Manual Accounting System

With a manual accounting system, you record transactions manually in journals and ledgers—as opposed to recording them in a computer.

Before the advent of computerized accounting systems, businesses used manual accounting systems.

These systems were based on the double-entry accounting system.

Typically, the system comprised of a series of journals.

These were updated each day from information provided by source documents.

Source documents included things like till tapes, checks, and invoices.

You recorded the information from each source document in the relevant journal.

Then, at month end, you totaled the various columns.

After this, they would take the total of each journal column.

Then you recorded that total in the appropriate account.

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