Accounting is the main function performed by the central staff of an apartment management company. The flow of income must be precisely recorded and distributed in an accurate and timely manner to owners, employees (salaries), and for expenses and fees. The apartment manager's role in the accounting process includes carefully reporting revenue information that can be matched to bank deposit receipts. Accounting procedures are now almost always accomplished on computer software, especially written for apartment operations. The apartment manager or staff members input data, but regardless of who accomplishes the task, it is the manager's responsibility to ensure accuracy and completeness. It is not necessary for an apartment manager to be an accountant, but the manager must possess the ability and discipline to do meticulous work.