Advantages and disadvantages of various accounting procedures.

1 Advantages of the accounting voucher bookkeeping procedure: the bookkeeping form is simple and clear, easy to understand, and clearly reflects the context of economic business. It is convenient to understand the economic business dynamics and check the accounts. The disadvantage is that the enterprise is large in scale, there are many economic business and accounting vouchers, and the workload of registering the general ledger is also large.

2. Advantages of the account processing program of the account summary table: it greatly reduces the workload of registering the general ledger and makes a balance. The disadvantage is that it can't reflect the ins and outs of economic business and it's inconvenient to audit accounts.

3. The advantages of the accounting processing program of summary accounting vouchers: it reduces the workload of the general ledger and facilitates the understanding of the ins and outs of economic business through the corresponding relationship between related subjects. The disadvantage is that it is not convenient for the division of accounting work. When there are many transfer vouchers, the workload of compiling summary transfer vouchers is heavy.

4. Advantages of multi-column journal accounting processing program: it simplifies the registration of general ledger. Disadvantages: enterprises with complex business and many accounting subjects have too many journal columns and huge account pages, which is not convenient for bookkeeping.

5. Advantages of the journal general ledger accounting processing program: it is conducive to the analysis and utilization of accounting data, and the accounting processing program is relatively simple. The disadvantage is that the general ledger page is too long, accounting is prone to errors, and it is not convenient for division of labor and reference.

6. Advantages of ordinary journal accounting processing program: it reduces a lot of work of preparing accounting vouchers, and is convenient for consulting data according to the time sequence of economic business. Disadvantages: inconvenient division of labor, easy mistakes in accounting records, and heavy workload in registering general ledger.