• Database system is very useful whether in accounting and statistical work as once data being inputed correctly ONCE, this data will be copied accurately to every other record in which it is required.
  • In Database system, data stored in these systems has to be input only ONCE; it is then accessible for any process for which it is required.
  • An example ┬áis the data concerning the sale of a stock item, once input to the database, will be used to create an invoice, make appropriate entries in the Sales ledger and General ledger accounts, update the stock record and be used for management accounts, costing purposes and statistical returns.
  • If using manual efforts, the risk of errors of inputting the same stock item will be greater as this needs to be re-inputed or recopied each time.

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