The first reason is that we need to record business transactions. In fact, VAT invoice and documents are legal documents and they are used to report tax or to control payment. Doing accounting requires an accountant to be good at using computer as he has to put in accounting data with an accounting program and use some accounting functions. All of figures and numbers should be correctly journalized in accounts which are used to make monthly balance sheet.
To make decisions is the most important reason. …
