Abstrakt: |
A manual accounting system is a method of managing an organization's financial information using paper and writing tools. The tradition of manual accounting reaches back thousands of years to early buying, selling, and trading. In modern times, most manual accounting involves books called ledgers and journals. These books are organized into columns for recording different transactions as well as corresponding changes in the organization's debit and credit. Although most modern organizations, particularly big businesses, use computerized accounting systems, many people still use traditional manual accounting. |