Ưu và nhược điểm của kế toán thủ cô

Ưu và nhược điểm của kế toán thủ công không hoàn toàn là việc so sánh giữa kế toán thủ công và kế toán máy. Chúng ta phải đi từ bản chất của kế toán thủ công để nêu lên những thuận lợi và khó khăn cho người làm kế toán.
Theo tôi thuật ngữ "kế toán thủ công" để chỉ phương pháp kế toán bằng bút, nhằm phân biệt với công việc kế toán bằng máy vi tính ("ghi chép" bằng bàn phím). Trong phạm vi của chủ đề này, tôi xin nêu một số ý kiến về ưu điểm của kế toán thủ công mà chưa thấy ai đề cập
Ghi chép lặp lại nhiều lần cho một nghiệp vụ vì phải vào nhiều sổ sách có liên quan nên mất nhiều thời gian.
Ví dụ 1 : Như Nộp/Rút tiền gởi ngân hàng, bạn đã phải vào sổ sách tiền mặt và tiền gởi.
Ví dụ 2 : Mua hàng hoá/vật tư (Thanh toán bằng tiền mặt), bạn phải viết lập phiếu chi và phải lập phiếu nhập đồng thời. Song song đó bạn phải vào sổ qũy, sổ chi tiết vật tư cho từng mặt hàng.
Trên đây chỉ nêu vài dụ cho bạn hình dung công việc làm kế toán thủ công, một nghiệp vụ bạn phải làm nhiều động tác như vào sổ qũy, sổ tiền gởi ngân hàng, sổ chi tiết vật tư hàng hoá.
- Khi sai sót mất nhiều thời gian để tìm kiếm và nếu có cũng rất lâu.
- Làm nhiều quy trình mới ra được báo cáo các lọai nhất là vào dịp kết sổ cuối năm.

Kết quả (Anh) 1:

Advantages and disadvantages of manual accounting is not completely is the comparison between manual accounting and accounting machines. We have to go from the accounting nature of craft to highlight the advantages and difficulties of doing accounting. In my opinion the term "craft" accounting to accounting methods by the pen, in order to distinguish the work of accounting with computers ("notes" with the keyboard). Within the scope of this topic, I would like to raise a number of comments about the advantages of manual accounting that have yet to see anyone mentionedNotes repeated for a profession because of the many related books should take more time.Example 1: As Filed, send Bank, you were right on the money in cash and send the books.Example 2: Purchase of goods/materials (cash payment), you have to write up the votes and must vote to enter at the same time. You must then parallel to the window's Fund, shared details of materials for each item.Above-stated only a few examples for you to visualize the work manually, an accounting professional you have to do a lot of movements like the Fund, bank deposit book, shared details of material goods. -When the errors takes more time to search for and if there is also a very long time.-Do a lot of the new process was reported most vapors are on the occasion of the last book of the year.

Kết quả (Anh) 2:

Strengths and weaknesses of accounting is not entirely manually comparing accounting accounting manual and factory. We have to come from the nature of manual accounting to address the advantages and difficulties for accountants.
In my opinion the term "accounting manual" method of accounting for only with a pen, in order to distinguish the work in computerized accounting ( "notes" with the keyboard). Within the scope of this topic, I would like to give some comments on the advantages of manual accounting that have not seen anyone mention
notes repeatedly for a more professional than having to relevant books should take time.
Example 1: As Filing / Withdrawal bank deposits, you have to book and deposit cash.
Example 2: Buying goods / supplies (Pay with cash), you have to write up an order of payment and at the same time to enter the slip. Besides you have to fund books, supplies and books in detail for each item.
Above mentioned only a few example for you to visualize accounting job manually, you have to do a lot of business as in the book fund movements, the bank deposit books and books detailing supplies and goods.
- When mistakes take time to search for and if there is also very long.
- How many new processes of the kind reported especially at the year-end closing. - When mistakes take time to search for and if there is also very long. - How many new processes of the kind reported especially at the year-end closing. - When mistakes take time to search for and if there is also very long. - How many new processes of the kind reported especially at the year-end closing.

Kết quả (Anh) 3:

The most fatal weakness and incomplete manual accounting work is the comparison between the manual accounting and the accounting system. We need to make a statement from the essence of manual accounting and the difficulty of the person doing accounting.My term "manual accounting method of accounting" is in order to distinguish the accounting work with the computer (using the keyboard "record"). Within the scope of the subject, I mentioned some of the views on the merits of manual accounting, no one mentionedRecord a lot of times to repeat, because in many professional books about, so spent a lot of time.For example 1: if you have to pay / cash deposits, cash and money in the general ledger.For example 2: buy goods / materials (cash), you need to write a check, we must establish an independent, parallel input at the same time. You must be at the Q y window, detailed information window of the merchandise.A professional examples mentioned here you imagine the manual accounting work, you need to do a lot of action like Q y. Send the money to the bank window, the window with capital goods.When the wrong time to spend time to find, if there is also a long.I did a lot of new programs on the occasion, especially in the final after a year.