전산회계시스템의 회계처리와 보고에 관한 연구 = A Study on the Accounting Data Processing and the Report in the Computerized Accounting System

다국어 초록 (Multilingual Abstract)

Due to the rapid development of Information Technology and mass distribution of Personal Computers, many enterprises try to computerize the accounting system and the computerization of the accounting system is the core of MIS(Management Information System). It also plays an important role in developing a system which consolidates sub-systems functioning in such areas as purchasing, production, sales and material.
Domestic accounting education, however, has been done not by the computerized accounting system but by the traditional manual system and does not satisfy the social need of well-trained computer-minded workforce.
Therefore it is necessary to understand how the accounting system is computerized in the era of Information Technology.
This paper compares the differences between the computerized accounting system and the traditional manual system and discusses the usefulness and problems of the computerized accounting system.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 수작업 회계처리시스템과 전산회계시스템의 비교
• Ⅲ. 전산회계시스템의 구조
• Ⅳ. 회계정보시스템의 전산화에 대한 문제점과 개선방향
• Ⅴ. 결론
• 〈참고문헌〉
• 〈Abstract〉