| Manual accounting | Computerised accounting |
| 1. | The data recorded under manual accounting are visible. | The data stored in computerised accounting (i.e.) in computer) are not visible |
| 2. | The trial of vents under can be easily established. | The trial of event cannot be established easily under computerised accounting. |
| 3. | The data recorded in manual accounting are not subjected to the risk of manipulation. | The data recorded in computerised accounting are subjected to the risk of manipulation. |
| 4. | The cost of preparing statements and reports under the manual accounting system is high. | The the cost of preparing statements and reports under computerised account will be low. |
| 5. | In manual accounting system, accounting data cannot be adjusted to produce various special statement and reports. | In computerised accounting system, the accounting data can be easily adjusted to generate various special statement and reports. |
