电子帐和手工帐区别（The difference between an electronic account and a manual account）.docVIP

电子帐和手工帐区别（The difference between an electronic account and a manual account） Manual books and electronic books Setting up and registering books is an important means to obtain systematic accounting information. It is of great significance to continuously record and comprehensively reflect economic activities, strengthen economic accounting and improve management level. Today, with the rapid development of new information technology, many enterprises have already implemented computerized accounting. The accounting book under the computerized accounting is the electronic account book. Handmade books and electronic books are derived from the accounting vouchers and business data, is different from the manual manual books fill in the certificate, and the source of electronic books on manual entry in the computer certificate. The manual books can be divided into chronological books according to their purposes, such as cash day book and bank deposit journal; the ledger books are also called ledger accounts, such as the general ledger books and the reference books. According to its appearance, it can be divided into the book book, the loose leaf book and the card type book. Electronic book has no uniform format, and it has the characteristics of diversified format, dynamic format, real-time application and diversified output. So according to the provisions of the computerized accounting standards, according to the account page can all loose leaf printed; general ledger account page format with traditional three bar and borrowing ledger account summary ledger, the latter can replace the former; ledger format has three column type, multi column type and the quantity of value type etc.. Comparison of function between electronic book and manual book The basic mode of manual accounting is accounting voucher, account book and accounting statement. The preparation of accounting statements relies entirely on the information and basis provided by the books. The basic model of compu