| Items | Category | Frequency | (%) |
| Accounting Record Type | Manual | 058 | 15 |
| Semi-Automated | 078 | 20 | |
| Automated | 160 | 41 | |
| Rough Paper-Work | 074 | 19 | |
| Other (please specify) | 020 | 05 | |
| Total | 390 | 100 |