1.

ATTENTION GETTER

As many professional accountants and auditors around the state accounting is a language of

business which is accepted in all developed and developing countries. Every company applies

accounting because it is a way where companies reveals certain management and financial

information to their private, public and government users, and also because accounting is an

essential and crucial tool in business decision-making. Later in time, there are certain

development of information technologies that grew and arise in many computer software that

makes accounting easy as ABC. From this, accounting can be classified into two basic categories

which are manual and computerized accounting. Both Manual and computerized accounting

system are based on the same principles and the same concept of accounting. However, they are

both different in their mechanism, in the sense that manual accounting uses pen, paper, calculator

to record transaction while computerized accounting simply uses computer and accounting

software to enter and record their transactions. This speech of mine will be tackling

Computerized accounting vs Manual Accounting and by that I will be discussing if which of the

two systems are better and easier to use in todays generation.

2. A LINK TO THE AUDIENCE

As an internal auditing student, I experience a lot of difficulties whenever we

have school works, quizzes and activities because most of the time in our curriculum we

often use the manual accounting system and rarely use computerized accounting system.

Well it also provides us many advantages like it trains our mind because we have to think

and record carefully to avoid mistakes, it also avoids corrupt data’s and all of the

information’s are easily accessible to anyone who needs it. But there is also a downside

of it, which makes accounting students to choose computerized over manual. Our quizzes
 or activities can be lost, stolen or damaged, only few copies are available and you know

the struggle that manual accounting is a very time-consuming process. When our

professors let us use the computerized system, I can definitely say that it is way better if

we use the computerized, because one of the reasons are it is designed to be accurate at

all, all calculations are done automatically, it is a fast process because it can be generated

instantly by a click of a button and lastly it is cost-effective and save endless paper, and

time.

3. YOUR CREDENTIAL

One of the things that accounting student must do is to invest our effort and time

in doing and answering accounting problems such as journalizing, trial balance, adjusting

and financial statements. I’ve been an accounting student for almost 3 years including

senior high and attended many accounting and business seminars that the topic on the

relevance of computerized accounting rather than the manual accounting that helped me

solve accounting problems in a much easier way.

4. THESIS STATEMENT

I hope by the end of my speech you will agree that computerized accounting is

much better than manual accounting for the reasons that I have mentioned earlier like

computerized accounting are designed to be accurate at all, calculations are done

automatically, it is a fast process by just a click of a button and lastly it is cost effective.

Moreover, I would also like to add three important reasons why computerized accounting
 is much greater because it can help to minimize frauds, has a good effect on students or

personnel, and lastly it provides accuracy.

5. ROAD MAP

I firmly believe that computerized accounting system must be used by the students for the

three reasons I have mentioned above and I will be elaborating it by giving evidences and

example.

REASON 1: MINIMIZATION OF FRAUDS

 Computer are installed to cut down and lessen the chances of frauds committed by the

students or employees especially in maintaining records of their users and clients and alos

to keep the original transact of cash.

REASON 2: EFFECT ON STUDENTS AND PERSONNEL

 Computer reduce and relieves the manual work, it reduces the firmness and hardness of

work and tiredness, and it also improves the confidence and morale of the students and

employees.

REASON 3: ACCURACY

 Accuracy in accounting statements and other accounting transactions is the most

important thing of all. This can be done with minimal errors or mistakes with the help of

computers and answers that are generated automatically. Computerized system also helps

to locate the frauds and error very easily.

6. CONCLUSION

To summarize everything, I’ve shown you the three important points for the

reason why we should use computerized accounting over manual accounting. It

minimizes frauds, it gives good effect to the students and personnel and lastly

computerized accounting are very accurate. Both computerized and manual accounting

systems are credible ways for businesses and accountants to keep financial records but

for this generation, In choosing between manual accounting and computerized accounting

we should choose the most efficient tool for us which is the computerized system because

it allows a faster procedure, more accurate and reliable system for businesses and it

minimize our stress and helps us to work easily and so as for the future accountants.
 References:

C., V., & C., V. (2017, August 3). Manual Accounting Versus Computerized Accounting. Retrieved

from https://www.experience.com/advice/professional-development/manual-accounting-versus-

computerized-accounting/

Manual VS Computerized Accounting Systems. (n.d.). Retrieved from

https://prezi.com/97kc95qy4n2u/manual-vs-computerized-accounting-systems/

Oden, & Oden, C. (2017, September 17). Computerized Accounting System And Manual

Accounting System. Retrieved from https://www.projecttopics.org/comparative-analysis-

computerized-accounting-system-manual-accounting-system.html

Panchal, R. (n.d.). Computerized accounting. Retrieved from

https://www.academia.edu/30473059/Computerized_accounting

Sanjay, Sanjay, Boateng, M., Boateng, M., Vinayak, & Vinayak. (2018, January 9). Difference

Between Manual and Computerised Accounting (with Comparison Chart). Retrieved from
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accounting.html#KeyDifferences