An accounting system is part of the organisation’s management information system therefore a good or decent accounting system must be able to produce reports like trial balance, aged debtors and aged creditors. Accounting systems must provide data that should enable the production of management accounts, statutory accounts and must also assist the managers and accountants in discharging their stewardship roles.
This article specifically focuses on computerised accounting systems; however, some of the characteristics of computerised systems can also be found in manual systems. Computerised accounting systems refer to packages like Sun, MYOB, Mamut, Sage, QuickBooks and similar packages. A good computerised accounting system should possess the following characteristics:
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