Non-Integrated Accounting
Non-Integrated Accounting refers to the traditional method of accounting where different modules such as financial accounting, cost accounting, and management accounting are maintained separately. Here are some key points to distinguish non-integrated accounting:
- Separate Modules: In non-integrated accounting, each module operates independently, leading to duplication of data entry and potential errors.
- Lack of Coordination: There is a lack of coordination between different accounting functions, making it difficult to obtain a comprehensive view of the financial position of the organization.
- Time-consuming: Since data needs to be entered multiple times in different modules, non-integrated accounting is time-consuming and inefficient.
- Limited Reporting: Reporting in non-integrated accounting is limited as it is challenging to consolidate data from different modules for analysis.

Integrated Accounting
Integrated Accounting, on the other hand, involves the use of a single accounting system that combines various accounting functions into a unified platform. Here are some key points to distinguish integrated accounting:
- Unified System: Integrated accounting uses a single system that integrates financial, cost, and management accounting functions, eliminating the need for separate modules.
- Real-time Data: With integrated accounting, data is entered only once and is immediately available across all functions, providing real-time information.
- Better Decision-making: Integrated accounting allows for better decision-making as it provides a comprehensive view of the organization's financial position.
- Efficiency: Integrated accounting streamlines processes, reduces duplication of work, and increases efficiency in managing financial data.
In conclusion, integrated accounting offers a more efficient and effective way of managing financial information compared to non-integrated accounting. By utilizing a unified system, organizations can improve coordination, save time, and make informed decisions based on real-time data.