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2.2 Advantages and disadvantages of a manual and computerised accounting system.

Manual Accounting System No 1 Advantages Comparatively cheap workforce and resources, reliability, independence 2 3 from machines Skilled workers availability The ledgers are easy to review, and accountants can make simple changes if 4 necessary Individual accounts are easily reconciled because information is in systematic 5 order through each ledger Accountants also have the benefit of physically handling each ledger and creating notes in customer accounts regarding any issues that need clarification or corrections Reduced speed, increased effort of accountants, relatively slower internal control reporting, routine work Subject to greater human error Business can see itself in fines and penalties if records are lost Easier to be falsified, modified, altered or vanish Disadvantages Difficult to be maintained safe

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Computerised Accounting System No 1 Advantages Faster and efficient in processing information 2 Automatic generation of accounting documents like invoices, cheques and statement of account Disadvantages Power failure, computer viruses and hackers are the inherent problems Once data been input into the system, automatically the output are obtained, hence the data being input needs to be validated for accuracy and 3 More timely information can be produce completeness Not properly set up to meet the requirement of the business due to badly programmed or inappropriate software or hardware or personnel problems can cause 4 Very safe when using password, firewall, and backups more havoc Danger of computer fraud will occur if proper level of control and security whether internal and external are not 5 High speed and mobility of reporting and reliability, no routine work, increased 6 accuracy Accountants also can store several years of financial information with relative ease, giving them the properly been instituted Extremely high cost on developing, introducing and using the system Special trainings for personnel, increased personnel costs, dependence on machines

opportunity to review previous year's information without sorting through 7 8 9 stacks of paper ledgers Internal control system of increased productivity Easy back up and restoration of records Accountants process more information quicker; formulas verify calculated totals and errors are less 10 common. Accounting systems also are customizable by industry, allowing accountants the opportunity to use preset templates for their general ledger.
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