Index

1- IMPORTANCE OF COMPUTER SCIENCE IN THE ACCOUNTING SYSTEM………………………………………2

2- IMPORTANCE OF THE USE OF THE INTERNET IN THE ACCOUNTING SYSTEM……………………..3

3- ADVANTAGES OF THE COMPUTER IN THE AREA OF ACCOUNTING………………………………..4
4- DISADVANTAGES OF COMPUTERS IN ACCOUNTING AREAS…………………………..5
5- NAMES OF COMPUTER PROGRAMS USED IN ACCOUNTING……………….6
6- THE APPLICATION OF THE INTERNET IN THE FIELD OF ACCOUNTING………………………………………8
7- ACCOUNTING INFORMATION SYSTEM (AIS)………………………………………………………………..9
8- IMPORTANCE OF COMPUTER KNOWLEDGE IN THE ACCOUNTING FIELD........10
9- TECHNOLOGIES USED IN ACCOUNTING………………………………………………………..11
10- CAN COMPUTER SCIENCE SAVE A COMPANY ACCOUNTING-WISE?........................................12
11- INFLUENCE OF COMPUTING ON STANDARDS…………………………………………………13
FROM ACCOUNTING
12-BIBLIOGRAPHY…………………………………………………………………………………………………………13

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 IMPORTANCE OF COMPUTER SCIENCE IN THE ACCOUNTING SYSTEM.

1- IMPORTANCE OF COMPUTER SCIENCE IN THE ACCOUNTING SYSTEM.

We are in the era of technology and systematization, where all people are
Users of computers, and every profession such as Public Accounting requires their use.
The importance of accounting information systems lies in their usefulness, both
for the decision-making of the company partners, as well as for those external users of the
information. The new demands for information pave the way for the introduction of new
concepts that can potentially enhance the company within the market if managed properly
adequate, measurement, and recognition.
Accounting systems have taken an important place in the market as an element of
control and organization, however, we must not limit ourselves only to that function, since we
we found ourselves in the need to seek the explanatory power of information systems in the
behavior of business information users, thus not only is a management sought
technician in the company, but rather that all components of the company are taken into account, both tangible and

intangibles that allow us to share in an increasingly stronger and more aggressive environment.
Thanks to computing, accounting can be applied in all types of businesses, in organizations
of the State and in non-profit entities, becoming a powerful tool for
information.
The use of computing allows the Accountant to always stay aware of the needs that
the demand of society, the market, the company and among others, for this reason one must not only learn

IT within the career, but rather for the sake of it, one must continuously update oneself,
Because the foundations that systems provide to the accountant are of great importance.
Computing provides support for job performance through Software, such as,
EXCEL, ACCESS, and Accounting Packages that allow for simplification and speed in work. It
it allows you to keep the information organized and always on time, being a very good system of
information.
I believe that computer science is essential in the comprehensive training of every Public Accountant.
because it provides essential tools in the development of your professional life, allowing you a
constant update to the changes in society, and to optimize their work, providing opportunities
to hold high positions within an organization, being key in the interpretation,
analysis and decision-making within the entity.

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2- IMPORTANCE OF THE USE OF THE INTERNET IN THE ACCOUNTING SYSTEM

TheInternet, providesnowadays the company has the ability to develop and offer to users
useful and relevant information for decision-making, both in quantity and quality. Both in
historical terms as futures. Both in tangible and intangible terms.
Computer science provides support for job performance through the Internet, which allows for the
simplification and speed in work. It allows you to keep the information organized and always on time,
Being this a very good information system. Nowadays the processing of information
plays a fundamental role. Thenew technologiesthey are contributing to the information
accounting moves in a faster and easier way. These can change the ways in which it
collects, stores, processes, distributes and analyzes information. The economy is based on the
technology and information, now companies find themselves needing to transmit information from
high quality and thus streamline the process for good decision-making andpowerto have
all the information is arranged for the moment it is requested by the user. One of
theproblemsthe information is not relevant and useful enough to be provided as it is
due to those interested. The implementation of technology can facilitate the preparation of
different reports making the accounting cycle faster and thus making the right decision.
The impact of technology on the accounting profession is beyond doubt. Technologies of the
information operates asmotorthe change that allows for addressing the new needs of
information.
By incorporating information technologies into theAccountingtwo consequences arise:
Improvements in speed (doing the same but faster).
But information technologies can and should also bring about changes in design.
information systems.
As for the impact of information technologies on practices andsystems of
informationit is necessary to distinguish between those improvements that only affect aspects
quantitative and those that allow new accounting work methods to be carried out
or allow for the design of new information systems.

Among the first, we can mention the largest.speedwhat it means to use a computer support
for:
Obtain the balances and income statements in real time
Deposit the accounts in the commercial registers online
Pay taxes online

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Send invoices via electronic information exchange.
This is very positive for thesavingsin time andmoneywhich implies but does not introduce changes
methodological.

3- ADVANTAGES OF COMPUTERS IN THE AREA OF ACCOUNTING

Computerized systems have many advantages over manual systems. The advantages
the main ones are the following:
Speed and opportunity. It can provide information faster than a manual one.
because the computer performs time-consuming tasks instantaneously when
They are done manually. Volume of production. A volume of can be managed.
major operations using a computerized system due to its processing speed.
Error protection. The number of errors is greatly reduced because the computer does
calculations with greater accuracy than a human. They are designed with the feature of
minimize errors. Automatic passes to the wholesale. The wholesale passes are carried out in the form
automatic in a computerized system, with a huge time savings. The repetitive task of
wholesale, not only takes a lot of time, but it can also cause many errors in a
manual accounting system. The use of the computer ensures each entry with accuracy. This prevents
errors, such as double payment, payment to the wrong account, processing a debit as a credit, or
vice versa, and enter an incorrect amount. Automatic report preparation. In a system
from computerized accounting, reports can be generated automatically, such as:
Diaries, Ledgers, Financial Statements, and Special Reports that assist management in
make decisions.
Automatic printing of documents. A computerized system provides much of the
documents used in a business: Invoices, Monthly Accounts Receivable Statements
Clients, Payroll Checks, Employee Income Statements, among others.
Computerized Systems also have their limitations, but these limitations are
corrective and it could be said that they are minor compared to the great benefits it offers
to the company.

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4- DISADVANTAGES OF COMPUTERS IN THE AREAS OF ACCOUNTING
It's not really a RAID, since it is not fault-tolerant. The failure of a single unit would result in
a loss of information in the arrangement. Some applications work with the information of
stored control in a file system in Raid1 or 5, and multimedia data in Raid0, the
which are backed up to tape or optical media.
The recommended applications are:
Video editing and production
Image editing
Pre-print applications
Any application that requires bandwidth.
That's why the failure of disk units has a medium impact on the output flow.

The main limitations are:

difficulty in reconstructing in the case of a disk unit failure.
In individual data blocks, the transfer rate is the same as on a single disk.
Highs on loads for small writing.
High investment cost when installing a computerized system.
The maintenance cost is high and complex.
The high cost of training personnel.

In conclusion, we could assert that the disadvantages of a computerized system are, in the
mostly of an economic nature, which is not a concern for many.
Higher read transaction rate from average to poor write transaction rate,
especially when the CPU performs parity checks by software. Under coefficient of
ECC disks (Parity) for data disks means high efficiency. Good rate of
aggregated transfer.

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5-NAMES OF COMPUTER PROGRAMS USED IN THE
ACCOUNTING

Among the most well-known programs we can mention the following:

Contaplus
sage-logic
Eurowin
Contasol
Have you seen the 3s accounting 3.2

Monica
DacEasy
- Mh Sft.

The DacEasy Accounting System computerized accounting system is software that

combine financial information for effective business control and timely and accurate decision-making
decision making.
DacEasy consists of several modules that may or may not work as a system.
fully integrated, thus providing an additional advantage over manual accounting systems
which are characterized by their slowness in processing information.
This software has been designed for use in various types of businesses, such as
oriented towards the provision of services, the manufacturing and sale of products, and any type of
business that combines these areas.
DacEasy is one of the best-selling accounting software in all of America, since its
launched in the 1970s has proven to be one of the computerized systems of
more complete accounting, receiving several awards in the field of programming
computer science.
DacEasy Accounting System has revolutionized the way of doing accounting since its inception.
computerized, presenting a program capable of working in modules with the quality of
interacting through the interface, thus allowing for better performance for the user in the
development of their daily activities.

Regarding the objectives, maximizing sales is not the main goal as

it can be believed; instead, all marketing efforts must be focused on achieving
optimal utilities. In this sense, a complete internet marketing plan must be
focus on three objectives: increase sales, decrease business costs, and improve the

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communication with the recipients, which should therefore increase sales and decrease
costs. Regarding communication with clients, it is important to understand that the Internet is not a
not a sales medium per se, but rather a means of communication, education, and support.
Understanding this will help you shape your marketing efforts so that you
adjust this environment. The internet is creating a virtual settlement, since it is not just a
infrastructure to send messages. Directional at incredible speeds, but also
allows the exchange of images, sound (including voice), videos, electronic data, and software.
In other words, those who are on the Internet are not only connected with millions of
computers and billions of words in different languages and images, but they are
part of a global community. Therefore, as in any physical village, the factor
The importance of success is its relationship with the community and the service it provides to its customers. There is

a good disposition of internet users towards new sites; however, they do not
They will do business with you simply for having a website. Unlike a
real community, prospects will not encounter you by accident; on the World Wide Web
you should help your potential clients to approach your site more creatively and effectively,
Considering that the Internet is a gigantic and diverse settlement, as it includes libraries,
homes, stores, sporting events, culture, and literally thousands of clubs. This simple
The concept, whether you believe it or not, establishes a great difference in the success perspectives of a site.

advertising online against other competitors. Once this communication is established with the
the client must try to strengthen the bond. To do this, they must offer goods and quality services, and
deliver them on time and at competitive prices, the important thing is to always offer quality and
timely services. I tried to teach them how to use the product, solve their problems and
worries, in other words create friendships. Ultimately, success or failure depends on the
impression I leave on the client who visits and that they are satisfied with their purchases,
surpassing their expectations.

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6- THE APPLICATION OF THE INTERNET IN THE AREA OF ACCOUNTING
Benefits:
One of the most important technological advances in recent years is undoubtedly the
development of the Internet in accounting. This medium has dramatically changed the
the way in which people carry out a large number of activities. The communication between
Communication between people from distant places became much faster by replacing traditional paper mail with

email, Chat and other tools. The success of the company does not depend on the medium itself,
but without a doubt, the Internet has a large number of features and tools that
Used creatively and efficiently, they can provide companies with great benefits.
The internet can contribute within companies to increase their market, reduce costs,
improve internal and external communication, improve the company's image, etc.
The secret lies in using the Internet as a tool to improve processes and not to base it on
success of the company in the use of the Internet. The average entrepreneur knows their processes very well,
but in general, he/she does not have a clear understanding of how to take advantage of the new technological advancements for

optimize their processes and consequently achieve greater profits and provide better services to
your clients. If you do not have the necessary knowledge at the time of selecting between
different technological options, the company can invest in a tool that is not what
really needs, that does not allow him to recover his investment or simply take up too much
time searching for information about each tool. A small or medium-sized company, therefore
general does not have the ability to hire a group of specialists permanently in
highly skilled technology, so your best option is to seek a technological ally that
he is always by your side in important decisions but does not represent a great burden from
the financial perspective. The Internet benefits both the accounting professional and the
same accounting. The accountant stays informed and in contact through the Internet
Everyone. Accounting continues to globalize through the Internet, but also
It poses problems since viruses can be contracted through the Internet and harm the...
archived information. The Internet and information systems modify the structures of
company costs, the way they relate to customers and suppliers, the
concepts of customer and employee loyalty

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7-ACCOUNTING INFORMATION SYSTEM (AIS)

Ainformation systemit is a set of interrelated elements that collectsdata, the

processes and converts into information, which is stored and later made known to its
users.
Accounting is an information system, as it captures, processes, stores, and distributes.
vital information for the correctdecision makingin the company.
The fundamental role that accounting has played is to control and organize the different
company activities in order to understand the situation in which it is located, of a
in an agile, timely, and useful manner, to carry out the purposes that one wants to achieve and thus
comply with theobjectives.
The SIC should not only be a system that provides information, allowing forthe addressfrom the
The company should not merely exercise technical control over it, but must allow for the decision-making.

decisions.
It is advisable to create a more detailed and accurate accounting information system that allows
know exactly what really happens inthe organizationand helped to have
besttoolsfor good decision making at the right time.
In the face of the continuous change in the business world, we must be realistic about
transformations that occur in the environment and three aspects must be taken into account: the
intangibles, technology and therisk.
Users demand quality and trust in the information provided to them according to
social and individual behaviors.

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8-IMPORTANCE OF COMPUTER KNOWLEDGE IN THE AREA OF
ACCOUNTING.

An accounting information system follows a basic model and a well-structured information system.
designed, thus offering control, compatibility, flexibility, and an acceptable cost relationship
benefit. The accounting system of any company regardless of the accounting system that
use, you must perform three basic steps:
Financial activity record
Information Classification
Summary of the information.

The accounting process includes more than just the creation of information; it also involves the
communication of this information to those who are interested and the interpretation of the
accounting information to aid in business decision-making. In each period
Historically, accounting as an information system has adapted to needs.
information about its users, but its development has been limited by technological resources.
Accountants wonder what information users demand.
Accounting systems are used by both internal users, such as a manager,
as external entities that could be authorities (shcp). Previously, the executives of the
Companies demanded monthly reports, which were very costly since they required a...
manual accounting; however, nowadays any program allows you to perform closures
virtual accounting by pressing a key. As we can see, it is very important for the accountant
to know the technological advancements.

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9-TECHNOLOGIES USED IN ACCOUNTING

The impact of technology on the accounting profession is beyond doubt. Technologies of

the information operates asmotorof the change that allows to respond to the new ones
information needs.
By incorporating information technologies into theAccountingtwo are produced
consequences:
Improvements in speed (doing the same thing but faster).
But information technologies can and must also bring about changes in design.
of information systems.
Regarding the impact of information technologies on practices andsystems of
informationIt is necessary to distinguish between those improvements that only affect aspects
quantitative and those that allow new accounting work methods to be implemented
They allow for the design of new information systems.
Among the first, we can mention the largest.speedWhat does using a computer support imply?
for:
Obtain balances and income statements in real time
Deposit the accounts in the commercial registries online
Pay taxes online
Send invoices by electronic information exchange.

This is very positive for thesavingson time andmoneywhich implies but does not introduce changes
methodological.

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11
10- Can computing save a company money-wise?

Computing allows the Accountant a significant saving of time, because he no longer has
to classify or register data, (these activities became something repetitive and routine),
that in the end do not constitute final functions of accounting. The development and systematization of
accounting has relieved the Accountant of this phase of the process, allowing them to take care of
other things such as the analysis and interpretation of the information provided by the programs
computer scientists.
Nowadays, the Accountant is not categorized as just someone who counts figures; today the Accountant is
someone different, and thanks to technological advancement, it plays a very important role within the
organization as an interpreter of the figures provided by the accounting packages and other systems.
Computer science provides the accountant with skills in the use of software packages and programs, which
which leads to an analysis and synthesis of information, reasoning ability, ability to
perception in the daily operations of the company to achieve maximum efficiency and
achievement of goals and ability to visualize the company as a unit.
The primary objective of accounting is to provide information to its users, and
computing allows that information to reach users faster, more completely,
reliable, understandable, objective, and timely. The value that technologies provide
information is 'effectiveness', which is the key point to verify and demonstrate that the
technology contributes to business development, it is there when it becomes a variable
measurable, that is to say when it allows business management processes to maximize in
percentage terms and in real figures the profitability of their operations and the minimization of
their operating, administrative, and production expenses.
Now, the way this Effectiveness is deployed in companies that have
Solutions T1 is geometrically ascending to the capacity of the solutions
implemented in their management processes have been developed based on knowledge
real and complete of their basic needs and tailored to this.
The emergence of information technologies and technological tools has transformed
the accounting and tax management processes of companies and has forced them to develop
new strategies, not only to adapt to the demands of technology, but for the achievement of the
better results.

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 11-INFLUENCE OF COMPUTER SCIENCE ON STANDARDS
OF ACCOUNTING

Considering this, we can observe the revolution that computing has brought in the different
branches of knowledge; the role it plays in the internationalization of
accounting, its first contribution was made when we stopped using the bookkeeping in a formal way
manual for implementing electronic records managed under software or packages
accountable, that the company, or business or owners of the information possess; later on
This information could be viewed and used through a local network in different departments.
from the company, to such an extent that it managed to implant itself in more distant places such as other cities,

that facilitate the work of the branches with their principal.

We live under a new model of life called globalization, which seeks for there to be a
homogeneity in the world produced by technological advances, such as in large part the
media.

BIBLIOGRAPHY

Jesus Marco Galindo (2010)

-innovation and qualification S. L.

- Jesus Maria Gonzalez Pueyo (2007)

- http://lacontabilidadenlainformatica.blogspot.com/

http://leprimavere.wordpress.com/2008/11/06/what-is-the-use-of-computer-science-in-the-
accounting

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