account code, but does not require the input of the Chinese subjects, but in the display of the print, generally will be the Chinese subjects and the corresponding account code to be displayed at the same time.

2.3 Differences in Accounting Procedures. Manual accounting uses different forms of accounting, commonly used in the form of bookkeeping voucher accounting, account summary statement accounting form, summary bookkeeping voucher accounting form, journal entry accounting form, etc., the business data are collected in a decentralized manner, decentralized processing, repeated registration of the operating methods, through multiple personnel, multiple links for internal checks and mutual reconciliation, the purpose is to simplify the accounting procedures in order to reduce fraud and Errors. And in the computerized accounting commonly used in the form of journal document accounting and voucher document accounting form, in a computer accounting system, usually only one of the accounting form, the data for centralized collection, unified processing, data **** enjoy the operating methods.

2.4 differences in the format of the books of account. In manual accounting, the format of the books are divided into stapled, loose-leaf and card type three, cash journal, bank deposit journal and general ledger must be used stapled books. In the computer accounting system, due to the limitations of the printer conditions, it is unlikely to print out the stapled books, so according to the "Computerized Accounting Work Specification" stipulates that all the pages of the accounts can be printed according to the loose-leaf type and then bound into a book.

Vigorously promote the process of computerized accounting, can strengthen the enterprise internal financial management and funds monitoring, thereby improving the efficiency of capital use and reduce the risk of capital, and can also promote other management. In particular, the rapid updating of computer software technology and the popularization and development of network technology, more on the computerization of accounting in China to put forward newer and higher requirements. China's enterprises and accounting software vendors should be united to eliminate all the negative factors affecting the development of computerized accounting, to promote China's computerized accounting to a deeper level of development.