APPLICATION OF COMPUTERIZATION IN THE FIELD OF ACCOUNTING

In the election course of accounting majors in the second semester, i choose one of the
accounting courses from the eight courses i have taken this semester. The subject of Accounting
Practicum I is a course given to student who enter the accounting study program, accounting
courses are also the disciplines of accounting that have theoretical conceptual dimensions, and
applied dimensions. Expertise in accounting also requires the mastery of applicable theories and
the ability to apply in practice both manually and computerized. In addition, the development of
the field of accounting is influenced by the development of information technology. Therefore,
the demand for computerized practice skills is something that cannot be bargained for the skill of
graduates of the accounting study program.
As i study more in the Accounting Practicum course i gained the knowledge that we
can see in the modern world, the increasingly sophisticated development of information
technology today has driven the advancement of computer technology. The world of business is
demanded to be always adaptive to the changes that occur, by continuing to make changes to the
strategy and operation of change in order to stay afloat in the increasingly stringent
competencies. One of the strategic elements for business organizations is data processing. Every
company should be able to perform if the financial data accurately, quickly, and accurately in
order to uphold the company’s business decisions.
The main purpose of applying accounting is to create an integrated financial report
based on document sources and transaction evidence. Recording of evidence, transaction using
manual accounting journals are recorded in a book by preparing tables of general and special
journals and transferring them into subsidiary ledgers and ledgers, then preparing financial
reports specifically on paper or books. The growing need for information and the growing
growth of information technology helps the process of making reports that are typically viewed
and stored manually, can now become more practical with just a few steps, and it is easy to
present. So many accounting software that can help in making financial reports, such as
Microsoft Office Excel, MYBO, and others. By simply entering data and transaction evidence in
just a few steps, the journalizing, book-entry and reporting process will be very accurate, and
quickly presented, with an interesting and informative report display.
The impact of technological advances (computers and software) has significantly
affected accounting and financial practices. Significantly occurs in accounting data, which is a
manual accounting system to a computerized accounting system. Thus the business world
ultimately requires not only skilled workers who understand the basic concepts of accounting but
also mastery of computer aids, which are usually available in assisting accounting work is
Microsoft Office Excel, MYBO, and others.
Microsoft Excel is one of the most popular and sophisticated spreadsheet programs
today. Excel plays a role i the management of information, especially data in the form of number
or calculations. The rapid development of information technology, especially computers, and the
growing development of financial management, demanding the processing of data faster. The use
of computers has become imperative. Various functions and facilities owned Excel allows for the
data in various cases, both in service companies, trade, and industry. In the accounting program
using Microsoft Excel accounting cycle is not much different from done manually. In this cycle
start from transaction recording based on proof of transaction into journal, then ledger data in
post to ledger. From the ledger in the move to the trial balance, then make a work sheet, then
made adjustments based on existing adjustment data, then made a financial report. The advantage
of creating a work report using a spreadsheet-Microsoft Excel for an accountant can create
formulas that can be duplicated into other work papers, thereby facilitating the creation of
financial statements and minimizing recording errors that cause imbalance in the balance sheet.
The benefits of spreadsheets are the ability to process data, analyze, present, and calculate data.
In the function there are several categories that can be used in managing data in spreadsheet,
namely Count, Max, Min, Average, Vlookup, Hlookup, If.
The second accounting application program is MYBO, is one of the integrated
bookkeeping applications by using the largest number of users in the world. MYBO is also a
package of computer programs for data processing accounting that is made in an integrated
(integrated software). Program created by MYBO Limited Australia, than this software has been
in use and developed in several other countries. MYBO has provided a ready-to-use chart of
accounts for 105 corporate types. MYBO accounting has many advantages compared to similar
software, that is easy to use (user friendly), easy to understand by layman who do not have deep
knowledge about computer and accountancy, and very easy to operate and can be applied to
various kind of business. In the function there are several categories that can be used in
managing MYBO data is Open, Create, Explore, What’s New, Exit.
 The application of computerized programs in the field of accounting such as Financial
Institutions, Banks, Companies, and others, will greatly assist an accountant in preparing
financial statements efficiently, speed in processing data and data is done automatically by the
computer in the manual. The use of computers also has a high provision.