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Data processing tasks performed include SIA 4 basic tasks as follows:
1. Data collection. Each action is described by a data record. If the action involves environmental elements is called a transaction. Business and accounting principals generally only consider transactions that have financial value.
2. Data manipulation. Data needs to be manipulated to be converted into useful information. Data manipulation operations include the classification, Sorting, calculations.
3. Data storage. There are a lot of transactions in each company. Each transaction is described by a number of data elements. The data should be stored in one place and must be found easily if the data is needed.
4. Document Preparation. SIA produces the output for individuals or organizations inside and outside the company. Output is triggered in two ways:
By an act of output produced when something happens. As examples of bills prepared in time of order.
The output generated by the schedule at some point.
Generally the output of the document, but more and more users use a visual (display screen) to obtain information in a timely and appropriate, without having to wait for regular reports from the accounting published on schedule. access to information can be done locally or globally by using public facilities.
Based on the above description can be said that the responsibility of collecting, storing and processing data and reporting financial transactions are part of the responsibility of the accounting department. Other parts such as sales, purchasing, finance the operational part of preparing the evidence of transactions, while the IT is part of the supporting facilities include data processing software, including the selection of technology hardware and holds responsibility for the security of data systems.
Accounting computer accounting system is a business transaction with automatitation implement open management, so that accounting information can be obtained directly through terminals scattered corporate environment. With this facility allows management got the information through visual media available on the monitor own without waiting for a report published routine accounting section.
In the accounting manual, all the responsibility of data processing and reporting of both financial and operational reporting is the duty of the accounting department. On the computer accounting reports that are operational can be directly issued by the relevant sections, so the responsibility of the accounting becomes lighter.