In economic the society that world turn, promote with management principle along with the universality that calculator apply, the society inside size business enterprise is applied in droves, break the traditional marketing and across into the calculator the society this an all new realm, each big the data of the small scaled business enterprise manages, will make accountancy the COBOL turns to have the development trend more!
The accountancy is an information system.Accountancy's information handles to develop from the handicraft it are graveness that COBOL turn that accountancy the operation technique handles with the information the way replaces.It puts forward with accountancy's method to accountancy's theories a series of and new lesson, make spread accountancy's structure and form of 统 gradually drive break, new accountancy thought with theories gradually establishment, from and at push the accountancy the oneself hair exhibition with replace at the same time, also promote the COBOL turn the accountancy further perfect with develop.
In the economic globalization society, as computer application and management concepts to the community, small and large businesses have applications in traditional marketing, entering the new field of computer community, the major SME data management, accounting upgrade will enable more development trends! Accounting is an information system. Accounting information from manual handling is to upgrade technology and information handling operation accounting major changes. Accounting theory and its methods of accounting made a series of new subjects for biography - accounting structure being gradually broken, and new ideas and theories accounting gradually established, thus promoting their own made - and the accounting change, also accounting for urgent further improve and develop.