Michael has been managing a restaurant for five years. During that time, he used spreadsheets to keep track of income, expenses, and other operational transactions. At the end of each month, he turns in all the documents to his accountant for bookkeeping.

During this year, Michael is set to open two new branches. He thinks that following the manual process would be too complicated, so he wants someone like you, who is studying accounting, to explain how he can transform his manual process into a digital one.

Questions:

1) Explain to Michael what he should take into consideration before transforming his manual processes to digital ones.

2) Give three (3) examples of how to convert manual processes and what is involved in the operation of the business to its equivalent in a digital system.

3) Reflect on the advantages and disadvantages of adopting an accounting information system.