The21stcenturyisaninformationageofinformationprocessing,computerasthemostefficienttool,inallwalksoflifecanbewidelyused.Inaccountingofthisdiscipline,accountingcomputerizationappearanceofaccountinginformationprocessingwithaqualitativeleap,alongwiththenetworkappear,globalinformationprocessingnetworkbecometheinexorabletrendinhistory,standaloneworkthedrawbackofthesystemisclear,inordertoadapttotheenvironmentchanges,thenetworkaccountingarisesatthehistoricmoment,makeupthedeficiencyofaccountingcomputerization,becomethenewfieldofaccountingdevelopment.