What's the difference between computer bookkeeping and manual bookkeeping?

The differences between computer accounting and manual accounting are as follows:

First, the operating tools are different.

The traditional manual bookkeeping calculation tool is abacus or electronic calculator, and the calculation process is repetitive. Because the calculation results can't be stored, people record while calculating, which has a heavy workload and slow speed. The calculation tool of computerized accounting is an electronic computer, and the data processing is completed by the computer, which can automatically and timely store the calculation results, and you can get the desired information as long as you input the original data.

Second, the information carriers are different.

All the information of traditional manual bookkeeping is based on paper, which takes up a lot of space and is difficult to save and find. In addition to the necessary accounting vouchers, accounting computerization also has available disks and tapes as information carriers, which takes up a small space and is easy to save and find.

Third, the account book rules are different.

Traditional manual accounting stipulates that journals and general ledgers should use such books, and subsidiary ledgers should use loose-leaf books. Errors in accounting records should be corrected by crossing lines and scarlet letters, and blank lines and blank pages in account pages should be crossed out by red lines.

Computerized accounting does not use the error correction procedures of traditional manual accounting. Usually, the data is registered and cannot be changed (of course, it can also be supplemented by technical control). Even if there is an error, only the correct input can be used to change the voucher, so as to leave traces of the change. Blank lines in the account page need to be printed, and blank lines can be handled manually.