会计电算化外文翻译文献.docxVIP

会计电算化外文翻译文献 （文档含英文原文和中文翻译） Manual Accounting Versus Computerized Accourrting As many professional accountants and auditors state - accounting is a 1anguage of business which is accepted in al 1 developed and developing countries? Every company applies accounting because it is generally accepted that companies have to reveal certain financial and management information to the government and public users and of course because accounting is indispensable tool in business decision-making process? With the development of information technologies there were developed many computer products (software) that make accounting as easy as ABC for those who uses them? Ftoiti this point accounting can be divided into two basic categories:those which apply manual accounting and those which prefer computerized accounting systems? This paper is targets the main features of manual and computerized accounting, their benefits and shortcomings, and their comparison. From the accounting theory it is known that accounting cycle ineludes the following steps: journali zing the transactions, posting them to ledger accounts, preparing trial balance, making adjustment entries, preparing adjusted to end-of-period trial balance , preparing financial statements and appropriate disclosures, journalizing and posting the closing entries, and preparing after-closing trial balance at last? From the first look it is not very clifficult 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 acco un ting cycle make this process routine and even a 1 i ttl e mi stake or inaccuracy can cause all the cycle from the very beginning in order to find and correct the mistake? So as to shed some light on the matter lets examine accounting cycle more thorough1y. Every transaction (event that change the financial resources or obligations of the company) must be recognized, classified and documented; in additi