Question about Computer Systems

I understand how computer software could make bookkeeping easier for someone just learning, but what would happen if this person learned everything via technology and all of a sudden that companies computer system shutdown and the accountants had to conduct everything on paper. If this person where to start having to do accounting on paper it could cause misstatements and errors because the person is not familiar enough with how the accounting system works?

Due Date Tuesday Jan 13

Less then 200 words