Influence of computerized accounting systems on bookkeeping conceptual framework

Author

Yang, Xiaohai

Author_Institution

Sch. of Manage. & Econ., North China Univ. of Water Resources & Electr. Power, Zhengzhou, China

fYear

2011

fDate

8-10 Aug. 2011

Firstpage

7100

Lastpage

7102

Abstract

Based on manual accounting program, traditional accounting bookkeeping system construct its concept framework and methods focused on manual accounting characteristics, which purpose is to provide regular and financial accounting information based on currency measurement. But we will find there are many loopholes in its method system and its concepts are no longer rigorous if in a computerized accounting information environment.

Keywords

accounts data processing; bookkeeping; bookkeeping conceptual framework; computerized accounting information environment; computerized accounting systems; currency measurement; financial accounting information; manual accounting characteristics; manual accounting program; regular accounting information; traditional accounting bookkeeping system; Business; Consumer electronics; Data processing; Economics; Manuals; Materials; Bookkeeping system; Computerized accounting systems; Traditional accounting concept adjustment;

fLanguage

English

Publisher

ieee

Conference_Titel

Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on

Conference_Location

Deng Leng

Print_ISBN

978-1-4577-0535-9

Type

conf

DOI

10.1109/AIMSEC.2011.6010509

Filename

6010509