The use of a manual accounting system in which all the accounting procedures are performed manually accounting when even may small business use computer based accounting system.the concept and procedures involved in the operation of manual and computer based accounting system are essentially the same.Computers can be programed to perform mechanical task with great speed and accuracy,they can be programmed to real data to perform mathematical computation and to rearrange data in to any desire format computer can not think.they are not able to analyze business transaction with out human guidance.computer can not determine which events should be recoded in the accounting records which accounts should be debit and credit record an events the effects of computer base system upon the basic Accounting cycle.
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