Systèmes comptables: De Manuel pour informatisé
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Systèmes comptables: De Manuel pour informatisé

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  • Notes d'étude
  • Révisions du sujet
    Kangira J.
    UG
    Kangira J.

    Manual Accounting A manual accounting system requires the acting accountant or bookkeeper to post business transactions to the general journal, general ledger and worksheet by hand. This process can be completed by either using actual paper journal and ledger sheets or by creating these sheets in a computer program such as Excel. It is considered manual because each transaction is entered into the system individually Computerized Accounting Speed and Accuracy Computerized accounting programs are quicker as far as entering information is concerned. However, even with the built-in error detection of computer programs, sometimes it is easier to cross-check journals ledgers in a manual system since you can flip to the pages you need, and even spread the books out on a table if needed. End-of-Period Reports Computerized accounting packages will automatically pull all relevant ledger entries for the period reports. Manual accounting takes longer, but can help a bookkeeper better understand the posting and end-of-period process. This is one reason why accounting students cannot take a computerized accounting course until beginning and intermediate accounting classes are completed. Data Manipulation With a computerized accounting system, information for a particular period of time can be compiled quickly. With a manual system, it can take time to locate the information from each book and compile it into a report.

    Harrison D.
    NG
    Harrison D.

    manual and computerized accounting systems perform basically the same processes; the accounting principles and concepts are the same with differences lying in the mechanics of the process. Speed The main difference between manual and computerized systems is speed. Accounting software processes data and creates reports much faster than manual systems. Calculations are done automatically in software programs, minimizing errors and increasing efficiency. Once data is input, you can create reports literally by pressing a button in a computerized system. Cost Another difference between manual and computerized systems is cost. Manual accounting with paper and pencil is much cheaper than a computerized system, which requires a machine and software. Other expenses associated with accounting software include training and program maintenance. Expenses can add up fast with costs for printers, paper, ink and other supplies.

    Sarah G.
    US
    Sarah G.

    Manual bookkeeping is using logs ledgers or any paper books I used 3ring binders in the beginning then doing the data entry on a program like excell

    Rose R.
    PG
    Rose R.

    Accounting is an intrinsic part of any business, large or small--owners and other interested parties want to know whether they are making a profit or not. Many small businesses do their accounting manually and they are happy with this setup. Others may be considering using a computerized system, since accounting software is so affordable these days. Manual and computerized accounting systems perform basically the same processes; the accounting principles and concepts are the same with differences lying in the mechanics of the process.

    Zachary B.
    US
    Zachary B.

    What are accounting systems: From manual to computerized?

    Ibrahim J.
    GH
    Ibrahim J.

    accouting system is a set of records and the procedures and the equipment used to perform the accounting funtions

    Kabiru A.
    NG
    Kabiru A.

    The accouting system is a set of records and the procedures and the equipment used the manual books ,ledger books, jounals, voucher receıpt to perform the accounting funtions and Computerızed ıs system used the spreadsheet ın computer by colum and row to pertform Accountıng work also softwere for Accountıng recod.

    Tosin D.
    NG
    Tosin D.

    the process of converting from manual to computerized depends solely on the kind of software the account personnel wants to make use of.and when computing make use of the most recent balance on your trial balance.

    Tosin D.
    NG
    Tosin D.

    when converting from manual to computerized in a small business that does not have an accounting period yet what accounting period can that business make use.

    Ibrahim S.
    EG
    Ibrahim S.

    Manual bookkeeping is using logs ledgers or any paper books I used 3ring binders in the beginning then doing the data entry on a program like excell

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