Explain the meaning of manual system

A manual accounting system is a system of recording transactions by hand. Discover what businesses still use these systems, their advantages fileslib. A manual system is one that is operated by human power, rather than by electricity or by some other automated means. The term is most often used in The manual accounting system is the practice of keeping financial records without the aid of a computer system and accounting software. Books
What are the examples of manual system? Manual Information Systems : Diary, Address Book, Filing Cabinet .
A system involving data processing which does not make use of stored-program computing equipment; by this somewhat arbitrary definition, systems using other