Accounting is one of the major disciplines in which computer technology has had its largest applications. This is largely due to the quantitative nature of accounting; most of the accounting cycles, procedures, and models are classifiable into logical detailed steps where the transaction data are the inputs and the various accounting external and internal reports are the outputs. In addition, the size and diversity of these reports, some of which are required by law; the required degree of precision in the data; the timeliness of the reports; and the numerous different users of the accounting information are some of the factors which have made computer applications in this discipline not only favourable but also necessary.


Generally Accept Accounting Principle Financial Account Standard Board Computer Crime Certified Public Accountant Audit Procedure 
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© Ukandi G. Damachi, H. Ray Souder and Nicholas A. Damachi 1987

Authors and Affiliations

  • Mohamed Bayou

There are no affiliations available

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