1. customized to meet specific needs in the organization
2. support unique business processes not inherent in generic accounting software
3. contain invaluable historical data that may be difficult to integrate into a new system
4. well supported and understood by existing personnel who are already trained to use the system

1. costly to maintain
2. lack adequate, up-to-date supporting documentation
3. may not easily run on new hardware, and the old hardware and parts needed to maintain it may become obsolete
4. are not usually based on user-friendly interfaces such as Microsoft Windows or Apple's Mac OS
5. use software written in older computer languages
6. are often difficult to modify to make them web based or user friendly
7. difficult to integrate when companies merge or acquire other companies

1. small company systems
2. midmarket company systems
3. beginning ERP systems
4. tier 1 ERP systems

1. it is very efficient for large volumes of like transactions where most items in a master file are used during each processing run
2. the basic accounting audit trail is maintained
3.  use less costly hardware and software than other methods
4. the hardware and software systems are not as complicated as on-line systems
5. easier to control than other types of computerized systems, batch totals can be used to ensure the batch was processed correctly
6. when personnel are dedicated to batch processing, they become specialized and efficient in processing those routine transactions

1. processing can take longer than normal if the master files are large and not all records in the master file are used
2. the older hardware makes adding or deleting records take a lot of computer maintenance time due to the sequential structure of the files
3. some data duplication is likely because each batch process often uses its own separate master file, accounts payable and purchasing may be separate batch processes with separate master files, but in both master files vendor information, for example, would be duplicated
4. integration across business processes is difficult in legacy systems that are batch oriented
5. available information in files will not always be current
6. less flexibility in record storage and retrieval

1. as data are entered in real time, the system checks for input errors, which means errors can be corrected immediately
2. information is provided to users on a timely basis, without the time lag inherent in batch systems
3. since all data are in a database system and are updated in real time, all files are constantly up to date
4. the business processes are integrated into a single database so that a single system is achieved

1. the hardware and software are more expensive than those used for batch systems
2. a single database that is shared is more susceptible to unauthorized access of data, unless extensive controls are implemented to prevent unauthorized access
3. real-time systems can be difficult to audit because of the complexity of the system

entity relationships

(how they would be entered into a database)