Paper System : When setting up a computer system you need to ask yourself 'Does the system you plan to operate work manually, i.e., on paper?' It is a popular misconception that to computerize a system that does not work will remedy the system's faults. Nothing could be further from the truth. If a system does not work, no amount of computing equipment will make it work. On the contrary, the system is likely to fall apart! It is always better to set up a system manually before attempting computerization.