会计电算化外文翻译---手工会计与电算化会计

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1、ManualAccountingVersusComputerizedAccountingProceedingsofInternationalConferenceonAccountingEducationReformandDevelopmentConference—JamesAsmanyprofessionalaccountantsandauditorsstate-accountingisalanguageofbusinesswhichisacceptedinalldevelopedanddevelopingcountries.Ev

2、erycompanyappliesaccountingbecauseitisgenerallyacceptedthatcompanieshavetorevealcertainfinancialandmanagementinformationtothegovernmentandpublicusersandofcoursebecauseaccountingisindispensabletoolinbusinessdecision-makingprocess.Withthedevelopmentofinformationtechnolo

3、giesthereweredevelopedmanycomputerproducts(software)thatmakeaccountingaseasyasABCforthosewhousesthem.Fromthispointaccountingcanbedividedintotwobasiccategories:thosewhichapplymanualaccountingandthosewhichprefercomputerizedaccountingsystems.Thispaperistargetsthemainfeat

4、uresofmanualandcomputerizedaccounting,theirbenefitsandshortcomings,andtheircomparison.Fromtheaccountingtheoryitisknownthataccountingcycleincludesthefollowingsteps:journalizingthetransactions,postingthemtoledgeraccounts,preparingtrialbalance,makingadjustmententries,pre

5、paringadjustedtoend-of-periodtrialbalance,preparingfinancialstatementsandappropriatedisclosures,journalizingandpostingtheclosingentries,andpreparingafter-closingtrialbalanceatlast.Fromthefirstlookitisnotverydifficultanditissoindeed,butwhentherearethousandsormillionsof

6、transactionsthesituationdramaticallychanges.Lotsoftransactionsthatmustbeprocessedintheaccountingcyclemakethisprocessroutineandevenalittlemistakeorinaccuracycancauseallthecyclefromtheverybeginninginordertofindandcorrectthemistake.Soastoshedsomelightonthematterletsexami

7、neaccountingcyclemorethoroughly.Everytransaction(eventthatchangethefinancialresourcesorobligationsofthecompany)mustberecognized,classifiedanddocumented;inadditiontheremustbecorrespondingaccountsidentifiedandchanged.Thetransactionsarerecordedinappropriatejournals(gener

8、aljournal,salesjournaletc)withtransactiondata,affectedaccounts?titles,debitandcreditofeachaffectedaccountandexplanationspeci