A Computerised Accounting System is an accounting system in which financial transactions are recorded, processed, classified, summarised and reported with the help of computers and accounting software. It replaces or supplements the traditional manual method of maintaining books of accounts. The system uses computer technology to perform accounting operations accurately and efficiently and provides useful financial information to management and other users. In a computerised accounting system, accounting data are entered into the system through vouchers or transaction forms. The software automatically processes these transactions according to predefined accounting principles and rules. For example, when a sales invoice is entered, the system can automatically update the sales account, customer’s account, inventory records and related tax accounts. Similarly, purchase transactions can automatically update the purchase account, supplier balances and stock records. Thus, one transaction