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What is Evolution of Accounting: Manual to Digital about?

Manual accounting involved recording transactions by hand in journals and ledgers and calculating financial statements manually. This was prone to errors. Computers now facilitate accounting through the use of accounting software, which automates most steps of the accounting cycle except initial transaction identification. Early computers used spreadsheets to digitally mimic manual accounting, but specialized accounting programs now automate the entire cycle except transaction entry.

Author

andelka2

Language

EN