在一般的财务分析中，有三种基本的个人电脑软件无疑满足了人们90%的需要。通过对这几种程序类型的标准化和对一种特定产品的标准化，企业能够保证它们的员工用上可利用的最好的系统工具并将人力培训与所需支持最小化。

电子制表程序是把用户的计算带入商业世界的突破点。这个系统功能强大且容易操作，只需几个小时的自学即可掌握。一个人在连续使用两个月后，就可以成为这方面的专家。

电子制表系统在开机时把所有的数据输入个人电脑的存储器。因此这一处理过程相当快。尽管这是电子制表系统的一大优点，但这也导致它在处理大容量数据时具有局限性。在这种情况下，就必须使用数据库管理系统。

数据库管理系统是运行大型文件强有力的工具。大型个人计算机元件包括2 000～20 000条记录。这一系统的价格与电子制表程序相比有很大程度的增加，尽管在多数程序包方面，即使经过好几天的培训，初学者也只能取得一些基本的效果。

还有一种叫文字处理包程序，它可以提供对常规管理报告的高质量展示。例如，它可以很容易地将文字处理系统、电子制表系统与数据库管理系统联系在一起，这样文字处理系统使用在电子制表系统里面的数据生成字母，而电子制表系统则可以使用数据库管理系统中的数据。

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Advantages of Computer Accounting

One of the important advantages of computer accounting is that it is efficient.In less than half the time needed for traditional，non-computer accounting，you can complete the required functions through computerized programs.Specialized accounting software，such as Acclaim or Quicken Personal Finance，can facilitate your personal or business accounting and save you valuable time.

Cost savings.Computer accounting saves time and，therefore，saves your money.Small businesses may not require an expensive accountant for their operations.Some owners，who are a little familiar with basic accounting procedures，can save money by buying dependable accounting software that they can use themselves.Once the software is installed，the program guides you step by step through the accounting process.

Efficiency.Computerized accounting methods are very efficient.They eliminate the human error factor，which is common with non-computerized accounting.The computer accounting process makes it easier to record your transactions，perform calculations and keep records from day to day.Such data could also be downloaded into spreadsheets and graphic illustrations for presentations.

Disadvantages of Computerized Accounting.There are some disadvantages to computerized accounting.It may be challenging for those living in countries where a power supply is not steady.Another issue is the threat of viruses，which can destroy your data and files with no warning.Backing up data on a remote data storage system may help you safeguard your valuable accounting information.

Security challenges.Internet security is a problem that continues to confront everyone，regardless of how sophisticated the security software is.Hackers are always one step ahead and are able to penetrate and steal data from unlikely places.Also there are issues with badly programmed or inadequate software that could lead to a wrong accounting outcome.