會計電算化外文翻譯---手工會計與電算化會計-會計審計-文庫吧資料
2025-01-27 07:20本頁面
【正文】 not only sales or acquisitions, but depreciation, premiums and wages calculation, dividends etc. So puters provide accurate calculations and smart reports but it takes much time, resources and effort too and it 39。 how to minimize the costs of facing financial risks etc. Monitoring implies quality control of pany39。 how can those risks influence pany39。s performance. Control environment means the way of anization39。Manual Accounting Versus Computerized Accounting Proceedings of International Conference on Accounting Education Reform and Development Conference — James As many professional accountants and auditors state accounting is a language of business which is accepted in all developed and developing countries. Every pany applies accounting because it is generally accepted that panies have to reveal certain financial and management information to the government and public users and of course because accounting is indispensable tool in business decisionmaking process. With the development of information technologies there were developed many puter products (software) that make accounting as easy as ABC for those who uses them. From this point accounting can be divided into two basic categories:those which apply manual accounting and those which prefer puterized accounting systems. This paper is targets the main features of manual and puterized accounting, their benefits and shortings, and their parison. From the accounting theory it is known that accounting cycle includes the following steps: journalizing the transactions, posting them to ledger accounts, preparing trial balance, making adjustment entries, preparing adjusted to endofperiod trial balance , preparing financial statements and appropriate disclosures, journalizing and posting the closing entries, and preparing afterclosing trial balance at last. From the first look it is not very difficult and it is so indeed, but when there are thousands or millions of transactions the situation dramatically changes. Lots of transactions that must be processed in the accounting cycle make th
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