🧾 Manual Bookkeeping:
-
Handwritten journals, ledgers, cashbooks
-
Used by very small businesses
💻 Digital Bookkeeping:
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Excel/Google Sheets
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Software like Tally, QuickBooks, Zoho Books
✅ Key Differences:
| Feature | Manual | Digital |
|---|---|---|
| Accuracy | Prone to errors | High |
| Speed | Slow | Fast |
| Reporting | Manual | Auto-generated |
