How important is Manual Accounting in today's Bookkeeping and Accounting world?

It is important to know the Manual Accounting in today's Bookkeeping and Accounting world because in this era theth century is the year of technologies. In just one click away from the computer you will get the answer. But how it is done or computed is the question. It is important to know the basic, to learn the flow of the accounting from entry to Bookkeeping in manual.   You will not be lost in case your system will down or break.  The operation still flow. When you are in a meeting you can answer their question or inquiry even if their is no computer on your side. In my opinion it is very important to know the basic or manual accounting.