Computers in Accounting

Computers in Accounting
 Introduction to Computer and Accounting Information System {AIS}:
 Elements
 Capabilities
 Limitations of Computer system
 Introduction to operating software
 Utility software and application software
 Introduction to Accounting Information System (AIS), as a part of MIS
 Automation of Accounting Process
 Stages in automation:
 Accounting process in a computerised environment (Comparison between
manual accounting process and Computerised accounting process.)
 Sourcing of accounting Software (Kinds of software: readymade software;
customised software and tailor-made software; Generic Considerations
before sourcing accounting software)
 Creation of Account groups and hierarchy
 Generation of reports -Trial balance, Profit and Loss account and Balance
Sheet