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会计电算化是采用计算机替代手工记账、算账、报账及对会计资料进行分析和综合利用的现代化电子记账手段,会计工作在计算机领域中的应用。会计电算化促进了会计工作职能的转变,引起会计人员知识结构的变化和会计人员素质的提高。会计电算化是会计专业学生必须熟练掌握的一项技能,是一门实践性很强的专业技能课程。它要求学生将计算机和会计专业知识结合起来,由计算机自动登记明细账、总账、日记账,并由计算机自动算账、转账和结账以及编制各种会计报表,替代人脑对会计信息进行分析、预测、决策的过程。
Accounting computerization is the use of computers instead of manual accounting, accounting, reimbursement and accounting data analysis and utilization of modern electronic accounting means accounting work in the field of computer applications. Accounting computerization has promoted the change of accounting job function, caused the change of knowledge structure of accounting staff and the improvement of accounting staff quality. Accounting computerization is a skill that accounting major students must master. It is a practical and professional skill course. It requires students to combine computer and accounting expertise, and the computer automatically registers the ledger, general ledger and journal, and automatically calculates, transfers and checks accounts by the computer and prepares various accounting statements to replace the human brain to analyze, forecast, The decision-making process.