First, the similarity between manual accounting information system and computer accounting information system

(a), the same goal. Whether it is a manual accounting information system or a computer accounting information system, its ultimate goal is still to strengthen enterprise management, provide accounting information, participate in business decisions and improve economic benefits.

(2) Basic accounting theories and methods must be followed. Accounting theory is the crystallization of accounting discipline, and accounting method is the summary of accounting work. Computer accounting information system will cause changes in accounting theory and methods, but this change is gradual, not sudden. The current computer accounting information system must follow the basic accounting theories and methods.

(3) * * * Abide by accounting regulations and accounting standards. Accounting laws and regulations are the legal basis of accounting work. Accounting standards are norms that guide accounting work. Computer accounting information system can not ignore accounting regulations and accounting standards. On the contrary, it should be implemented more strictly to prevent possible mistakes in measures and technology.

(4) The basic work requirements are the same. Both have the following basic tasks:

1, collect data and input it;

2. Store data or materials

3. Data processing, such as sorting, classification, calculation and statistics;

4. Transmission of information and data;

(5) The principle of double debit bookkeeping is the same. Whether it is a manual accounting information system or a computer accounting information system, the principle of loan-deposit balance should be applied to economic business, accounting entries should be compiled, recorded, sorted, classified, calculated, recorded and judged, and then accounting statements should be compiled. The original data that can be input by an electronic computer can automatically generate accounting entries according to a pre-programmed program and save them in a chessboard account (matrix bookkeeping). It still follows the principle of double entry bookkeeping.

(6) Accounting files must be kept. Accounting files are important historical data of accounting and must be properly kept in accordance with regulations. With the implementation of computer accounting information system, the physical properties of most accounting files have changed, from paper accounting files under manual accounting information system to magnetic accounting files, and the backup disappears and is easy to copy, which requires more scientific methods to strengthen the custody of accounting files.

Second, the difference between manual accounting information system and computer accounting information system

The following changes have taken place in the computer processing and manual processing of accounting data:

(1) uses different calculation tools. The calculation tools used in manual accounting information system include abacus and calculator. The computing tools used in computer accounting information system are electronic computers and some auxiliary equipment.

(2) Different data carriers. All the information of manual accounting information system is mainly based on paper, and the data carrier of computer accounting information system can use magnetic media as the information carrier in addition to the necessary original vouchers.

(3) The account book forms and error correction methods are different. Journals are stipulated in the manual accounting information system that the general ledger should use customized account books and the subsidiary ledger can use loose-leaf account books; Errors recorded in the account books shall be corrected by scribing or red letters. The account pages printed by the computer accounting information system are in the form of rolls, which can be bound into loose-leaf pages, but not into volumes. Only after a certain period of time will it be bound into a bound account book and kept as an accounting file. In the computer accounting information system, it is necessary to check the input data logically (such as the logical check of accounting subjects and the balance check of loan amount), so it is not necessary to change the account book records by crossed correction. If there is a problem with the account book records, it must be a legal problem. The input "correction voucher" is often used to make changes, similar to the method of correction in red ink, so as to leave traces of changes.

(4) Different accounting procedures. When processing accounting data, manual accounting information system selects one of them according to the complexity of accounting business and management needs, and specifies the relationship among vouchers, account books and statements, as well as how to keep accounts. However, no matter which method is adopted, the fundamental weakness of repeated copying cannot be avoided, which is accompanied by the increase of accounting personnel and processing links. Failure to strengthen internal containment and mutual checking will inevitably lead to errors and fraud. In the accounting processing of computer accounting information system, the whole processing process is divided into three links: input, processing and output. The key point of its control is the input link, from the input of accounting vouchers to the output of accounting statements in one go. All intermediate processes are operated in the computer, which is invisible to the naked eye, and any needed intermediate information can be satisfied by query. Therefore, there is a trend to integrate data processing services in computer accounting information systems, thus abolishing manual accounting information systems.

(V) Differences between account setting and account book registration. In the manual accounting information system, we should set up six categories of subjects, such as assets, liabilities, owners' equity, profits, income and expenses, and set up a general ledger and different subsidiary ledgers. In the computer accounting information system, setting up an account is defined as: in order to obtain some information in the future, a model (also called a room) for shaping this information is set in advance. All accounts have an account number (room number). The first digit of the account number indicates the category of the account, and the first three digits indicate the general ledger account, which is convenient for various processing such as general ledger, subsidiary ledger and journal. It completely breaks the different processing methods and checking methods of various account books under the manual accounting information system, and realizes one account and one calculation (all from vouchers), and the data is * *.

(VI) The methods of reconciliation, closing and ending account adjustment are different. In the manual accounting information system, mistakes in filling accounting vouchers, bookkeeping or posting, calculation of quantity or amount, and inventory gains and losses of property and materials are inevitable. Therefore, reconciliation should be carried out before closing the account to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent. In the computer accounting information system, reconciliation is also needed, but the form and method of reconciliation have changed. For example, in the computer accounting information system, there are no errors in bookkeeping and posting, the input vouchers have been verified by computer logic, and all journals, sub-ledgers and general ledgers come from the same data source, so there will be no inconsistency between vouchers and accounts. If we want to ensure the correctness of the input voucher, the control should focus on the audit of the input voucher. As for the inventory gains and losses of property and materials, we can only rely on manual inventory, make an inventory table, input it into the computer, and check it with the accounts in the computer to determine the inventory gains and losses.

Under the accrual basis, the income and expenses belonging to the current period are completely registered through a series of account adjustments at the end of the period, so as to calculate and determine the current profit and loss and reveal the operating results in the account; It is also necessary to separately settle out the current amount and ending balance of each account, and turn the ending balance into the opening balance of the next period. This series of work must be carried out by manually compiling various transfer vouchers. In the computer accounting information system, these tasks are all done by computers according to pre-programmed programs. As long as the checkout instruction is issued, the computer will automatically complete this series of work, automatically generate and print out various certificates of time transfer mechanism. Once the account is closed, the computer can completely give up the modification, and the closed account can no longer be changed at will.

(vii) Different internal control systems. In the manual accounting information system, internal control is realized through the voucher transfer program (specifying the tasks that each work point should complete and selecting the control points in the transfer program). In addition, internal control means such as reconciliation, checking whether accounts and certificates are consistent, accounting and accounting are consistent, etc. ensure the correctness of data and plug loopholes. However, in the computer accounting information system, due to the changes in accounting processing procedures and accounting work organization system, except for the collection, review and coding of the original data, the rest of the processing is handled by the computer department. Obviously, the original internal control mode was partially replaced by computer, and it was changed from manual control to man-machine control. The latter has stricter control requirements and wider scope. Therefore, it is necessary to strengthen the internal control of computer accounting information system.

(8) The organizational system of accounting work is different. In the manual accounting information system, the organizational system of accounting work is established according to the different nature of accounting affairs. Manual accounting information system is generally divided into the following professional groups: material group, cost group, salary group, fund group, comprehensive group and so on. They make accounting work run normally through information transmission, exchange, establishment of contact and mutual audit. In the computer accounting information system, the accounting work system is based on different forms of data. Generally, the computer accounting information system is divided into the following professional groups: data (information) collection group and voucher coding group. Obviously, these two work organization systems are completely different. Computerized accounting information system changes the operation mode of manual accounting information system from decentralized collection, decentralized processing and repeated recording to centralized collection, unified processing and data sharing, making the extraction of accounting information more suitable for the requirements of modern management.

(9) The quality of accountants is different. The personnel of artificial accounting information system are all accounting professionals, and the backbone is accounting personnel. In computer accounting information system, personnel should be composed of accounting professionals, computer software, hardware and operators. Accountants should not only be proficient in this major, but also be familiar with electronic computers to form compound talents, among which the backbone should be senior accountants who understand electronic computers.

(X) The design methods of accounting system are different. In the manual accounting information system, the accounting system is generally formulated and compiled by accountants according to the accounting laws and regulations, accounting standards and the unified accounting system formulated by higher authorities, and referring to the experience of the same industry, aiming at the needs of enterprise work. With the computer, the automation of accounting data processing is very high, and accounting books and statements should be redesigned according to the requirements of printers. We should not only follow the accounting standards and accounting systems under manual conditions, but also follow some specific computerized systems under computerization. The bigger difference is that the computer accounting information system is developed through a series of quite complicated processes, and instructions (programs) must be compiled in advance to command the computer to complete the accounting work step by step according to the instructions. This process is called. System development is based on the analysis of the original manual accounting information system, system design, system programming and debugging, so as to establish a new computer accounting information system.