Imagine a company started by a struggling entrepreneur: it began with one accounting staff, likely a non-CPA, and used Excel spreadsheet, largely a manual system. In the beginning, the attention of the business owner would primarily be focused on producing quality products or the efficient delivery of services, as well as developing and growing its client base. Over the years, the business has succeeded and expanded into an operation that now has more than 20 branches with a significantly much higher volume of transactions. However, its accounting group has likely remained lean, still employing a manual accounting system.