【正文】
機(jī)構(gòu)的網(wǎng)絡(luò)組織。幾個設(shè)計特點能讓會計系統(tǒng)運(yùn)行地更有效。專門化用在相似的交易中以加速交易過程。Effective Accounting Information Systems Every anization needs an accounting system. Decision makers need information. The more important the decision, the greater the need for information. An accounting information system is the bination of personnel, records, and procedures that a business uses to provide financial data. It consists of two basic ponents: a general journal and a general ledger. Every accounting system has these ponents, but this simple system can efficiently handle lonely a few transactions per period. Businesses cope with heavy transaction loads in two ways: puterization and specialization. We puterize to do the accounting faster and more reliable. Specialization es within the similar transactions to speed the process. Computerized accounting systems have replaced manual systems in many anizations — even in small businesses such as your neighborhood pharmacy. In