As the field of computer technology applications in accounting, the traditional manual accounting system has undergone tremendous changes, from the manual accounting methods to the computer system accounting method. This change greatly improved the efficiency of the accounting staff. This manual accounting system in the computerized accounting system and the Comparative Study of the paper puts forward the process of development of computer accounting, computerized accounting analysis of the impact of the existing accounting, accounting and computer manual summarizes the similarities and differences of accounting. Also studied the main advantages of computerized accounting, computer accounting also analyzed a number of deficiencies, these deficiencies exist in the same time, the paper identified a number of outcomes to improve the approach was carried out from all the negative perfect. The paper also combines the new development prospects of the development trend of computerized accounting further prospects.