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An accounting manual contains an outline of all of the pertinent accounting rules, procedures, and guidelines for an organization. It is developed internally by Manual accounting systems use physical records, pads of paper and books, onto which transactions are entered by hand. Accounting pages have four or more printed This kind of accounting system entails keeping transaction records in the form of books and journals which are then manually converted into a set of financialManual accounting uses several paper ledgers and journals where accountants record financial information. The general ledger includes miscellaneous transactions