The difference between traditional accounting and computerized accounting

1, the nature of different: in traditional accounting, for the enterprise's scale of production, mode of operation and management of the formation of the characteristics of the way, must be used to adapt to the different forms of organization of the books, bookkeeping procedures and bookkeeping methods. And in computerized accounting, due to the high precision and speed of data processing, a unified form of accounting can be used.

2, the characteristics of different: relative to traditional accounting, computerized accounting provides information with fast, high quality, targeted characteristics.

3, the probability of different: and because of the small probability of error in computerized data processing, there is no need to be like traditional accounting, in the process of data processing, a variety of checks, such as account checking, checking the accounts, account certificates, checking the accounts table. Accountants should have had this experience, to the end of the month when the reconciliation, in order to a few cents, the difference and must go through all the vouchers, books.

Expanded Information:

. p>Note:

Because you will not be able to enter and modify vouchers for a particular month after closing the books for that month, the closing of the books should be managed by a person responsible for preventing misuse by other people when using the accounting software.

The closing of accounts must be carried out on a monthly basis, and the closing of accounts for the current month is not allowed without the closing of accounts for the previous month. If the closure is successful, it should be done to mark the end of the month, after which you can no longer enter the month's vouchers and account for the month; if the closure is unsuccessful, it will be restored to the state before the closure, and at the same time give a prompt message to the user to make the appropriate adjustments.

Baidu Encyclopedia - Traditional Accounting

Baidu Encyclopedia - Computerized Accounting