Q.Distinguish between Manual Accounting and Computerised Accounting, with reference to speed, accuracy, and report generation.

Manual accounting requires each step to be done by hand, sequentially and separately; a CAS automates posting, totalling, and report generation from data entered once.

Compare the two on the three named bases — speed, accuracy, and report generation — before writing the final summary.

Speed: in manual accounting, every transaction must be individually written into the Journal or subsidiary books, and then separately posted to each ledger account by hand — a slow, sequential process. In a Computerised Accounting System, a transaction is entered once, as a voucher, and the software instantly posts it to every affected ledger account.

Accuracy: manual accounting is vulnerable to human errors — wrong totals, mistakes in carrying a balance forward, or errors copying a figure from one book to another. A CAS performs every calculation automatically, eliminating this entire class of arithmetical error (though it cannot correct a WRONG classification decision made by the person entering the voucher).

Report generation: in manual accounting, the Trial Balance, Trading Account, Profit and Loss Account, and Balance Sheet must each be separately prepared by hand, usually only at the end of a period. In a CAS, all of these reports are generated on demand, directly from the same underlying voucher data, reflecting every transaction entered up to that exact moment — this is the "enter once, report many ways" principle that is the defining advantage of computerisation.

Summary: across all three bases, computerisation trades the labour and error-risk of manual, sequential, repeated work for automation built on data entered exactly once — without changing any of the underlying accounting principles themselves.