The fast growing technology in the industrial world today causes organizations required to use technology as the main support of their work. Computerized accounting is one of the information technology (IT) fields supported by the capability and understanding in the field of accounting.
Accounting Information System, is an information system that has methods and procedures to collect clarifications, operations, and report information in a business. In short Accounting Information System is an information system that handles all of accounting tasks
Computerized Accounting is an accounting system where the computer as a technology to run applications used in processing accounting transactions and simultaneously to produce financial statements within a company.
Furthermore, the understanding of Accounting is an information system that records, collects and communicates financial data for the purpose of decision making. An effective accounting system provides three broad goals. First, internal reporting to managers for planning and controlling daily activities. Second, internal reporting for strategic planning, and third for external parties, namely: shareholders, government and other external parties. All three are generated through data processing called accounting transactions.
The data processing into information can be conducted manually or by using electronic equipment such as computers. Advances in computer technology have a tremendous impact on all of business aspects. Accounting, of course, can not be separated from the impact. In a manual accounting system, the entered data (input) is processed into information as output by hand. In a computerized accounting system or more commonly called Electronic Data Processing, data input is also processed into information as output. The advantages that can be seen clearly from the use of this computer is the speed, accuracy, and ease in processing the data into accounting information.
In addition to these advantages, there are several things to be considered in using the computer as a data processing tool, that is typical risks in a computer-based accounting environment. The auditor should be aware of these risks as this is a threat that is not present in the manual accounting process. Risks in the electronic data processing environment include:
1.Use of inappropriate technology
2.The error repetition
3.Chain error
4.Un logic processing
5.Inability to translate user requirements into technical requirements
6.Inability to control technology
7.Incorrect data entry
8.Concentrated data
The advantages of computerized systems in the field of accounting compared with manual system , including:
- Speed
- Results volume
- Prevention from error
- Automatic post
- Automatic report preparation
In the field of accounting, computer-based accounting information processing systems known as computerized accounting are offered with the aim to make it easy for accountants to produce reliable, timely, complete, understandable, and valid information. The accounting students can see many opportunities to meet the company needs by making accounting software. Accounting software created must be able to meet the needs of accountants that the software will very useful for the company, especially for accountants who use the software.
It can be concluded that the use of computers not just replace the typewriter but studying computer science bring many benefits, especially in the world of finance, for example in the field of accounting that allows to make the financial reports easily and quickly with computerized accounting.
