- It takes time to set up a computerized system and for a while you will probably need to run a manual and computerized system together, to prevent disasters in the transition.
- The person inputting data still needs to understand bookkeeping.
- The record-keeping process still has to be followed and supporting documentation must be kept.
- You need up-to-date software and someone in the organisation needs to have a good understanding of the computer software.
Before you computerize (or even use electronic banking and payment facilities), you must get approval from your auditor and from your Board or Management Committee. The approval should be documented.
Despite the above, computerisation is probably the best route to go, unless your books are very simple and your transactions very few. Be sure to get expert advice and to allow for start-up problems.
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Source : http://keuanganlsm.com/financial-control-computers-system-or-manual-bookeeping/