In a manual accounting system, the journal entries are prepared first and then transferred to general ledger at some later period. It may be a tedious and time-consuming process for companies with numerous business transactions. A computerized accounting system as SmartBooks, on the other hand, is more fast and more accurate. Once enough information is provided and the journal entry is correctly recorded, SmartBooks automatically posts it to the relevant accounts in the general ledger and thus increases the efficiency in terms of speed and accuracy.