Accounting refers to the collection, arrangement, recording, calculation and reporting of original vouchers, which requires standardization and accuracy to ensure the effective implementation of accounting, accounting supervision and accounting standards.

From the development of computerized accounting, there are two forms of accounting treatment: manual accounting treatment and computer accounting treatment. Computer accounting treatment is the extension and development of manual accounting treatment, and its contents are basically the same.

Whether the current accounts are processed manually or by computer is only different in processing methods, and its processing purpose is the same, that is, all accounts should be set up according to the statutory accounting system, accounts should be established, accounting vouchers should be filled in and audited, vouchers should be entered, trial balance should be made, reconciliation should be made, statements should be made, and declarations should be made on schedule.