Özet:

Accounting is the process of recording, classifying, summarising, analysing and interpreting financial transactions and communicating the results thereof to the users interested in such communication. It is a service activity to provide qualitative financial information and it is useful in making economic decision. Advancements in Computer technology have dramatically improved accounting systems and transform economic life. Computer technology deals with the application of computers and the other telecommunications equipment to store, retrieve transit and manipulate data. Applying Computer technology in the context of business it is designed to help management in their stewardship function, support management in their day to day operations and decision making. The advancement of Technology has led in the creation of the computerised accounting systems which is commonly adopted by Business entities at present. Thus, entities need to improve their systems in order to match their information needs for better decision making. With the advent of computer based accounting systems accountants have to cope with the resulting complexity of the flow of information through the accounting systems. Traditional accounting procedures did not accommodate sophisticated Processing devices that came with the computer based accounting system. With the introduction of computer to many business applications, those business areas that involves repeated task which are often monotonous to human errors ( cash, inventory control, payroll, etc) are increasingly being simplified accurately by combining the cost effectiveness, simplicity of use, efficiency, reliability and accuracy of the computer to obtain, analyse and interpret data information for efficient business decisions. This paper highlights the impact of Information Technology on Accounting Systems.

Anahtar Kelimeler: