TYPE OF PROCESS IN RELATION TO ACCOUNTING SYSTEM
the use of computer for accounting and other commercial purposes ha been made simple by the development of many programming packages which consists of programmers and written instruction in the from of manuals of perform certain specific takes. there are many software packages available. for computers. some commonly used packages on personal computers (PC) are:
a) word processor
b) spread sheets
c) data base
it is a software packages to help in text processing. words are processed. processing includes instruction, deletion, changing, moving words, paragraphs etc. words processor for creating reports, writing letters, sending reminders that has relevance to accounting to the extent the written reports are periodically.
the word processor benefits the user in the following manner:
1. it eliminates the need for retyping entire pages(s) to correct changes.
2. the text can be inserted at any location as well, without retyping.
3. it provides additional features like mail-merge and spell checkers. in case one is required to send original copy to many individuals, one will have to type all addresses and text of the letter as many times. mail-merger facility helps by combining the same letter with different addresses.
(b). Spread sheet.
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this is one of the software programming which have increased the utility of computer for accounting purposes. it provides the means to maintain accounting records with ease and accuracy. spread sheet programmers helps to draw vertical as well as horizontal columns on a large sized paper. each column's length and breadth can be adjusted according to suitability.when you perform the calculating on paper manually, you call it a worksheet. however, when you start performing the same operations using a computer with magnetic disks replacing paper, you are working with what are know as electronic spreadsheets. thus an electronic spreadsheet is essentially a worksheet for performing the same sort of accounting tasks on a computer which you would normally perform manually by means of a paper and pencil.
c).Data base.
Data base can be defined as any organised collecting of information. all organisations need and store data of deficient areas like accounting. production, sales etc. there must by a means to store such data/information in an organised manner and a means to retrieve the required information, whenever needed. the method of organisation and timely recall recall of information is done through database management. it helps us to store off-line information that is not immediately required by as but can be recalled at instant's notice. thus database is an organised, integrated collection of data made available with little or no duplication or redundancy of data. in simple words, it is a collection of related files.
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