Introduction to the Use of Computers in Accounting
- A computer is an electronic device, which is capable of performing a variety of operations as directed by a set of instructions. This set of instructions is called a computer programme or software.
- Data is the raw facts or figures on which the process is done by the computer.
- A system is a group of integrated parts that have the common purpose of achieving some objectives.
- Information system consists of network of all communication channels used within an organisation.
- It combines people, hardware, software and processes.