电子帐和手工帐区别（The difference between an electronic account and a manual account）

电子帐和手工帐区别（The difference between an electronic account and a manual account） 电子帐和手工帐区别(The difference between an electronic account and a manual account) Manual books and electronic books Setting up and registering account books is an important means to obtain systematic accounting information, which is of great significance to continuously record and comprehensively reflect economic activities, strengthen economic accounting and improve management level. Today, with the rapid development of new information technology, many enterprises have implemented computerized accounting. The accounting book under the computerized accounting is the electronic account book. Handmade books and electronic books are derived from the accounting vouchers and business data, is different from the manual manual books fill in the certificate, and the source of electronic books on manual entry in the computer certificate. According to its use, the manual account books can be divided into chronological books, such as cash daily accounts, bank deposit diaries; classified books, also called ledger accounts, such as general ledger books and future account books. According to its external form, it can be divided into book book, loose leaf book and card type account book. Electronic book has no uniform format, it has the characteristics of diversified format, dynamic format, real-time application and diversified output. So according to the provisions of the "computerized accounting standards", according to the account page can all loose leaf printed; general ledger account page format with traditional three bar and borrowing ledger account summary ledger, the latter can replace the former; ledger format has three column type, multi column type and the quantity of value type etc.. Comparison of function between electronic book and manual book The basic mode of manual accounting is "accounting vouchers, accounting books and accounting statements"". The compilation of accounting statements relies on the account books to provide information and basis. The basic model of computerized accounting can be summarized as "accounting voucher to account book", "accounting voucher" to "accounting statement"". The registered books need not consider the need of preparing accounting statements, and will not affect the quality of accounting report information because of the quality of accounting information. Accounting voucher to account book to meet the needs of internal users of accounting information. First of all, this makes the sole function of books, registration books do not need to consider the need for the preparation of accounting statements, on the books of the organization can be in accordance with the needs of enterprises to set, processing is more flexible, do not like the current accounting system that makes use of all the books provided very detailed, not because of the quality of information books the accounting information quality influence. Secondly, account books are derivatives of accounting vouchers. Because the manual accounting, bookkeeping, slow operation speed, if you do not put books as the accounting archives, it is difficult to timely query books on data; and computerized accounting, the accounting voucher database, can quickly collect and query book information. Because manual accounting books are the basis for the preparation of accounting statements, the quality of accounting report information should be based on the quality of accounting information. Once again, the format of the account book can be varied. The manual accounting, in order to prepare accounting statements, books had to set lending; in the computerized accounting books under the basic model, is mainly used for the enterprise internal management, the format can be set according to the managers need to design a variety of formats, not rigidly adhering to this type of lending. For enterprise managers to better analyze internal economic activities provides a broader world. There are differences between journal and subsidiary accounts. The journal is an important part of the whole enterprise account system, can reflect the economic activities, to provide timely accounting information management, strengthen the supervision and management of all assets. In the manual environment, usually only for cash and bank deposit journal set, the purpose is to record the occurrence of money order, to do with the monetary funds, both the monthly money account. The subsidiary account is set up only for general ledger check and convenient inquiry voucher. In the computerization conditions, financial software of vouchers provides a variety of query conditions, such as the date, document number, subject code, unit name, debit amount, credit amount, quantity of income, the query method can be determined, free combination query, query and fuzzy query etc., can query to all the business enterprise information, There are journal and subsidiary accounts in any subject. Comparison of electronic book and manual account book Electronic data verification and validation in computerized accounting under the current environment, the vast majority of accounting also maintained the traditional paper documents and manual accounting voucher, therefore, in the computerized accounting period, the original data of audit still use traditional methods. However, with the further development of computerized accounting, in the face of "paperless accounting data", accounting personnel is particularly concerned about how to audit and confirm the original form of the data stored in the computer system and the business occurs is consistent. Disk and CD-ROM data through appropriate computer tool modification and can be done without leaving any traces, therefore, modified to ensure that these electronic data is preserved in its original form is the key of paperless information system. In the absence of information system under the environment of electronic paper, the original data by the audit and confirmation, the automatic generation of electronic vouchers can use accounting vouchers function, automatic formation of electronic vouchers after the modifications do not let anyone, but also by the electronic charge account vouchers or electronic raw data directly generate books these data and accounting statements generated by the original electronic data, electronic vouchers, electronic books and electronic statements are sent by the data. If the software used is correct, the correctness, authenticity and integrity of the derived data in the accounting system depend entirely on the original data of the electronics. The data in the electronic book is imported directly from the certificate, that is to say, if the accounting voucher data is wrong, the data in the account book will be out of order. No one can deny that the modification of the accounting data stored in the electromagnetic medium can leave no trace. This forced us to strictly keep accounts of invisible data, and to strengthen the internal control of computerized accounting. In manual accounting, the internal control is through the voucher transfer program, the provisions of each work point should be completed, and in the transfer program to select control points, mutual verification, check to achieve. In addition, manual accounting through reconciliation, check whether the accounts consistent, accounts consistent, accounting and other internal control methods to ensure the correctness of the data. In the accounting computerization, due to changes in accounting work procedure and organization system of accounting treatment, in addition to the original data collection, audit, and internal control by way of encoding partially replaced by computer, by manual control to control the man-machine, control is more rigorous, more broad range, therefore, we must strengthen the internal control of computerized accounting. The control contents include input control, data processing control and output control. Characteristics of electronic account book Electronic account book is a multi style account book with data as its core and purpose as its purpose. The computerized "books" of the traditional concept of "book" is not the same concept, when we always think of the traditional accounting books mentioned the "book", a unified format, but in computerization conditions, the definition of the books became larger, books not only refers to the traditional journal ledger. The preparation, audit. The books here can produce different books according to their needs. It also shows the superiority of electronic books, for example, when more than two enterprises need books when the traditional manual accounting books there will be conflict, but in the computerization conditions is not the same, electronic books, reports are generated by electronic documents. And set up a number of electronic books query, query, query subjects according to date and currency type books query, query, and so on, which is unmatched by manual accounting. The format of the account books can be diversified. In manual accounting, the format of account books can be divided into three types: subscription type, loose leaf type and card type. The format of the general ledger page has three columns of traditional debit and credit and subject summary; the latter can replace the former; the form of detailed account has three columns, multi column and quantity and amount. For example, cash is used to register the daily income, cash and balances the books issued. It usually sets up three columns of the amount of money (loan), loan (paying) and surplus in the account. The general ledger accounts only use currency measurement, so the general ledger registration is only the registration of the increase and decrease of each account. Therefore, the general ledger format is generally relatively simple, using a wider three column structure, known as the "three column" ledger. The three column ledger registration according to the transaction voucher registration, can also be through a certain way, according to the summary, daily, monthly summary of late registration. In computerized accounting, electronic books stored in the computer, the format of each company due to different programming software, programming style is different, the books are different, even with a software design company due to technological progress, the new version of the old format will not the same. The format of the electronic book is different from the traditional format of the book, and it is not limited to the three column, multi column and the amount of money, and has its own format. The scope of the account book expands, and the account book can be divided into standard account book and dynamic account book. The standard books in the format basically fixed, data should be restricted proofs of relevant policies and regulations; dynamic defects in standard books book is made, due to the restriction, standard books by some objective conditions is not flexible enough, even can not meet the requirements of statistics and query operator specific conditions, the design idea is completely dynamic books query statistics the tool based on the user's account display content, books, books of the query conditions are defined by the user, such as dynamic books can answer "I want to know this week management fee expenditure?" This kind of problem. In the three column detailed account book, a large number of display columns can be defined for the purpose of displaying some relevant accounting information in the three column detailed account book. The book's data perspective (audit tracking) is powerful and supports data tracking as follows: General ledger (general ledger ledger vouchers) = > = > > The output of the original voucher (the document of the business module) is powerful. The electronic book has real time application and embodies the real time of information. In the era of information economy, the external economic environment is becoming more and more uncertain, which makes the users eager to provide the accounting information with strong timeliness. If only the traditional accounting reports are monthly, quarterly, semiannual or even yearly, it is difficult to imagine the timely delivery of important information about the business status and risks to the information users. Because the electronic book can be stored in the computer, so when people need to look at the book, as long as the computer is open, you can check at any time, because the electronic book can be generated at any time. It also reflects the direct use of object oriented electronic books, now appeared online financial report, as long as you can view online at the click of the financial report, people will not because at the same time to see a Book of trouble. This is because the electronic book is generated by the electronic documents, and electronic documents are usually every day according to the business situation of the input, the electronic voucher is equivalent to a database, the book is generated according to the requirements of the people to document summary, so, as long as the documents, books can be generated at any time. Electronic book has the characteristics of diversification of output. In manual accounting, account books are account records and paper media, and are gradually separated in computerization. Because the computer and printer specific working environment, as one of the elements of the medium of paper books, but not only as a carrier of account classification and summary data, the computer screen is very agile, won the favor of people. In contrast, the print output is not perfect, but by the cash account type to the loose leaf ledger, had from the monthly print "the full page print, and general ledger in the usual month using the general ledger accounts of this period in the table form to print output. Electronic books can also be stored in other media, such as disks, disks, etc.. So, When the need to put the books to distant places to go, you only need to take a medium can be, in the Internet mode is more simple, do not need to hold a lot of books run, which is convenient and safe.