· Another difference between manual and computerized systems is cost. Manual accounting with paper and pencil is much cheaper than a computerized system, which requires a machine and software. Other expenses associated with accounting software include training and program www.doorway.ruted Reading Time: 8 mins. • Identifying: The identification of transactions, based on application of accounting principles is, common to both manual and computerized accounting system • Recording: The recording of financial transactions, in manual accounting system is through books of original entries while the data content of such transactions is stored in a well- designed accounting database in Estimated Reading Time: 14 mins. · Manual system VS computerized systems In many situations manual systems are inferior to computerized systems. Some disadvantages of manual systems are outlined in .
Comparison Chart. Manual Accounting is a system of accounting that uses physical registers and account books, for keeping financial records. Computerized Accounting is an accounting system that uses an accounting software, for recording financial transactions electronically. Recording is possible through book of original entry. A manual system is a bookkeeping system where records are maintained by hand, without using a computer system. Instead, transactions are written in journals, from which the information is manually rolled up into a set of financial statements. Methods: Validation and training were conducted upon installation of the computer imaging system. Following validation, data were evaluated comparing cytologic detection rates of a six-month cohort of slides screened with computer imaging assistance versus a historic control of manually screened slides.
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