Q.State any four points of difference between manual accounting and computerised accounting.

A short-answer version of the comparison question, requiring only four clearly stated points rather than the full essay-length table.

Any four genuine points from the fuller comparison — recording, speed, accuracy, storage, cost, real-time information, skill required — are acceptable as long as each is stated clearly and correctly.

Manual accounting and computerised accounting differ from each other on several practical grounds, of which four important ones are as follows.

First, they differ in the method of recording and posting: in manual accounting every transaction is written and posted by hand across the journal and ledger, whereas in computerised accounting a transaction is entered once as a voucher and the software automatically posts and updates all related accounts. Second, they differ in speed: manual accounting takes considerable time to produce a trial balance or final accounts because each stage must be manually completed in sequence, while computerised accounting can generate these reports almost instantly from data already entered. Third, they differ in accuracy and error risk: manual accounting is more exposed to casting, carry-forward and transposition errors because the arithmetic is done by hand, whereas computerised accounting performs these mechanical steps with consistent accuracy once correctly programmed. Fourth, they differ in cost structure: manual accounting involves a low initial cost but a rising ongoing labour cost as transaction volume grows, while computerised accounting requires a higher initial investment in hardware, software and training but becomes more economical per transaction as volume increases.

Students sometimes list the same underlying idea twice in different words (e.g. 'speed' and 'time taken') and count it as two separate points, which does not satisfy a genuine 'four points' requirement.