会计电算化外文翻译文献.docx

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? F TOITI 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 addition there must be corresponding accounts identified and changed. The transactions are recorded in appropriate journals (general journal, sales journal etc) with transaction data, affected accounts? titles, debit and credit of each affected account and explanation specified in the journal record? The above procedure is used for each transaction. All the journal records must be posted to the ledger on a periodic basis (daily or weekly), which is a group of accounts put together and classified (assets, liabilities, revenue, expenses and equity) ? in other words general ledger summarizes all the transactions within a period of time. In addition there is a subsidiary ledger can be used, which is a more detailed source, where individual items comprised (inventory, accounts payable and accounts receivable)?General ledger contains controlling accounts which summarize the content of subsidiary ledger. At the end of accounting period with the help of general ledger there is a trial balanee calculated to make sure that debit and credit are in balance (if they are not equal it means that there is an error somewhere). Then there must be appropriate adjustments made like depreciation and income tax expenses, adjusted records posted to the ledger and adjusted

trial balance calculated?After this there are financial statements should be prepared, which include balance sheet, income statement, statement of retained earnings and statement of cash flows? Then journal entries of temporary accounts are closed to permanent accounts and posted to the ledger, and at last after-closing trial balanee can prepared?In order to stay on top companies have to analyze the performance of all organizational cells (starting from unskilled workers and operating personnel, and finishing with top managers and other key personnel) and discover all the deviations from the plan, their causes, and finally companies? management has to take corresponding measures to avoid such deviations in the future? These procedures are called internal controls and inelude the following five elements: control environment, risk assessment, monitoring, information and commimication, which are assessed separately and put together a single rate of organization's performance?Control environment means the way of organization，s internal control? which manager controls the employees, how and whom does that manager reports next about the plan performance etc?Risk assessment implies measures to determine all the potential risks in advance, their causes, probabilities and counter-measures to avoid and manage them; how can those risks influenee company's performance and financial state; how to minimize the costs of facing financial risks etc?Monitoring implies quality control of company，s operations and personne1. Information and communication element means the control over communication f1ow and the quality of information flow within the organization in order to minimize the time of communication and information losses. Internal control procedures allow to keep companies? assets from dissipation and control productivity and usefulness of all departments.

Let's return to the main issue of the paper?Manual accounting implies that employees perform the whole accounting cycle manually on a periodic basis: they calculate trial balances, journalize transactions,

prepare financial statement reports and other routines?Of course it takes much time, resources and effort in large organizations. Computerized accounting implies that the only thing that employees do is recording transactions into the computer which processes the other steps of accounting cycle automatically or by a request?But this is a very simplified view on the computerized accounting because trans&ction is a complex category which includes not only sales or acquisitions, but depreciation, premiums and wages calculation, dividends etc. So computers provide accurate calculations and smart reports but it takes much time, resources and effort too and it ' s difficult to assess which accounting type is more fast and economic? If manual accounting requires qualified accountants to keep a record of business transactions, computerized requires accountants which can use specific software and thus they cost more? Computer software calculates faster but it does not know what you need until you can clearly explain what exactly you need. In addition good computerized accounting system can cost thousands and even millions dollars, depending on the complexity and the size of organization. Computerized accounting provides better internal control report system for any given period of time (computer can control thousands indicators simultaneously and create notifications to the appropriate departments or workers if some indicators do not correspond to the normal state), while manual control takes more time?

Among the advantages of manual accounting there are: comparatively cheap workforce and resources, reliability, independence from machines, skilled workers availability; the disadvantages include: reduced speed, increased effort of accountants, relatively slower internal control reporting, routine work and some others .Among the ma i n advantages of computerized accounting there are: high speed and mobility of reporting,

reliability, no routine work, increased accuracy, internal control system of increased productivity, easy back up and restoration of records: the di sadvantages include: extremely hi gh costs on developing, introducing and using the system, special trainings for personnel, increased personnel costs, dependenee on machines etc .0bviously both computerized and manual accounting have advantages and disadvantages but they perform the same task, and the final result is the same? The main differences between them are the costs , speed and mobility. Thus small and medium businesses usually prefer manual accounting without detriment to quality while large corporations apply complex accounting systems which cost millions dollars but the effect from their application exceeds all the expectations.

手工会计与电算化会计

会计教育改革与发展一第四届会计与财务问题国际研讨会论文集

2004年詹姆斯

就像很多专业的会计师和审计师的国家一在所有发达国家和发展中国家，会计是被接受的一种商业语言。大家普遍认同，公司向政府和公众用户已披露的某些财务和管理信息，是每家公司所适用的会计。而且当然，在业务上的决策过程中会计是不可缺少的工具。随着信息技术的发展，有很多发达的计算机产品（软件），就像美国广播公司那样使用它们，使会计变得简单。从这点会计可分为两个基本类别：手工会计和电算化会计系统。本文的主要目标，手工会计和会计电算化，其好处和缺点, 以及它们的比较。

根据会计理论，众所周知的会计周期包括以下步骤：分录交易过程中, 分类账户，准备试算表以调整作品，准备调整，以期末试算表，编制财务报表，并适当披露，结束后关闭试验的平衡。从第一次看它确实不是很困难，不过当有数千或是以百万计的交易时形势急剧变化。大量的交易，必须进行处理，在会计周期，使这一进程例行甚至有点错误或不准确就会造成一切周期从头开始寻找和纠正错误。从而一些线索让审查会计周期更加彻底。每一笔交易（改变了财政资源或义务的公司）必须承认，分类以及证明；除此之外一定有符合识别而且改变的账户。交易记录在适当的期刊（一般杂志，销售FI报等）的交易数据，被受影响的账户所记录。名称，借方和贷方的每一个受影响的账户和解释，指明在日记中纪录。上述程序是用于每笔交易。所有的日记记录必须定期（每天或每周）张贴到总分类账，它是一组整理和分类（资产，负债，收入，费用和所有者权益）的帐目，或者换句话说总分类账总结了在一段时间内所有的交易。此外, 还有一个附属总账可以用，这是一个更