It is an accounting system that uses computers, and is also called EDP (electronic data processing) accounting. Most accounting work involves entering numbers and letters on original documents, collecting, calculating, transcribing, and reporting, and with modern digital computers, this series of processes can be carried out systematically with almost no human intervention. With advances in computer technology and data transmission methods, accounting work is becoming increasingly mechanized, making it faster, more economical, and more accurate. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
コンピューターを利用した会計処理システムで,EDP(electronic data processing)会計ともよばれる。会計業務は,原始伝票への数字・文字の記入,収集,計算,転記,報告がほとんどであり,これら一連のプロセスを組織的に行うことは,現代のディジタル型コンピューターにあっては,ほとんど人手を介在させずに実行可能となっている。コンピューターの技術進歩やデータ伝送方式の進歩により,会計業務はますます機械化され,迅速かつ経済的になり,正確性が高められるようになっている。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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