What is the impact of computerized accounting on accounting work

What is the impact of computerized accounting on accounting

The importance of accounting for an enterprise is self-evident, mainly reflected in the ability to provide financial information for the enterprise, to provide forecasts and guidance for the operation of the enterprise. With the progress and development of science and technology, some enterprises to implement computerized management of accounting work, which makes the financial personnel from the heavy work to free, improve the efficiency of accounting work. In this regard, the author will start from the basic characteristics of computerized accounting, research on the impact of computerized accounting on accounting work.

First, the meaning and characteristics of computerized accounting

Computerized accounting is a perfect combination of computer technology and traditional industries, the so-called computerized accounting means that the electronic computer as a carrier, the use of accounting software instead of manual completion of the accounting work. Computer through information technology means can be efficient and accurate processing of information, compared to manual, has incomparable advantages, is the inevitable trend of the development of accounting. Accounting computerization compared with the traditional manual, mainly has the following characteristics: first of all, accounting computerization of information processing speed, high accuracy. Since the beginning of the computer technology, its advantages have been highlighted, the computer can automatically calculate through the system software and can be carried out in a short period of time with a very high rate of accuracy. Although the human brain is also very developed, but due to the influence of various factors, its working speed compared with the computer is relatively slow, and will inevitably be wrong, the computer can avoid these problems. As long as the raw data into the computer, and then need to calculate the content of the input, the computer can work on its own, the corresponding information, bookkeeping, summarize and form a report. Even if the accounting data is very complex, as long as it is entered correctly, the work can still be accomplished in a very short period of time. This advantage is not available in manual processing. Secondly, accounting computerization has automaticity. Computerized accounting requires the first design of a set of scientific software, the software is installed into the computer, the computer will be able to automatically run the program according to the instructions and the corresponding data information. In the past, the need for professional accounting staff to understand the basic calculations, and then the data are subject to calculation, and then produce reports. In contrast, the computer can automatically complete all these links, without the need for complex calculations. Thirdly, computerized accounting is procedural. In essence, computerized accounting is the automatic operation of accounting software, by the binary "0" and "1" composition, all of its internal control by these binary digits composed of commands to be carried out automatically, without the human brain step by step to calculate, just a complete set of procedures can be completed. As long as a complete set of procedures can be completed. Therefore, the computerization of accounting in the accounting work is very advantageous.

Second, the impact of computerized accounting on accounting

Computerized accounting has the advantages of traditional accounting does not have, if it can be applied in the enterprise, will naturally have a great impact on accounting, specifically, computerized accounting has the following main impact on accounting:

(a) to improve the efficiency of the accounting work

According to the traditional mode of accounting, each person has the right to use the computerized accounting system. traditional mode of accounting work methods, every month accounting workers are faced with a huge workload. These data must be very careful in processing works, otherwise as long as there is any one part of the calculation error, all the work will lose its meaning, and the brain's calculation speed is very limited, the work done every day is limited. To housing fund management center accounting, every month to calculate the income of the housing fund employees, withdrawals, housing fund entrusted loan issuance, recovery and unit funding accounting and many other work, the calculation is very large, even if the full force of the work, but also need a long time. If the implementation of computerized accounting is a completely different situation, accounting workers as long as the data entered into the software, and then in accordance with the relevant formulas computer will automatically process and produce the corresponding accounting statements. Its speed is far beyond human comparison. In the current situation of social development, the scale of enterprises continue to grow, the workload faced by the accountant is also very much, the artificial way has been difficult to meet the needs of enterprises, and accounting computerization is effective to meet the needs of this demand, which means that the computerization of accounting will play an important role in the future of business accounting.

(ii) Reduce the intensity of the work of accounting staff at the same time

The accounting staff put forward higher requirements In short, the computerization of accounting is the work of the accounting staff to the computer to complete the work of the computer has a fixed mode of work, in accordance with the requirements of the program to be able to complete the work of the accounting staff to do is to ensure that the accuracy of the relevant data entry, and the rest of the work to the computer can be. All the accounting staff need to do is to ensure the accuracy of the relevant data entry and leave the rest of the work to the computer. According to the traditional way of working, the accounting staff need to carry out complicated calculation works, and consume a lot of physical and mental strength to arrive at the final result. Housing Provident Fund Management Center staff every month to repeat the corresponding work, a variety of data processing, calculation of employees need to pay the amount of housing provident fund, calculating the expenditure of funds, accounting for provident fund withdrawals, etc., which is very complex work, once the adoption of computerized accounting, accounting staff, will be greatly emancipated, a part of their own work can be handed over to the computer to complete, greatly reducing their own work intensity. Reduce their own work intensity. From another point of view, the application of computerized accounting not only requires accountants to have excellent accounting expertise, but also master the corresponding computer knowledge and management knowledge, only then can the scientific and accurate application of computerized accounting. In addition, when entering data must be accurate, otherwise the final report is difficult to provide information support for the enterprise, therefore, the implementation of computerized accounting, accounting personnel themselves put forward higher requirements, the need to master the knowledge to ensure that the accurate application of the computer for accounting work.

(C) Promote the optimization of accounting work

Accounting work is through a series of data to convey the corresponding information, the enterprise usually work in the application of funds into data, and then through the report will be the information presented in the form of data for the future direction of the enterprise to provide predictions and information to assist in realizing the healthy development of the enterprise. If according to the manual accounting way of work, the main work of the accounting department is bookkeeping, statistics and other simple work, other complex analysis work will be difficult to complete. Through the computerized accounting, some simple work to the computer to complete, accounting staff can be exempted from these cumbersome and low-tech work, with more time and energy to analyze the accounting information calculated by the computer and produce the corresponding accounting statements, making the accounting information more scientific and complete, to provide more accurate information for the enterprise, give full play to the role of accounting staff, and create more added value for the enterprise. The company's main goal is to provide more accurate information to enterprises, give full play to the role of accountants, and create more value for enterprises.

(D) promote the reconstruction of the accounting department

The main work of the computerization of accounting is to replace the manual accurate analysis of information technology, which also brings about a change in corporate accounting, optimization on the basis of the original accounting work, all-round, deep-level provision of a wide range of accounting information, to achieve the intelligence and modernization of accounting work. Under such circumstances, the enterprise accounting department will naturally be adjusted accordingly. The positions of the original accounting department and the main content of the work has also undergone a revolutionary change. Take the housing fund management center as an example, the original accounting work carried out by manpower to the computer, accordingly, those positions responsible for accounting under the original model will naturally be empty, no longer need manpower to carry out accounting, this position has also become dispensable. In addition, due to the accounting staff from the original simple accounting liberated, we have to carry out more complex data analysis, which puts forward higher requirements for employees, can be expected, after the implementation of computerized accounting, responsible for the number of staff will increase the number of data analysis positions. The impact of computerized accounting on the accounting department is multi-faceted, and will even lead to the re-layout of the accounting organization.

Third, the summary

According to the analysis of the previous article can be seen, computerized accounting will have multiple positive impact on the accounting work of enterprises, with the continuous application of computer technology, computerized accounting will gradually replace the manual, becoming the inevitable direction of the development of accounting work. For enterprises, should follow the trend of change, in the enterprise to promote computerized accounting, but in the implementation of computerized accounting in the process should also pay attention to the following points: First, the current promotion of computerized accounting is not enough, especially in some small enterprises, still using the traditional manual accounting, which makes it difficult to give full play to the function of computerized accounting, in this regard, the relevant enterprises should be Correct understanding of computerized accounting, within the limited conditions, the application of computerized accounting to save labor, but also to introduce the appropriate personnel to operate the computer, to ensure that the functions of accounting software to make full use of the completion of accounting management and information analysis functions. Secondly, enterprises should complete the change of the accounting department as soon as possible, cultivate excellent professionals, improve work efficiency with the support of talents, reconstruct the accounting department and ensure the scientific nature of the talent structure. Only in this way, the positive effects of computerized accounting on accounting can be fully realized, and the direction of development of enterprises will be more correct.

What is the impact of the realization of computerized accounting on accounting

The impact of computerized accounting on accounting methods is reflected in the following aspects:

(a) the impact of accounting

manual way, the form of accounting is the content of the vouchers will be registered according to the accounting section of the diary, journal and general ledger. Therefore, different forms of accounting are generated around how to reduce the number of entries, respectively, the form of accounting vouchers, multi-column journal accounting form, the form of summary statement of accounts, summary voucher accounting form and journal general ledger accounting form, etc. Each of them focuses on reflecting the accounting system, on the one hand, and on the other hand, they reflect the accounting system, on the other hand, they reflect the accounting system. In this way, on the one hand, each of them focuses on reflecting the accounting information, and on the other hand, they play the role of the general ledger's control over the detailed ledgers, so that possible bookkeeping errors can be found and corrected in a timely manner through the checking of each account. However, these forms of accounting can only reduce or simplify the work of transcription to a certain extent, but can not be completely avoided.

(B) the impact on the books

The books of account refers to the accounting vouchers according to the sequential, categorized records of economic operations of the books, according to the nature and purpose of the sequential books, ledger books and checking books. In manual accounting, books are data storage. After a new voucher is generated, the data is transcribed and registered into the corresponding journal or ledger according to the accounting item, amount and direction. Computerization has changed this process: firstly, the concept of books of accounts has changed, the accounting books after computerization are only the intermediate results of categorizing and counting according to the vouchers according to the accounting accounts, and there are no books of accounts in the manual sense within the computerized system: secondly, the necessity of dividing the books of accounts into journals, general ledgers and ledger entries does not exist anymore. After computerization, as long as the selection of an accounting account, the software system can be involved in the section of all business all screened out to form the so-called books, as long as the results of screening by date sorting or indexing, all accounts can be output in the form of journal entries.

(C) the impact on the rules of bookkeeping

Under the premise of manual accounting, journal entries, general ledger to use the stapled books, ledger to use the loose-leaf accounts, through the establishment of different books of accounts to check each other, mutual verification; vouchers, books of records can not be empty lines, page breaks, the errors should be corrected by the correction of the method of underlining and red-letter elimination method; the formation of computerized accounting account pages are printouts, can be bound into loose-leaf type, do not want to be a part of the computerized accounting, but also can not be used as a means of printing. Bound into loose-leaf type, can not be stapled, printouts are generally journals, general ledger and statements; detailed accounts recorded in a variety of accounting information can be completed by the computer query function, display or print out when needed; as long as the input vouchers are correct, the software system can quickly complete a variety of manual conditions under the account processing functions,

(d) the impact on the content of the audit

The same after computerization, the same as in the case of the computerized accounting system, the software system can quickly complete a variety of manual conditions under the account processing functions. p> After the computerization, the same need for audit supervision, the difference is that the audit content and methods have changed. In the computerized accounting information system, accounting transactions by the computer in accordance with the program, while the content of the internal financial reports, reporting principles and statement format is based on the needs of the management to decide, and is not fixed. The integration of financial accounting with management accounting will change the current reporting system and presentation as stipulated in the accounting standards. It is necessary to establish a financial reporting system that combines regular and real-time reporting, and computerized accounting provides the technical support for this.

The Impact of Computerized Accounting on Accounting Essay

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Well,. Impact of Computerized Accounting on Accounting Thesis I can analyze!

Impact of Computerized Accounting Systems on Traditional Accounting

Think abacus and computer!

Briefly describe the impact of computerized accounting on traditional accounting work

In the good Xi You learned that the traditional computerization, that is, using the abacus, or using a hand calculator to calculate, if you use computerized to calculate, as long as, ask to enter the number, he will directly calculate some answers. Well, the impact on this is certainly big, not so cumbersome and simple, the work program is the same, but it may be easier to calculate the method.

Translation The impact of Electronic Aounting on the traditional Manual Aounting

Despise the machine translation

The impact of Electronic Aounting on the traditional Manual Aounting

The impact of Electronic Aounting on the traditional Manual Aounting

Reference

Comparison of Accounting Processes Beeen Electronic Aounting and Manual Aounting

Li Yan Zhao Jin Li Hongqing

This paper presents a comparison of accounting methods in This paper compares computerized accounting and manual accounting in terms of accounting methods, aiming to let the computerized accounting workers understand the application principles of general accounting software theoretically, so that they can know computerized accounting faster and better, and further promote the development of computerized accounting work.

Journal of Shijiazhuang University of Economics Journal of Shijiazhuang University of Economics 2001, Issue 03

What is the role of the realization of computerized accounting on accounting

The efficiency of the work is greatly improved, book-keeping statements and customized analysis of the automation of the table in a few seconds to calculate out, freeing up the backwardness of the manual

The impact of computerized accounting on auditing

I. The impact of computerized accounting on auditing

(a) the impact of computerized accounting on auditing standards and audit basis.

The auditing profession in various countries has established a series of auditing standards and criteria in previous audits, such as auditor standards, field operation standards, audit report standards, code of ethics and so on. Due to the new characteristics of computerized accounting, the need for new features for the development of new work standards, these new work standards, but also constitutes a computerized accounting information systems under the conditions of the new audit basis. In the face of the rapid development of computerized accounting system, should speed up the development of relevant targeted audit standards and guidelines, the establishment of a series of audit standards and guidelines appropriate to the new situation, including system design, development, operation and other standards, as well as the appropriate internal control system, in order to standardize the computerized accounting audit, to safeguard the independence, objectivity and impartiality of the audit.

(ii) The impact of computerized accounting on audit risk.

Under the environment of computerized accounting, the traditional duties of accounting positions are broken, the internal control system has changed, and security is no longer fully controlled within the enterprise. The development of database-based real-time auditing has increasingly complicated the inherent risk, control risk, and inspection risk contained in the audit risk. Due to the computerization of accounting data processing, under the control of computer-aided systems, the inherent risk is basically controlled, but due to the openness of the network accounting model and the *** enjoyment of accounting information resources, the possibility of accounting information being illegally modified and stolen increased, accounting information is illegally copied and tampered with by other people, accounting data in the process of transmission by competitors to intercept and maliciously modify, etc. makes accounting data security, integrity control is difficult to ensure; at the same time, computer viruses and network hackers are also jeopardizing the security of accounting information. Therefore, the control risk is more difficult to determine. Under the condition of computerized accounting. Accounting information is stored on magnetic media, modify it without leaving traces, so fraud is more difficult to find, thus increasing the risk of inspection by auditors.

(C) the impact of computerized accounting on internal control.

Modern auditing is based on the evaluation of the degree of internal control sampling audit, that is, the auditor of the audited unit of internal control review and evaluation as the basis for the development of the audit program and to determine the scope of sampling. In the computerized accounting system, the processing and storage of accounting information is highly centralized in the computer, so that some of the responsibilities in the manual accounting system are separated, and the power of control is reduced. Such as in the manual way, the internal control of the accounts in line with the certificates, accounts in line with the accounts, accounts in line with a series of checking control measures, basically by the manual processing is completed. But after the implementation of computerization, vouchers that is the account, the account that is the voucher, the difference between the two is just a change in the arrangement of data, that is, there is no account discrepancy. These controls within the accounting system, especially the procedural controls, is the implementation of computerized accounting audit work after the implementation of new topics. The American Institute of Certified Public Accountants (A ICPA) that: If the client uses electronic data processing in its accounting system, whether simple or complex, the auditor should fully understand the entire system, and can identify and evaluate the characteristics of the system's basic accounting controls. Therefore, as an auditor, it is important to have a comprehensive understanding of the characteristics and risks of the computerized system, and to know the control objectives of the computerized accounting system, the internal controls that should be in place, and the methods of reviewing them. Programmed control refers to the preparation of applications by the computer in the implementation of the control, its review is actually the system application control function of the review, generally to use the computer for review. Weaknesses in the internal control of computerized accounting information systems, auditors should be aware of, and found that the problem should be timely to the unit under review.

(D) the impact of computerized accounting on the audit trail.

In the traditional manual accounting system, the audit trail is very clear, from the original vouchers to bookkeeping vouchers, from over the accounts to the preparation of financial statements, the entire financial processing by different division of labor to *** with the completion of each step of the way, there are written records and the operator's signature, these written information for the audit to provide a clear trail, the auditor in the audit of the accounting statements will be able to According to the need for these audit trails to check or reverse check, detailed check or spot check. In the computerized accounting system, the traditional books of accounts are no longer available, replaced by magnetic media, the accounting information stored on these magnetic media can not be directly recognized by the naked eye, and the modifications do not leave traces. At the same time, due to the automation of the data processing process, business data into the computer system, all accounting processing are automatically generated by the computer in accordance with the program instructions, the traditional audit trail is interrupted here, disappeared. Traditional methods of checking accounts. For computerized accounting individual is no longer fully applicable. For this reason, in the design and development of computerized accounting systems must pay attention to the need to leave sufficient audit trail, so that auditors can successfully complete the audit task. For example, it is important to leave a detailed record of each economic operation, not just the updated current balance. Temporary documents, on the other hand, should be copied so that they can be traced.

(v) The impact of computerized accounting on auditing techniques.

Under the conditions of manual accounting processing, the audit can be carried out according to the specific circumstances of the smooth check, reverse check or spot check. Review is generally used to review, check, analyze, compare, investigate and confirm. All reviews are done manually. Under the conditions of computerized accounting, the characteristics of accounting determine the changes in auditing techniques. Audit of computerized accounting information system, if still using the conventional manual system of that set of audit techniques, it is impossible to achieve the purpose of the audit. As the content of the audit to expand to the computerized system procedures, system design and development, data files, etc., forcing auditors to use a variety of traditional auditing techniques at the same time, the use of computer-assisted auditing techniques, with increasingly advanced computer auditing software to deal with stand-alone, network, multi-user, and other various work platforms under the accounting software.

(F) the impact of computerized accounting on the content of the audit.

Under manual conditions, the audit content is mainly a review of people, the method used is mainly to check and check the paper information. Responsibility is easy to determine, and the results are more intuitive. Under the conditions of computerized audit, the auditor should check the authenticity and correctness of the financial and accounting statements and bookkeeping records on the basis of the focus on the information system used by the audited unit to determine whether it is legal, compliant and the first output of the information is true and correct, as well as when the operating environment changes, or after the system maintenance, the authenticity of the output of the information, the correctness of the information.

Second, the computerization of accounting on the audit of the impact of countermeasures

(a) to strengthen the audit of the reliability of the computerized accounting system, mainly in the following areas:

1. Review the data flow chart of the description of the economic business process is correct;

2. Review whether the system design is scientific

3. Check whether the system has carried out the necessary testing of the input data, and whether the output of the system meets the requirements of the goal;

4. Examine the processing process and the program's description of the processing process is accurate or not.

(ii) Actively train auditors with a complex knowledge structure.

1. Strengthen the majority of auditors computer knowledge and application of training, and gradually expand and update the existing computer knowledge, improve the level of operation to achieve the ability to operate the database and other computerized accounting processing systems to obtain audit evidence.

2. Reasonable allocation of audit team personnel, give full consideration to the audit experts and computer experts to work closely with a reasonable division of labor, mutual communication.

3. In the teaching of finance and economics in universities and colleges pay attention to the formal knowledge of computer education, in addition to the opening of the basic computer, programming, computerized accounting and other courses, but also to open the computer-aided no accounting and other related courses, so that colleges and universities to become the cradle of the computer audit of the reserve personnel.

(C) accelerate the development of audit software.

Audit software is an indispensable technical tool for auditing in the computerized accounting environment, there is no good computer auditing software is very difficult to carry out the actual automated audit work. Audit software should have the function of the legitimacy of the accounting program itself, the correctness of the review function; with the consistency of the machine accounting data files, the correctness of the check function; with the verification of the credibility of the accounting report and the reliability of the internal control measures of the accounting software function; with the review of the audit report, the audit instrument automatically compiled and organized function, and so on. Through these functions, and then solve the actual problem of lagging audit computerization, audit technology and accounting computerization synchronization.

(D) strengthen the audit of the internal control system, the audited unit to apply the qualification of the accounting software review Currently, the international audit is a system-based audit, that is, the review and evaluation of the internal control system of the accounting system as a basis for the development of the audit program and to determine the scope of the sampling. Conducting an audit of the internal control system is a means of reducing audit risk and preventing violations of the law and fraud from the source, as well as an effective way to help the audited unit to establish a sound and scientific internal control system.

(E) the use of new audit methods, grasp the audit trail.

In order to ensure the authenticity and correctness of accounting information, to prevent fraudulent accounts, illegal tampering with the program and other fraud, but also the use of new auditing methods, the use of computers to test and examine the processing of accounting accounts. According to the units to carry out the work of computerized accounting at different stages of the selection of different methods, specifically the following methods:

1. Computer network audit. Networking audit method is the use of computer network transmission for audit, for the audit department to use the computer through the audit line to detect the whole process of computerized financial processing of the financial sector, at any time to check the handling of the correctness of the books, legality. It is characterized by having no time constraints, high efficiency, and to ensure the quality of the audit.

2. Reprocessing method. In order to review the results of computer data processing is correct, the use of the original program and data in the auditor's participation and supervision, reprocessing once again to see if it is consistent with the original results.

Third, for different accounting standards issued by the audit report

(a) the implementation of the new standards for the implementation of the audit report issued by the enterprise, "management's responsibility for the financial statements," and "Audit Opinions There should be "the preparation of financial statements in accordance with the provisions of enterprise accounting standards, is the responsibility of the management of xx (unit name)" and "XX (unit name) financial statements have been prepared in accordance with the provisions of enterprise accounting standards? ".

(ii) In the audit report issued to the unit implementing the "Enterprise Accounting System", the above words "in accordance with? ", "has been prepared in accordance with? " should be replaced by "prepared in accordance with the provisions of the accounting standards for enterprises issued before 2003 and the Enterprise Accounting System" and "have been prepared in accordance with the provisions of the accounting standards for enterprises issued before 2003 and the Enterprise Accounting System? ".

(c) Audit report towel issued to enterprises implementing other accounting systems, the above "in accordance with? ", "has been prepared in accordance with? " shall be replaced by: "prepared the accounting statements in accordance with the applicable enterprise accounting standards and the provisions of the Accounting System for Small Enterprises (or the XX industry accounting system, the same hereinafter)" and "has been prepared in accordance with the applicable enterprise accounting standards and the provisions of the Accounting System for Small Enterprises" respectively. ? ". For audit reports with an adverse opinion, the statement of opinion should be changed accordingly.

Fourth, the use of computerized accounting audit should be taken after the countermeasures

(a) actively cultivate audit personnel with a complex knowledge structure.

As the computerized accounting system is much more complex than the manual system, making the content and scope of the audit more in-depth and extensive. Auditors should have a wealth of financial accounting, auditing and other aspects of knowledge and skills, but also to master certain computer knowledge and application technology. Therefore, it is necessary to establish a computer audit professional team, the specific approach can start from the following two aspects:

1. Planned, systematic computer knowledge of existing auditors, computerized accounting systems and computer audit techniques and other knowledge training, so that they master the characteristics of computer information systems, audit software application and maintenance, so as to be able to handle the new audit work.

2. Should actively cultivate a composite knowledge structure of the audit system developers, so that computer technicians to learn accounting and auditing knowledge, so that they also join the audit team to become a computerized audit professionals. At the same time to learn the basics of accounting and auditing, master the basic principles of auditing.

(B) to the auditors to the tools and software of the strong support, and actively carry out computer-assisted auditing in the means of computer auditing there are two practices: one is by professionals or software companies to develop computer auditing software, the task of the auditor will be trained to operate the software; the second is by the auditor according to the requirements of the audit, with the help of the software tools to complete the audit work. At the same time, auditors should actively carry out computer-assisted auditing, because the scale of computerized accounting system will become increasingly large, the audit task, the content has become more complex, manual difficult to achieve effective auditing, the use of computers is a necessary way to solve this problem.

The impact of computerized accounting on accounting functions

The impact of computerized accounting on accounting functions is not

Computerized accounting is just computerized accounting, improve efficiency

The analysis of the promotion of computerized accounting on accounting as a topic

You go to Wipro or Wanfang to look for, there should be