1. If you don't understand manual accounting, you won't understand the correlation of various accounting data, just don't know why. According to the specific requirements of each unit, the financial departments of some state-owned enterprises and institutions need to establish manual accounts for the audit of the Commission for Discipline Inspection.

2. Introduction to computerized accounting: Computerized accounting, also known as computer accounting, refers to the application of computer-based information technology in accounting work. Specifically, it refers to the use of accounting software to guide the accounting work process completed by various computer equipment instead of manual work. Accounting computerization is the abbreviation of applying contemporary electronic technology and information technology to accounting practice by computer, and it is an accounting information system realized by computer. It realizes the automation of data processing and makes the traditional manual accounting information system develop into computerized accounting information system. Computerized accounting is a major revolution in the history of accounting development, which is not only the need of accounting development, but also the requirement of economy and technology for accounting work.