Manual Accounting means what? It’s simple Accounting without the advantage of technology and performing accounting in your own hand. When anyone performs accounting as maintaining a past system and demonstrates its activity with paper and pen that time it would be a Manual Accounting system.
Shortly, A book with the policies, procedures, standards, and guidelines for the accountants of an individual proprietorship or company. Manual Accounting is not handy for the developing nation most of the time. It takes a lot of time and can make many mistakes. The saddest part of Manual Accounting is it takes more time.