Technology And Sustainability
Visão Geral
The double entry an accountant learns today is the same logic Luca Pacioli wrote about in 1494, but the tools have changed beyond recognition. Most businesses no longer keep their records in heavy leather ledgers; they use accounting software, store data on devices and in the cloud, and let the computer do the adding up. Technology has made accounting faster and more accurate, but it has also raised new questions about how that data is kept safe and stored sustainably.
In this lesson you will see how digital applications now handle all or part of the accounting records, why storing data safely and sustainably matters, and what can go wrong when a business does not. You will compare the main types of storage, from manual paper systems to data storage devices, the cloud and other digital services, weighing the advantages and disadvantages of each so you can judge which suits a given business.
Objetivos
- the use of digital applications for all or part of the accounting records.
- the need to store accounting data safely and sustainably.
- the risks associated with not storing accounting data safely and sustainably.
- the different types of storage systems: manual, data storage devices, cloud services, other digital services.
- the advantages and disadvantages of the different types of storage systems.
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- Which of the following is an advantage of using a digital accounting application rather than a manual system? A. It removes the need for any backups B. It performs the arithmetic, reducing calculation errors C. It works without electricity D. It cannot be affected by viruses Answer: B
- A business stores all its accounting data on a single hard drive with no other copy. What is the main risk? A. The data uses too much paper B. Total loss of data if the drive fails or is stolen C. The data cannot be accessed quickly D. The data is too easy to back up Answer: B
- Which storage type allows accounting records to be accessed from anywhere with automatic backups? A. Manual system B. Data storage device C. Cloud service D. Paper ledger Answer: C
- Which of the following is a disadvantage of a manual (paper) accounting system? A. It can be hacked over the internet B. It requires an ongoing subscription C. It is slow and prone to copying errors D. It needs a reliable internet connection Answer: C
- Storing accounting data in a way the business can maintain over the long term with minimal waste is best described as storing it: A. safely B. sustainably C. manually D. confidentially Answer: B
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Livros Recomendados
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Secção do manual
Define and Describe the Components of an Accounting Information System
"Principles of Accounting, Volume 1: Financial Accounting: Define and Describe the Components of an Accounting Information System" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/7-1-define-and-describe-the-components-of-an-accounting-information-system. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction
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