The main difference between a non-integrated accounting system and an integrated accounting system is the number of accounts maintained.

A non-integrated accounting system typically involves separate and independent software systems for different accounting functions, such as accounts payable, accounts receivable, inventory management, and general ledger. Each system operates independently and has its own set of accounts, which means that data needs to be manually entered and reconciled across these different systems.

On the other hand, an integrated accounting system combines all these accounting functions into a single software system. This means that there is only one set of accounts that is used across all functions, eliminating the need for manual data entry and reconciliation.

Now, let's understand the main implications of this difference:

1. Efficiency and Accuracy:
- In a non-integrated system, data needs to be entered and updated in multiple systems, which increases the chances of errors and inconsistencies.
- In an integrated system, data is entered and updated only once, ensuring greater accuracy and efficiency.

2. Real-time Reporting:
- Non-integrated systems often require manual reconciliation and consolidation of data to generate reports, which can be time-consuming and prone to errors.
- Integrated systems provide real-time reporting, as data is automatically updated across all functions. This allows for more accurate and up-to-date financial information.

3. Cost and Time Savings:
- Non-integrated systems require additional resources and time for data entry and reconciliation, which can be costly and inefficient.
- Integrated systems streamline the accounting process, reducing the need for manual work and saving both time and costs.

4. Decision-making:
- Non-integrated systems may have limitations in accessing and analyzing data across different functions, making it difficult to make informed decisions.
- Integrated systems provide a holistic view of the financial data, allowing for better analysis and decision-making.

In conclusion, the main difference between a non-integrated accounting system and an integrated accounting system lies in the number of accounts maintained. An integrated system offers numerous benefits, such as increased efficiency, accuracy, real-time reporting, cost and time savings, and improved decision-making.