Accounting Systems
Principles of Accounting Systems Design
In designing an accounting system, the system designer must keep in mind the four principles of systems design:
Basic Elements of Computer Systems
Computerized data processing systems are the most advanced type of data processing systems, in which recording, posting, and other bookkeeping tasks are done with the help of a computer. The typical computer system consists of hardware, software, and personnel.
The internal processing is specifies in the form of programs, which can be designed to allow batch processing (grouping of similar transactions to be done at a specified time) or on-line processing (recording transactions as they occur). Commercial accounting packages for microcomputer systems typically use a batch processing approach.