Accounting Systems

Paper Summary:

This paper examines the process of transferring an organization's accounting system from a manual to a computerized system. It looks at the advantages and disadvantages of such a move and explains the problems that could occur. The different steps in the process are explained and detailed.

From the Paper:

"In accounting systems, certain controls are needed to ensure that employees are doing their jobs properly and ensure that the system runs properly. These checks are in the best interest of the organization. These controls come in the form of internal and external controls for the system. The internal controls are the checks that are placed in the system my the company's own management and directors. Today more and more companies are moving from the manual accounting systems to computerized accounting information systems. The advantages of a computerized system are increases in the speed and accuracy of processing accounting information."

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