会计电算化是现在社会中一门新兴的学科,所有涉及会计专业的高职院校都开设了电算化的课程,但就目前的形式而言,电算化在实际运用的过程之中还存着一定的缺陷,手工账恰好能弥补电算化的缺陷。基于此,本文主要对会计电算化和手工账的异同点进行相关的分析,针对两者之间的差距给予两者相结合的教学手段,以期为高职院校提供有利的参考和借鉴。 Accounting computerization is an emerging discipline in the society nowadays. All higher vocational colleges that deal with accounting major have computerized courses. However, in the current form, computerization is in the process of practical application There are still some defects, manual accounts just make up for the computerized defects. Based on this, this dissertation mainly analyzes the similarities and differences between computerized accounting and manual accounting, and gives the teaching methods combining the two in view of the gap between the two, with a view to providing favorable reference and reference for higher vocational colleges.