會(huì)計(jì)電算化外文翻譯---手工會(huì)計(jì)與電算化會(huì)計(jì)

1、Manual Accounting Versus Computerized AccountingProceedings of International Conference on Accounting Education Reform and Development Conference JamesAs many professional accountants and auditors state - accounting is a language of business which is accepted in all developed and developing countrie

2、s. 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 infor

3、mation technologies there were developed many computer 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 computerized accounting systems. This

4、 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 includes the following steps: journalizing the transactions, posting them to ledger accounts, preparing trial

5、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 difficult and it is

6、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 this process routine and even a little mistake or inaccuracy can cause all the cycle from the very beginning in order to fi

7、nd and correct the mistake. So as to shed some light on the matter lets examine accounting cycle more thoroughly. 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 account

8、s 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 trans

9、action.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

10、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 w

11、ith the help of general ledger there is a trial balance 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 t

12、o 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

13、 posted to the ledger, and at last after-closing trial balance 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 al

14、l 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 include the following five elements: control environment, risk assessment, monitoring, informat

15、ion and communication, 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 performanc

16、e 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 influence company's performance and financial state; how to minimize the costs of facing financial risks etc. Mo

17、nitoring implies quality control of company's operations and personnel. Information and communication element means the control over communication flow and the quality of information flow within the organization in order to minimize the time of communication and information losses. Internal cont

18、rol proceduresallow 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 ba

19、lances, 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 ot

20、her steps of accounting cycle automatically or by a request. But this is a very simplified view on the computerized accounting because transaction is a complex category which includes not only sales or acquisitions, but depreciation, premiums and wages calculation, dividends etc. So computers provid

21、e 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 accounta

22、nts 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 comp

23、lexity 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 t

24、o 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

25、, relatively slower internal control reporting, routine work and some others.Among the main 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 res

26、toration of records; the disadvantages include: extremelyhigh costs on developing, introducing and using the system, special trainings for personnel, increased personnel costs, dependence on machines etc.Obviously both computerized and manual accounting have advantages and disadvantages but they per

27、form 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 dol

28、lars but the effect from their application exceeds all the expectations.手工會(huì)計(jì)與電算化會(huì)計(jì)會(huì)計(jì)教育改革與發(fā)展第四屆會(huì)計(jì)與財(cái)務(wù)問題國際研討會(huì)論文集2004年 詹姆斯就像很多專業(yè)的會(huì)計(jì)師和審計(jì)師的國家 在 所有發(fā)達(dá)國家和發(fā)展中國家 ， 會(huì)計(jì)是被接受的一種商業(yè)語言。大家普遍認(rèn)同 ， 公司向政府和公眾用戶已披露的某些財(cái)務(wù)和管理信息，是每家公司所適用的會(huì)計(jì)。而且當(dāng)然，在業(yè)務(wù)上的決策過程中會(huì)計(jì)是不可缺少的工具。隨著信息技術(shù)的發(fā)展，有很多發(fā)達(dá)的計(jì)算機(jī)產(chǎn)品（軟件），就像美國廣播公司那樣使用它們，使會(huì)計(jì)變得簡(jiǎn)單。從這點(diǎn)會(huì)計(jì)可分為兩個(gè)基本類

29、別：手工會(huì)計(jì)和電算化會(huì)計(jì)系統(tǒng)。本文的主要目標(biāo)，手 工會(huì)計(jì) 和會(huì)計(jì)電算化，其好處和缺點(diǎn)，以及它們的比較。根據(jù)會(huì)計(jì)理論，眾所周知的會(huì)計(jì)周期包括以下步驟：分錄交易過程中，分類賬戶，準(zhǔn)備試算表以調(diào)整作品，準(zhǔn)備調(diào)整，以期末試算表，編制財(cái)務(wù)報(bào)表，并適當(dāng)披露，結(jié)束后關(guān)閉試驗(yàn)的平衡。從第一次看它確實(shí)不是很困難，不過當(dāng)有數(shù)千或是以百萬計(jì)的交易時(shí)形勢(shì)急劇變化。大量的交易，必須進(jìn)行處理，在會(huì)計(jì)周期，使這一進(jìn)程例行甚至有點(diǎn)錯(cuò)誤或不準(zhǔn)確就會(huì)造成一切周期從頭開始尋找和糾正錯(cuò)誤。從而一些線索讓審查會(huì)計(jì)周期更加徹底 。 每一筆交易（改變了財(cái)政資源或義務(wù)的公司）必須承認(rèn)，分類以及證明；除此之外一定有符合識(shí)別而且改變的 賬 戶。

30、交易記錄在適當(dāng)?shù)钠诳ㄒ话汶s志，銷售日?qǐng)?bào)等）的交易數(shù)據(jù)，被受影響的賬戶所記錄。名稱，借方和貸方的每一個(gè)受影響的賬戶和解釋，指明在日記中紀(jì)錄。上述程序是用于每筆交易。所有的日記記錄必須定期（每天或每周）張貼到總分類賬，它是一組整理和分類（資產(chǎn)，負(fù)債，收入，費(fèi)用和 所有者權(quán)益 ）的帳目 ， 或者換句話說總分類賬總結(jié)了在一段時(shí)間內(nèi)所有的交易。此外，還有一個(gè)附屬總 賬 可以用，這是一個(gè)更詳細(xì)的資料來源 ， 如個(gè)別項(xiàng)目包括（存貨，應(yīng)付賬款和應(yīng)收賬款） 。 在年底的會(huì)計(jì)期間與幫助的總分類 賬 中有一個(gè)試算表計(jì)算 ， 以確保借方和貸方的平衡 （ 如果它們不是相等的，它意味著某處有錯(cuò)誤） 。 那么 ， 必須有

31、適當(dāng)?shù)恼{(diào)整 ， 如折舊及所得稅費(fèi)用 ， 調(diào)整后的記錄張貼到總 賬 并且用試算表計(jì)算出來的 。 經(jīng)過這之后準(zhǔn)備財(cái)務(wù)報(bào)表 ， 其中包括資產(chǎn)負(fù)債表 ， 利潤(rùn)表及現(xiàn)金流量報(bào)表 。 然后日常記錄的臨時(shí)帳戶張貼到總帳，最后關(guān)閉試算平衡表。 為了保持公司有效運(yùn)作 ， 對(duì)所有的組織（由非技術(shù)工人和經(jīng)營人員，高層管理者和其他關(guān)鍵人員）的表現(xiàn)進(jìn)行分析 ， 發(fā)現(xiàn)有偏離計(jì)劃，其原因是 否 在于公司。管理部門也采取相應(yīng)措施以避免這種偏差，這些程序就是所謂的內(nèi)部控制 ， 主要包括以下5個(gè)要素：控制環(huán)境，風(fēng)險(xiǎn)評(píng)估，監(jiān)測(cè)，信息和溝通，這些都是另行評(píng)估 ， 除此之外提出了一個(gè)單一稅率的組織 。 控制環(huán)境指的組織管理方法 ， 在內(nèi)部控制中 ， 經(jīng)理如何管理員工以及對(duì)明年的計(jì)劃工作表現(xiàn)