Applied Computer Science To Accounting
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ScribdTranslationsComputer science applied to accounting
Resumen
"Applied computing to accounting" is an essay that raises the need for...
accounting professionals understand how information systems work, so that
they can make the most of the potential these offer; when processing the in-
training for the preparation and presentation of financial statements that serve to
the administrators make correct decisions in the companies.
Accounting is a science that, thanks to technological advancements over time,
has managed to become more technical by making many of its processes today able to be carried out
in a more agile and efficient way; for example: the registration of transactions
things that in the past required the intervention of a considerable number of people and
also from the processing of a large volume of physical documents. Currently, this
registration is done through the use of computers and distributed information systems in
the different departments of a company, thus consolidating each one of the infor-
necessary information to streamline the assigned accounting processes. This is why it becomes im-
it is essential that professionals working in the accounting area master it
correct understanding of how an accounting information system works; it allows them to
to have precise control over the processed information in this and thus be able to pre-
to present the results in an optimal and correct manner.
First of all, for professionals working in the accounting field, the dis-
knowledge of how an accounting information system works becomes a serious pro-
problem at the time of defining the processes that this will need to execute, whether to process
the correct manner of backup documentation in the different departments and issue the
financial reports, which can result in inconsistencies in the preparation and
presentation of these, results that will lead company executives to make decisions
wrong decisions that could affect the proper development of your business. (Brock and Palmer,
955
Secondly, it is necessary for professionals in the accounting field to have a clear
understanding how a computer system applied to accounting operates; what they
allows for efficient and agile control of the transactions processed in the different
departments of the company. It should also be taken into account the fact that the co-
The correct definition of these processes generates accurate accounting information. (Rincón, Lasso and Pa-
rrado 314)
Finally, the constant advancement of technology must be taken into consideration, which must
lead to proposing innovative processes that optimize the achievement of efficient results and
effectively streamline the performance of companies:
… Currently, with the increase in the power of computers, their decrease in
costs and thanks to the diversity of existing software packages, all fields
Human activity is being transformed in its methods of work allowing
to satisfy the most diverse needs existing in society. (Gabarda, et al
367)
In conclusion, if accounting professionals do not constantly update their knowledge,
seeking to understand and master the potential of new information technologies applied to
accounting, will see their accounting processes become obsolete and inadequate; therefore,
they are made unable to fulfill the purpose for which their department was created. They must
therefore understand how an accounting computer system works; so that they can
coordinate with the professionals in charge of the design and implementation of these, as they
they need to operate within the company.
Bibliography
Cited sources
Brock, H.R. and Palmer Ch. E. Accounting, principles and applications. Spain, Publisher:
Reverté, S.A. 1987.
Gabarda Polo, L., Sánchez López, M., Sanz Blas, S., Castelló, F.O., López Bronchal, J. and
Monrabal Torrent, A. General Accounting and Treasury. Spain: Prints and Magazines,
S.A. 1998.
Rincón Soto, C.A., Lasso Marmolejo, G.L. and Parrado Bolaños, A.E. Accounting Century
XXI. Colombia: ECOE Editions. 2012.
Sources of consultation
Romero López, A.J. HIGHER ACCOUNTING. Mexico: Educational Programs S.A.
of C.V. 2000.
Vásconez Arroyo, J.V. INTERMEDIATE ACCOUNTING. Ecuador: Mariscal Printing.
2004.