Cabral, Jonnalene Charlone D.; Carlos, Jon Venydick L.; Ferreras, Elison Brax, Gorospe, Maria Christine B.; and Usison, Ricah Ella A.  4  0   <br/><br/>
A comparative analysis of automated and manual accounting system of micro, small and medium enterprises (MSMEs) engaged in wholesale/retail industry in Brgy. 268, Zone 25, District III, Divisoria, Manila /        6 
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Cabral, Jonnalene Charlone D.; Carlos, Jon Venydick L.; Ferreras, Elison Brax, Gorospe, Maria Christine B.; and Usison, Ricah Ella A. 
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<br/><br/>   Thesis: (Bachelor of Science in Accountnacy) -   Pamantasan ng Lungsod ng Maynila,   2016. 
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<br/><br/> ABSTRACT:  	Micro, small, and medium enterprises (MSME) sector had been considered as one of the major economic growth driver of the country in the recent years and scholarly works about their adoption of accounting system are scanty in the Philippine setting, and thus, motivated the researchers to pursue this study in MSMEs particularly in Barangay 268, Zone 25, District III, of Divisoria, Manila to also benefit the enterprises situated therein. This study aims to assess the accounting performance and the encountered problems of manual accounting system and automated accounting system of enterprises engaged in the retail  and wholesale industry. The researchers employed descriptive or survey research design through distributing an adapted questionnaire. Based on the results gathered by the researchers, the data showed no significant  difference on the performance of the manual and automated accounting system; however, it showed significant difference on the problem s encountered by both system users with the automated system presenting greater problems. Hence, the researchers, under these circumstances, therefore conclude that manual accounting system promotes better effectiveness for it provides better accounting performance and also possesses lesser problems than the automated accounting system which over-all, will be more advantageous to the MSMEs in Barangay 268, Zone 25, District III, Divisoria,  Manila.       
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