COMPUTER SYSTEM

AND ACCOUNTING INFORMATION SYSTEM

“MICROSOFT WINDOWS OR LINUX, WHICH OPERATING SYSTEM
IS THE BEST FOR ACCOUNTANT?”

BY
MICHELIA LARASATI
1410532047

INTRODUCTION
Nowadays, computer is one of the most important tools that needed by the society to
do some activities of their daily live. It can be in form of personal computers, cell phone, or
even workstation. It has been a crucial part of the society since its development always brings
something new that help the society to do their job easier.
Everyone use computer. Man or women, children or adult, students or employees.
Everyone has been hanging to the computer to do their job. The jobs that they have to do each
day are getting easier since they get so many aids from the computer. One of the jobs that get
so many help from the development of computer is financial related jobs, which one of them
is accountant.
Accountants get many help from the computer since they no longer need to make each
journal and financial statement manually. They just need to enter the value of the transaction
and the computer will make the journal and financial statement for them. And finally they
only need to evaluate it or give some comment related to the journal and financial statement
that have been made. But is it the computer that makes those journal and financial statement
for the accountant? No, it is not. The thing that helps the accountant to do their job is called
operating system.
Operating system is the system that manages computer hardware and software
resources and provides common services for computer programs. It is the most important
program that runs on the computer. The operating system is the component of system
software in a computer system.
Every general purpose computer must have an operating system to run other programs
and applications, since application program usually require an operating system to function.
 Operating system perform basic task, such as recognizing input from keyboard,
sending output to the display screen, keeping track on files, and directories on the disk, and
controlling peripheral device such as disk drive and printers. For larger systems, the operating
system has even greater responsibilities and powers.
As the time goes by, the kinds of programming system keep increasing. A new
programming system appears almost every year. It can be from the existed brand or even
from a new brand. Here are some brands of operating system:
1. Windows
2. Unix
3. Novell
4. Mac OS X – Macintosh
5. LINUX
Among those brands, there are two brands that widely known by the customers and
keep compete each other’s. They always give a new development for the customers to show
that they are better than the others. And those two brands are Windows and LINUX.

ADVANTAGES AND DISADVANTAGES OF EACH OPERATING SYSTEM

Microsoft Windows (or simply Windows) is a metafamily of graphical operating
systems developed, marketed, and sold by Microsoft. It consists of several families of
operating systems, each of which cater to a certain sector of the computing industry. While
Macintosh systems were incredible expensive, computers that came with Windows were
much cheaper and more important in the way that they brought computers into every home.
Windows made the general public realize that each and every household could have a
computer and it wasn't just a machine that was used by big corporates. So Windows brought
computers to the common man.
Linux on the other hand was a UNIX-like operating system created by Linus Trovalds
in 1991 because he was fed up of proprietary software that people had to pay for (eg.
Windows, UNIX and Macintosh). It was developed as a free operating system for personal
computers and it's source code is free for anyone to download and tweak to their own
preferences.
Both of these operating systems have their own characteristics. The users of each
operating systems said that each of their operating system are better than another. But which
one is the best operating system for accountant? The operating systems that can help them to
journalized the transaction and give them a better financial statement? We can’t say that
Windows is better than Linux or Linux is better than Windows. We have to check each excess
of these operating systems.
To see which of the operating systems are better, here are the advantages and
disadvantages of each operating system.
NO TOPIC LINUX
1 The Linux kernel, and the GNU
utilities and libraries which
accompany it in most
distributions, are entirely free
and open source. You can
Price download and install
GNU/Linux distributions
without purchase. Some
companies offer paid support
for their Linux distributions,
but the underlying software is
still free to download and
install.
2. GNU/Linux operating systems
have a steeper learning curve
for the average user. They
frequently require a deeper
understanding of the underlying
system to perform day-to-day
functions, and troubleshooting
Ease of Use technical issues can be a more
intimidating and complicated
process than on Windows.
However, some distributions
such as Ubuntu and Linux Mint
are designed specifically to ease
the transition from Windows to
a Linux environment.
3. Linux is notoriously reliable
and secure. It has a strong focus
on process management, system
security, and uptime.
Reliability
WINDOWS
Microsoft Windows usually
costs between $99.00 and
$199.00 USD for each licensed
copy. However, Windows 10 is
being offered as a free upgrade
to current owners of Windows
7 or Windows 8.1 if they
upgrade before July 29, 2016.
Windows is one of the easiest
desktop operating systems to
use. One of its primary design
characteristics is user-
friendliness and simplicity of
basic system tasks. This is
considered a positive by users
who want their system to "just
work", but more proficient
users may be frustrated by
oversimplification of system
tasks at the expense of fine-
grained control over the
system itself.
Although Microsoft Windows
has made great improvements
in reliability in recent years,
it's considered less reliable
than Linux. Many of the
sacrifices it makes in the name
of user-friendliness can lead to
security vulnerabilities and

4. There thousands of programs
available for Linux, and many
are available as easy-to-install
software packages — all for
free. Also, many Windows
Software programs can be run on Linux
using compatibility layers such
as WINE. Linux supports a
wider array of free software
than Windows.
5. Many of the available software
programs, utilities, and games
available on Linux are free and
Software Cost open source. Even complex
applications such as GIMP,
Open Office, and Star Office
are available for free.
6. Fifteen years ago, Linux
struggled to support new
hardware. Manufacturers often
considered Linux support a
secondary concern (if they
considered supporting it at all),
and device drivers were created
only by enthusiasts who
Hardware devoted their own time and
resources to making Linux
compatible with new hardware.
Since then, the Linux user base
has grown exponentially.
Today, the majority of hardware
manufacturers give Linux
support the same priority as
Microsoft Windows.
7. Linux is a highly secure
operating system. Although
attack vectors are still
discovered, its source code is
open and available for any user
system instability.
Windows commands the
highest number of desktop
users, and therefore the largest
selection of commercial
software. It also has the largest
selection of video games,
although Linux has made
significant gains on this front
— especially with the
continued development of
Linux-compatible gaming
platforms such as Steam.
Although there are many free
Windows programs, utilities,
and games, the majority of the
programs are commercial.
Windows has a massive user
base, so it would be madness
for a consumer hardware
manufacturer not to support
Windows. As a Windows user,
you can rest assured that your
operating system is compatible
with any hardware you might
buy.
Microsoft has made great
security improvements over
the years. But as the operating
system with the largest user
base, especially among novice
 Security to review, which makes it easier computer users, it is the
to identify and repair primary target for malicious
vulnerabilities. coders. As a result, of all major
operating systems, Microsoft
Windows is the most likely to
be the victim of viruses and
malware.
8. There is a massive amount of Microsoft Windows offers
online support available for integrated and online help
Support Linux, including here on systems, and there are
Computer Hope. thousands of informative
books about Windows
available for every skill level.
9. Linux is used by corporate, Microsoft Windows is usually
scientific, and academic the operating system of choice
organizations of every size. It's for gamers, novice users, and
used to power the development business users who rely on
machines and servers at Microsoft software. It doesn't
Google, Facebook, Twitter, run well on older hardware,
NASA, and the New York however. Many Windows users
Stock Exchange, just to name a are thrilled with the changes
few. On the desktop, it is used that Microsoft has introduced
Use Cases by technically proficient users with Windows 10, so if you've
who prioritize system security never used it, now is a great
and reliability, and by time to try it out.
enthusiasts who want to learn
more about computers and how
they work. It's also used to give
new life to older hardware,
enable low-budget computing
projects to succeed, and serve
as the operating system on
single-board computers such as
the Raspberry Pi.

CONCLUSION
From the table above, we can see that each operating system have their own
advantages and disadvantages. Each operating system has good side and the side that they are
lack of. It shows that each operating system is still trying to develop their self to make a
better operating system that can help the brain ware/customers to finish their job, especially
accountant.
 We can say that there are none of these operating system that can be titled better than
the others. And the accountant have their own right to choose which operating system that is
better for them to help them done their job.
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Hall A, James. 2008. “Accounting Information System”. South-Western Cengage Learning.

Business and Economis Lehigh University.

Romney B, Marshall, Paul Jhon Stenbart. “Accounting Information System”. Eight edition

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