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manual system

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

The accounting or bookkeeping system that does not utilize computer software for entering
transactions into journals and ledgers.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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