Semi - Automated
Accounting Posting Machines are the basis for mechanical auditing. It is most important development in the history of Front Office Accounting.
Posting machines are of two types: Electromechanical and Electronic. Functions of both the machines are same except that
Electromechanical machine can store limited no. of department totals.
Electromechanical machine cannot retain total balances.
Electromechanical machine cannot be combined with other equipment (at POS). On the other hand, electronic machines are as good as a PC, in terms of cost. In fact, they are the foundation for modern day PMS.