Accountant VS Accounting Software

This time I will discuss about the functions of accountants and accounting software. Let's see more. Nowadays, there are many companies that sell accounting software with a variety of different features. But what is the function of accountants in the midst of the rise of accounting software? 

Do accountants only do data entry? In fact, the main function of an accountant is not to journalize or compile financial statements but that function should be carried out by a clerk (or bookkeeper for a small and medium-sized company) of course still with the supervision of an accountant. However, there are still many accountants who still handle such jobs. 

Two contributing factors are First, the skills of a novice accountant are not yet possible to handle work outside of journaling and compiling financial statements. This is inevitable, because to be able to perform further functions (advance), anyone needs a learning process that sometimes takes quite a long time. Second, there is still limited space (read: employment) that allows an accountant to perform functions outside of journaling and compiling financial statements. 

This is alarming; has graduated with an accounting degree decades ago but still—forced—to perform clerical functions. However, it should be realized, that automatization is always more cost-effective than manual, and that task has been carried out by accounting software effectively—with the supervision of a relatively minimal accountant. If clerical functions such as journaling and compiling financial statements have been taken by accounting software, then what functions are performed by an accountant? In this article, I quote from one of the sources regarding the main functions of accountants that until now have not been taken over by accounting software Validation Function The main function of accountants who can not and will not pernagh can be taken over by accounting software is the process of validating transactions. 

Example: When an AP Clerk inputs payment on a Bill Note from PT. Sukses Makmur worth Rp 20 million, accounting software will directly reduce debt or Accounts Payable (AP) PT. ABC at the same time reduces the cash balance by Rp 20 million, automatically. 

But the software does not know if the payment is valid or not. As long as it has been inputted, then the software assumes it has gone through the validation process. This is where the function of accountant (AP Accountant in this example) is needed, namely to validate, namely check the completeness of supporting evidence (Bill Note, Receipt receipt of goods that have been signed by the authorized officer, copy of purchase order that has been authorized) and compare the AP number on the system with those stated in the bill notes and supporting documents, before payment is executed. 

Analysis Function Accounting software can not analyze. In the accounting process cycle, the work involving analytical activities is at 2 points, namely: Before entering into the system (accounting software). Analysis is carried out on notes and other supporting evidence before input into the system (software), to determine the appropriate account. This function must be performed by someone not by an accountant, but by a clerk or data entry staff who input transactions. Doing a physical calculation of goods in and out and compare it with the amount listed in the memorandum before input is done classified as an analysis process that can not be done by the software. But it does not have to be done by accountants, simply by delivery and receiving employees.

After entering the system (accounting software). In this case, the accountant's function is required, which is to ensure that all transactions have been inputted into the account in accordance with the correct face value. This function is not performed every time there is a transaction, but rather is scheduled periodically called the process of "ledger detail review" whether it is on a daily, weekly or monthly basis. But it should be done before the closing date of the book, more often better. Reconciliation Function An accountant is required to reconcile all existing accounts. Starting from cash, receivables, deposits, supplies, securities, fixed assets, deferred taxes, accumulated depreciation and amortization, tax credits (overpaid and input tax invoices), current debt, long-term debt, capital, equity, income, costs, to retained earnings, PPh (all articles), VAT, PPNBM (if any). There are 2 events to reconcile: Regular. Regular and scheduled accounts are reconciled, at least once before the book closes. Incidental. In addition to regular and rewarded, account reconciliation is also done whenever necessary. 

All accounts must be reconciled to make sure all transactions have been measured, recognized, and reported correctly. That is, accountants on all fronts and sections must perform this function. Accounting software has not been able to take over this functionality. Evaluation Function The evaluation function is carried out by other accountants, namely internal and external auditors, through the AUDIT process. Especially by internal auditors, the evaluation process is not only carried out on transactions and financial statements produced only, but also in the system including accounting procedures and software used to process transaction data and compile financial statements. Recommendation Function Validation, Analysis, Reconciliation and Evaluation are useless if they don't come up with recommendations because no system is perfect. Some of us must have heard the term "No body is perfect" as well as accounting software there must be no such thing as bugs, defects and so on especially if the accounting software has not been updated. For example, the results of validation, analysis, reconciliation, and evaluation of cash accounts find incorrect measurement or recognition or reporting or all three. 

For these findings should be made recommendations whether it is necessary reversal, adjustment, or correction entry? Repair Function (Revision and Correction) The recommendation function will only be effective if there is a follow-up in the form of improvement. The accountant is responsible for ensuring the necessary journals are completely inputted, and the results of the improvement are in accordance with the financial statements Accounting software will not be usable if no humans run it. To understand the overall use of accounting software requires a truly reliable accountant. This is where an accountant functions. Accountants understand journaling better than ordinary people who do not understand anything about accounting but have to use accounting software. Ordinary people are judged slow to master the program in accounting software if they do not really understand accounting, therefore someone who works in an accounting company must also learn accounting if they want to really understand about accounting software.