Final answer:
In a computerized system, current records are transferred from electronic journal entries directly into a digital ledger, differing from a manual system where posting is done by hand.
Step-by-step explanation:
In a manual system, records of current activity are posted from a journal to a ledger. Conversely, in a computerized system, current records are typically transferred from electronic journal entries directly into a digital ledger. This process is often referred to as 'posting' and may be part of an integrated accounting software package where the posting to the ledger is automatic after the journal entry is recorded.
This automation reduces the chances of human error and increases efficiency in maintaining financial records. In such systems, the software ensures that all entries are balanced according to double-entry bookkeeping principles before allowing the transaction to be recorded.