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American Institute of Certified Public Accountants (AICPA)

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eGrove (Univ. of Mississippi)

University of Mississippi eGrove Guides, Handbooks and Manuals American Institute of Certified Public Accountants (AICPA) Historical Collection 1987 Before You Decide on a Computer, Consult with Your CPA because.. American Institute of Certified Public Accountants (AICPA) Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides  Part of the Accounting Commons, and the Taxation Commons The professional services provided by your CPA have broadened to meet the expanding business needs of clients. Perhaps the most significant new service area in recent years involves providing assistance in the use of computers to per­form accounting and other business functions that once were performed manuallyBefore you decide on a computer consult with your CPA because...The scope of CPA services today includes computer consulting because computers must perform accounting tasks and keep records it they are to be an effective busi­ness asset. Therefore, CPAs have gained considerable knowledge and skill in the business applications of computers. By blending knowledge of your business with knowledge of computers, CPAs can help you select and implement a com­puter system suitable for you.A I C P A 1 0 0A CENTURY OF PROGRESSIN ACCOUNTING1887 1987American Institute ofCertified Public AccountantsDivision For Management Advisory Services1211 Avenue of the AmericasNew York, NY 10036-8775338800A computer can’t just be plugged in to solve your paperwork and recordkeeping problems. Com­puterizing your business isn’t that easy because• You must decide what you want the computer to do before you purchase one.• It’s not only the “box” (hardware) that’s important. It’s also the instructions (soft­ware) that tell the computer what you want it to do. The combination will deter­mine the success or failure of applying a computer to your business needs.• Not every “box” can handle the software you may need to accomplish your objectives.• The software you need may not exist and may have to be developed.• Existing software may need to be modified.• Converting your existing records so that the computer can have access to the needed data can be a difficult and lengthy process.• Fitting new computer systems with your manual systems must be accomplished smoothly and effectively or your business could be brought to a standstill.• Employees must be trained to operate the computer and use its products effec­tively within your business system.BUT DON’T GIVE UP just because conversion won’t be easy:— Businesses that don’t automate will be at a competitive disadvantage to those that use computers successfully.— If you wait, the transition to a computer sys­tem could become more difficult.AND DON’T DESPAIR—CPAs have helped many businesses like yours to make a success­ful jump into the age of the computer. Depend­ing upon the circumstances, your CPA can identify or provide the professional services needed to complement the capabilities of your own personnel.But conversion may be more difficult and more costly if you purchase a computer and then go to your CPA for help. Go to your CPA FIRST; when the idea of purchasing a computer comes up.Discuss your ideas with your CPA, the most accessible, objective source of help in solving your business problems with—or without— a computer.The decision on whether or not to obtain and use a computer will be yours in any case. If you decide to do so, you may want the CPA to pro­vide help in accomplishing any or all of the steps towards a successful computer system imple­mentation, illustrated on the following page.Your CPA may provide the needed computer consulting services or may help you to identify and locate the professional assistance you will need to secure and implement a computer sys­tem that’s right for your business. In either case, consulting a CPA before you decide on a com­puter is a better way to enter the computer age!EXAMPLES OF STEPS IN IMPLEMENTING A COMPUTER SYSTEMDetermine automation objectives.Review existing procedures.Develop an action plan for implementation.Appoint an implementation team.Develop software requirements.Select software.Select hardware (the computer, data storage devices, terminals, printer, etc.).Contract for software and hardware.Develop a time schedule for implementation.Develop appropriate changes in the manual system and accounting controls.Select the initial computer operator(s) and train personnel.Prepare business data for conversion to computer records.Install the computer and software.Start and monitor operations of the new system.Determine need for system modifications.Implement modifications.

Before You Decide on a Computer, Consult with Your CPA because..

https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=2017&context=aicpa_guides

Before You Decide on a Computer, Consult with Your CPA because..

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