会计电算化外文译文与中文翻译.pdfVIP

ManualAccountingVersusComputerizedAccounting

ProceedingsofInternationalConferenceonAccountingEducationReformand

DevelopmentConference—James

Asmanyprofessionalaccountantsandauditorsstate-accountingisa

languageofbusinesswhichisacceptedinalldevelopedanddevelopingcountries.

Everycompanyappliesaccountingbecauseitisgenerallyacceptedthatcompanies

havetorevealcertainfinancialandmanagementinformationtothegovernment

andpublicusersandofcoursebecauseaccountingisindispensabletoolin

businessdecision-makingprocess.Withthedevelopmentofinformation

technologiesthereweredevelopedmanycomputerproducts(software)thatmake

accountingaseasyasABCforthosewhousesthem.Fromthispointaccounting

canbedividedintotwobasiccategories:thosewhichapplymanualaccounting

andthosewhichprefercomputerizedaccountingsystems.Thispaperistargets

themainfeaturesofmanualandcomputerizedaccounting,theirbenefitsand

shortcomings,andtheircomparison.

Fromtheaccountingtheoryitisknownthataccountingcycleincludesthe

followingsteps:journalizingthetransactions,postingthemtoledgeraccounts,

preparingtrialbalance,makingadjustmententries,preparingadjustedto

end-of-periodtrialbalance,preparingfinancialstatementsandappropriate

disclosures,journalizingandpostingtheclosingentries,andpreparing

after-closingtrialbalanceatlast.Fromthefirstlookitisnotverydifficult

anditissoindeed,butwhentherearethousandsormillionsoftransactions

thesituationdramaticallychanges.Lotsoftransactionsthatmustbeprocessed

intheaccountingcyclemakethisprocessroutineandevenalittlemistakeor

inaccuracycancauseallthecyclefromt