Accounting Computerized Practical Operations (CD-ROM)

Author: Chen Bing
Publisher:
Publish Date: 2003-03-01
Features: Computerized accounting has experienced more than two decades of rapid development in China, and computers have become the fundamental tools for accounting work. In the teaching activities of accounting programs, the course of computerized accounting has been offered for a long time. However, to this day, many accounting graduates who have entered the accounting profession still need a considerable amount of time to become proficient in using their company's computerized accounting system. The reason, we believe, is the dual disconnect between accounting education reform and accounting practice. One disconnect lies in the fact that accounting education in institutions still lingers on a manual operation-based model, with the course of computerized accounting merely added as a "patch" to the curriculum, without treating modern information technology as the basic working background of accounting. The other disconnect is reflected in the computerized accounting course, where excessive emphasis is placed on theoretical knowledge or programming, while ignoring the practical issues and solutions in the operation of computerized accounting systems.
With the aim of strengthening hands-on skills and addressing practical issues in computerized accounting, we have written this book. Focusing on the practical operations of computerized accounting as the main thread and using corresponding manual operations as the background, the book emphasizes comparative analysis of the impact, changes, and new methods, ideas, and concepts that modern information technology has brought to accounting work. Through this comparison, it strives to help readers truly understand the essence of computerized accounting systems, more effectively master them, and better serve practical work. The book is divided into two parts, with the main content in the second part. The first part, consisting of four chapters, outlines the composition of computerized accounting systems, an understanding of the hierarchical structure of accounting subjects, the basic steps for carrying out computerized accounting, and the development trends of accounting information systems. It primarily discusses some characteristics of developing computerized accounting systems from different perspectives. The second part provides specific practical operation methods for accounting in computerized accounting systems, with a total of twelve operations, which can be divided into three parts: Part one includes Practical Operation 1 to Practical Operation 3, aiming to establish and preliminarily recognize the practical operation environment of computerized accounting; the second part, which is the core of this textbook, includes Practical Operation 4 to Practical Operation 8; the third part includes the remaining four practical operations, which can be seen as a supplement to the core part.