Accounting firms have been doing write-up work since well before computers were available. When computers became affordable, many switched over to using general ledger applications, sometimes on time-shared mini and mainframe computers.Gradually, true write-up applications began to take hold, and this vertical application really started to take off with the advent of the IBM PC.

Today, it's a rare practice that performs write-ups manually. A fair number of accountants, especially those with smaller practices, still use generic general ledger or bookkeeping software, rather than a more accountant-specific write-up package. And some even use a spreadsheet for this purpose.

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