What is an accounting? accounting is a business language， it must be reflected by the current economic reality content business， the reality of economic issues how to display and description is true about important issues， there are views “ accounting is in money as the main unit of measure to voucher on the basis of special techniques， a principal economic activities for a comprehensive， integrated， continuous， checking and supervision， and regularly to provide accounting information in an economic and administrative ”If we put it out with a simpler name called， it is: “ accounting is an economic management activities ”， a little clearer: ” “ accounting is active， it has a unity， All things considered， the accounting is more than a To learn accounting， you have to master the science of learning is to learn the key to this course: to grasp the basic concepts of accounting， the basic The basic method， basic Note three contact: to note that various economic links between the to note that the links between the accounts， pay attention to accounting methods between contact:III handling three to deal with the relationship between the full and focal to deal with a good understanding and to deal with the relationship between the self-study and face to faceWhat is the future of accounting? as I'm concerned， the accounting future is today's hard I'm not going to predict the future， but I have to work hard in today's working environment in the future will continue to change， and the employment situation will also be aggravating， and upward mobility and competition is bound to be eliminated and accounting this post and talents who are falling behind isMy mother is an old accounting， she once told me: “ not in accordance with the accounting rules and regulations， is not a qualified accountant; just press the accounting rules and regulations， is not a qualified accountant; protection of interests of substance over form; enforcement system in the form of the substance is more important than; to deal with all complicated things the best way to capture the essence， simplify ” This is our accounting working environment with easy-to-just a short walk away， look at our how to do Now that half a semester of study， my understanding of accounting and one step further and take it to the financial statements:Financial statements also called external financial statements， is transactions'effect for banjiachi transactions'effect financial position and operating in the financial statements，The financial statements reflect company period operating results and financial position of the change in the financial statements are available from six ways to discover problems or A look at the income statement of income and this year， compared to last year revenue growth falls within a reasonable The second of Three long-term investment is Four look at other students'payment is Five for any related party transactions，Six at the cash flow statement is to reflect the movement of funds， cash injection and look for the causes and
Abstract: Accounting， as an information system， was used to provide the financial information， which had played important role in enterprise Accounting information processing had been developed from the handwork processing to computer accounting As the result， the pattern of traditional accounting was gradually broken and new accounting minds and theory were established， which didn’t only promote the accounting development and reform， but also improved computer accounting to be perfected and developed This paper， based on discussing the computer accounting and its features， deeply studied the computer accounting impact on traditional accounting， and pointed out computer accounting had some influences on accounting theory， accounting practice， audit and internal control of traditional Keyword: accounting theory; accounting practice， audit; internal control自己翻译的，希望对你有帮助。
Accounting computerization implementation， greatly improving the accounting information processing speed and accuracy， and can provide users of accounting information in a timely， accurate accounting career development， is the unprecedented But in the leap to audit work to bring great influence， and to sum up the following main aspects:An audit trail， the changeBecause the accounting computerization， execute audit trail change greatly， the traditional manual accounting systems audit clues in the computerized systems will interrupt or In a manual system by the original vouchers and accounting vouchers， by Posting to prepare financial statements to the text， every step， there are JingShouRen record signing， audit Auditors are judged according to need， can completely on the spot check， inverse check But in computerized accounting system， the traditional zhang is thin， most of the written record of disappears， the accounting information is being the disks and tapes， these magnetic medium on the information in machine readable form， naked eye cannot In addition， from the original data into the computer， to the output of the financial statements， all the accounting treatment among by computer programming instructions on it， according to the conventional automatic audit trail here interrupted and The traditional method， the computerization of the audit for the individual has not completely In order to effectively the audit computerization of accounting computerized accounting system， in the design and development， we must pay special attention to the new audit requirements， audit For example， will leave each transaction， the detailed records and cannot leave only the updated the current Some systems， the temporary files by certain time will be If you need to check these files， audit should be copied to Second， accounting system of internal controlThe modern world is based on audit system， namely auditor to the internal control system of accounting review and appraisal， so as to develop audit plan and decided to spot the Because the accounting computerized system， manual accounting systems of the original content control can't adapt to the new characteristics of electronic data processing， can effectively reduce the risk of computerized accounting system is For example， in the computerized accounting system， the accounting information processing and storage of highly focused on the computer， and makes some of manual accounting systems， send each other duties separation of control For the security of the system reliability and the system of accounting information processing and storage accurately， must consider the characteristic of computerized systems inherent risks， establish new internal These internal control relevant except for electronic data processing system， regulation and control of the execution of the program of artificial， internal control procedure is computerized accounting information system is an important How to identify and study， review and evaluation of these new content， especially the procedural control of internal control is proposed to audit the accounting computerization and a new The American institute of certified public accountants issued the first 3 overview of auditing standards: "if customers in the accounting system used in electronic data processing， regardless of application is a simple belt is complex， auditors should fully understand the whole system， so can identify and evaluation system of basic accounting control features include more In electronic data processing application situation and auditors in execution necessary to apply in audit scheme of specialized electronic data processing of specialized knowledge" In the accounting computerization conditions， due to the internal control auditing personnel changes， computerized system must study the internal control， the examination For program control， auditors should use computer assisted audit techniques for Computerized accounting information system for internal control of weakness， auditor can evaluate the influence， and to put forward some Suggestions for
