\(\bullet\) Faster Processing: Computers require far less time than human beings in performing a particular task. Therefore, accounting data are processed faster using a computerised accounting system.
\(\bullet\) Accurate Information: There is less space for error because only one account entry is needed for each transaction unlike repeated posting of the same accounting data in manual system.
\(\bullet\) Reliability: Computer systems are immune to boredom, tiredness or fatigue. Therefore, these can perform repetitive functions effectively and are highly reliable.
\(\bullet\) Easy Availability of Information: The data are easily available and can be communicated to different users at the same time.
\(\bullet\) Up-to-date Information: Account balances will always be up-to-date since the records are automatically updated as and when accounting data are entered or stored.
