earticle

영어

To have accounting procedures performed properly by a software, the nature of the software within accounting should be defined, which requires a logical basis. Since there is a consistency in providing an economic convenience for the future, calculation of assets and cost, it can be seen in terms of asset worthiness. With the rapid development of computer system, the accounting standard in a software should be boldly corrected to be advanced. The current accounting process for the purpose of tax revenue can not be seen as the most desirable accounting standard in software. It should be created after a comprehensive evaluation based on the nature of the software taking into consideration the tax accounting, management accounting, financial accounting and the developmental atmosphere of information industry-oriented society.