Q.Distinguish between manual accounting and computerised accounting.

This question asks for the points of difference, not a description of either system alone, and is best answered with a short comparative table.

The two also differ in storage of records (bulky physical books versus compact electronic data), the skill required of the operator (manual bookkeeping skill versus computer literacy plus accounting knowledge), and how up-to-date the resulting information is at any given moment.

Manual accounting and computerised accounting both rest on the same double-entry accounting principles and aim at the same end result — an accurate trial balance and final accounts — but they differ substantially in the method used to reach that result.

Under manual accounting, every transaction is recorded, posted and totalled by hand across the journal, ledger and other books, one stage after another; this makes the process comparatively slow, since the trial balance can only be prepared once every earlier stage has been completed manually, and it is more exposed to clerical errors such as casting mistakes, errors in carrying forward balances, and transposition of figures, because each step depends on manual arithmetic. Physical records also require substantial storage space and must be searched by hand when a particular entry needs to be traced. Under computerised accounting, by contrast, a transaction is entered once as a voucher, and the software itself posts it to the relevant ledger accounts, updates totals, and can generate the trial balance and other reports almost instantly; arithmetical accuracy is high once the software is correctly set up and the data entered is correct, and up-to-date information is available at any time rather than only after fresh manual compilation. Data is stored compactly in electronic form and retrieved instantly by search rather than by manually turning pages.

The two systems also differ in cost pattern and skill required: manual accounting has a lower upfront cost but a higher ongoing clerical-labour cost as transaction volume grows, while computerised accounting requires a higher initial investment in hardware, software and training, but its cost per transaction falls as volume increases. Manual accounting requires bookkeeping skill in posting, casting and balancing, whereas computerised accounting additionally requires computer literacy and familiarity with the specific software used, and correction of an entry is typically made directly on screen (subject to the access controls in place) rather than by striking through and rewriting a physical page.

A weak answer merely restates the meaning of each system separately instead of directly contrasting them point by point (speed, accuracy, cost, storage, skill needed) as a 'distinguish between' question requires.