Although the computer may take over a number of the routine functions of bookkeeping, it is inevitable to have knowledgeable bookkeeper to assess what the computer has generated and ensure the correctness of the accounts it has produced. There is also still a data preparation role that needs to be performed when taking data from the source documents and preparing it for entry into the computer.
It is also likely that the output from the computer will not appear in an identical format to the old manual system. For example, the format of accounts produced by the computer may appear differently. This is noticeable, for example, when the bank accounts report generated by the computer software with the bank statement. It is important that the bookkeeper is aware of the different formats in which this data can appear.
The computer will not replace the role of the bookkeeper in its entirety in any business; however, the use of computer is likely to affect the functions performed by the bookkeeper. It will remove much of the routine work they conventionally have performed and replace it with more specialist roles that continue to require good knowledge of the practice of bookkeeping.
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