When running a business, you have to decide on what type of accounting system you wish to use. You can choose between using a manual accounting system or a computerized one. While computerized systems are convenient, there are some distinct advantages that manual accounting systems can provide.

Avoid Corrupt Data

One of the benefits of using a manual accounting system is that you know your documents will always be available when you need them. This is not always the case when you use a computerized system. When you use a computerized accounting system, many times the data will become corrupted, and you will not be able to access the information any longer. At that point, you could potentially lose years' worth of data that you desperately need for your business.

Duplication Mistakes

When using a manual accounting system, you do not have to worry about duplication errors. With a computerized system, there is a chance you will duplicate the wrong file and use an outdated set of numbers. With a manual system, you simply have a book with your data in it. Duplicating the data would be a very involved process, which is not likely to occur. This helps you avoid using the wrong data.

Making Changes

Another advantage of manual accounting systems is that they are easier to make changes to. When you need to change an entry on your ledger, you simply take an eraser and erase the entry. Then you can write the new entry in the blank. When you need to change an entry in your computerized accounting system, you may have to type in a password and find the appropriate file before you can change it. This takes additional time and can create problems.


Another advantage of using a manual accounting system is that it is easily accessible to anyone who needs the information. For example, business owners may rely on their accounting staff to handle the accounting software and the information in it. If the owners need access to some data in the system, they have to wait on someone from the accounting department to get it for them. With a manual system, they can easily look in the book and get the information themselves.