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principles
of 
computerised accounting are the same as those of 
manual accounting
.
Most references to computerised accounting talk about accounting 
packages
. This is a rather general 
term, but most of us can probably name the accounting package that we use at work. An accounting 
package consists of several accounting 
modules
, eg receivables ledger, general ledger.
We are going to look specifically at 'applications software'; that is, packages of computer programs that 
carry out specific tasks. 
(a) 
Some applications are devoted specifically to an accounting task, for example a payroll package, 
a non-current asset register or a inventory control package. 
(b) 
Other applications have many uses in business, including their use for accounting purposes. 
Examples of this are databases and spreadsheets, which are covered in Section 8. 
7.1 Accounting packages 
Accounting functions retain the same names in computerised systems as in more traditional written 
records. Computerised accounting still uses the familiar ideas of day books, ledger accounts, double 
entry, trial balance and financial statements. The principles of working with computerised sales, 
purchase and nominal ledgers are exactly what would be expected in the manual methods they replace. 
The only difference is that these various books of account have become invisible. Ledgers are now 
computer files which are held in a computer-sensible form, ready to be called on. 
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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
226
 
7.2 Manual systems vs computerised systems 
In
many situations
manual systems are inferior to computerised systems 
in terms of productivity, 
speed, accessibility, quality of output, incidence of errors, 'bulk' and when making corrections.