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Accounting

In: Business and Management

Submitted By Assemgabby
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UNIVERSITY OF EDUCATION WINNEBA
COLLEGE OF TECHNOLOGY EDUCATION KUMASI

NAME : ASSEM GABRIEL AKROFI
PROGRAMME : BSc (ACCOUNTING EDUCATION) LEVEL : 100
CLASS : B
SUBJECT : ACCOUNTING
COURSE CODE : ACC 111
NAME OF LECTURER : J.Y DWOMMOR INDEX NUMBER : 5151010092

QUESTION
With the introduction of computer, accounting as an area of studying has out lead its importance because with two or three weeks of training, a computer programmer can prepare financial statement using computer application. A. What extend do you agree or disagree with this statement? B. In not less than two and less than five pages, write an essay on this issue.
SOLUTION
I disagree with the motion that a computer programmer can prepare financial statement on his own. To set the issue burning, let us consider who an accountant is and the role he or she performs in an organization as compared to a computer programmer.
An accountant is anyone who monitors and records the flow of money through a business or an organization. He or she verify the accuracy of all monetary transactions and to make sure that all these are legal and follow correct guidelines. Accountants may choose to work private individuals and help them with their financial decisions, tax returns or other money related issues. The accountant practises accountancy and accounting which is the disclosure, measurement or provision of assurance about financial information which help investors, tax authorities, managers and others who make decisions about allocating their financial recourses.
Part of the job description of an accountant in a small firm may include the responsibility for keeping all financial records. These records include accounts payable, retail sales and any other information relating to investment held by the company. These accounts are arranged in ledgers which are used to measure the financial stability of the company. Ledgers are always updated and may be consulted by higher ranking members of a company or managers when they are making important business decisions.
Accountants in larger firms also perform internal audits so as to ensure that the financial records of the company are correct. In order to avoid bias and subjectivity, an internal audit cannot be handled by an in- house accountant, therefore, many companies may rather hire outside accounting firm to perform their audits. Most times an accountant would rather specialize in a particular field such as book keeping, audits or taxes.
The accountant may be required to perform all or some of these tasks depending on the focus and specific needs of the organization they work for, * Document financial transactions of various types by entering account information data * Analyse accounting options and suggest financial accounting * Summarize financial status by collecting information and preparing balance sheet, profit and loss, account statement and other reports * Ensure accounting controls by suggesting procedures and policies * Secure sensitive accounting information by completing data base backups * Prepare payments by requesting disbursement and verifying documentation * Answer accounting related questions by interpreting as well as researching accounting regulations and policies * Study new and existing regulations and comply all legal requirements * Ensure that legal financial requirements are adhered to and advice management on relevant actions * Maintain customer confidence.
On the hand, accounting software describes a type of accounting application software programmed by I.T personnel to record, and process accounting transactions within function modules such as accounts payable, account receivable, payroll and trial balance. It functions as an accounting information system. Accounting software makes it easier to keep accurate financial records, reducing the time spend on your accounts. But that is just for starters.
Accounting software eases the pressures of running your business by making you more efficient and organized. For instance; * Spent less time on everyday task like invoicing, checking late payment or recording expenses. * Get an insight into your business – understand how you are doing and make good decisions. * Reduce HMRS stress – simplify your tax return and be confident you pay the right amount of VAT.
Programmers can do the following with accounting software: * Create and send invoice * Log business expenses * Check profit and loss * Submit VAT returns * Record deposits
However, I.T personnel cannot programme accounting software without the guidelines or help from a professional accountant. The professional accountant is needed to programme accounting software so that the software complies with; * Professional regulatory * Internal regulatory and other changes that may affect financial information.
Secondly, I.T personnel without in – depth knowledge in accounting cannot prepare income statement with an accounting software. Even if it is possible, the programmer must have the ability to interpret the income statement to make it more relevant and considerable by users of accounting statement to make some decision. Users of accounting statement are individuals and institutions such as shareholders, managers, customers, government, and general public just to mention a few. So in other for this institutions and individuals to understand the accounting information it must be interpreted by an accountant. When the account is well interpreted, users use it to know performance of the organisation. It is also used to measure the efficiency of the organisation by means of inter –company and intra company comparison. So in order for the interpretation to be done accurately and efficiently it must be done by trained accounting personnel.

The accountant can rather use two to three weeks of training to learn how to create and use accounting software to his or her benefit the following ways; * At the centre of your business because you record every transaction in your accounting software, it puts useful insights at your fingertips. See a snapshot of your cash flow or view a breakdown of client profitability instantly. These tools provide valuable insights into every aspect of your finances, helping you make key decisions with confidence. * Accounting software tends to be in the cloud. This means you access it online rather than installing it on your computer. It is more flexible because you can use it from different devices – like your computer, tablet or smart phone. No matter where you are or what device you use, you see the same, up – to - date figures. And you can easily share them with your accountant.
The cloud protects your data. When your financial data is stored on servers in the cloud, it is protected and backed up for you. This keeps it save, even if your computer crashes or you lose your laptop. All data sent over the internet is protected by bank – level encryption, which means your figures stay save from prying eyes. Moreover, before the financial statement is been publish it must be audit by an accountant. Financial statements are been prepared in accordance with certain standard set by professional accounting body. This auditing is done to check whether the financial statements are been prepared to the set standards by the accounting body. Accountants may sometimes prepare their financial statements in such a way that it will be more presentable to its users. They will not enclose all material facts that actually happened in the business. So in order to check all these things the accounts must be audited by an auditor. The auditor also checks that some frauds are prevented from the business. For someone to be able to audit a firm account he/she has to study accounting. Furthermore, the study of accounting, equip one with the skill and knowledge to prepare financial budget for an organisation. Budget is the quantitative and expressions of plans stated in either physical or terms or both. Budgeting involves forecasting into the future to make plans for it. When preparing budget one need to predict what is likely to happen in the organisation and make financial provisions for such situations. A budget shows the expected revenue and expenditure of an organisation. In conclusion, the programmer can work hand – in - hand with the accountant to expand accounting software. Accounting software becomes more powerful when you combine it with other useful functions. For instance: * Use a mobile application – to view your figures or record expenses quickly while you are out and about. * Accept credit or debit cards – and have these payments recorded against the correct invoice. * Connect to your bank – to ensure transactions on your statement match those in your account.
The introduction of accounting software cannot therefore underrate the study of accounting.

REFERENCE * E.N Assabil- Ascertain’s guide Financial Accounting for SHS

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