Is it possible to prepare an electronic system does not depend on accounting bookkeeping, nor on the vouchers, which regulates the sale and purchase (

It is possible but without any supporting documents result will be disaster because sales & purchase plays very important role in companies balance sheet.  

Yes it is possible by maintaining and watching the data accordingly. 

For regulating the sale and purchase, an electronic system can be prepared. 

But it will still depend on the accounting bookkeeping & vouchers to make a data entry on to the electronic system.   All electronic systems have to be manually updated in order to generate a report.