THIS RESEARCH WRITING IS ON A COMPARATIVE ANALYSIS OF SOFTWARE ACCOUNTING PACKAGE SYSTEM AND MANUAL ACCOUNTING SYSTEM. ABSTRACT This research study is a comparative analysis of software accounting package and Manual accounting system. It focuses on five selected computerized companies. In the course of the study, the researcher investigated the operations, compositions, characteristics and nature of software accounting package and manual accounting system with a view in finding out which of the two systems is better in carrying out accounting and financial operations. Data were collected through primary and secondary sources, which the primary source comprises mostly, the use of questionnaire. The method used in the analysis included descriptive statistics and chi-square distribution were applied in test the hypotheses.