| S. No. | Manual Accounting | Computerised Accounting system |
| (a) | It is done manually. | It is also done, manually according to principles |
| (b) | Entries are recorded manually other calculations also done manually. | Entries are recorded manually but other calculations are done by computers. |
| (c) | Transactions are classified by means of posting into ledger. | Stored transaction data is processed to appear as classified. |
| (d) | All adjustment entries are done manually | Entries related to posting are done by computers. |
| (f) | After the preparation of financial reports, the A/cs make preparations for the next accounting make preparations for the next accounting | There is year end processing to create and store opening balance of A/cs in data base. |
