Abstract: An electronic desk-top accounting machine is adapted to operate in the usual programmed mode as well as in a manual mode as an arithmetic calculator. It comprises a keyboard for entering numeric data and operative commands, a printing unit, a programming unit and an electronic data processing unit. A working memory contains data and processing results arising during execution of the accounting program. There are provided a selector switch for selecting the operating mode, programmed or manual, and a preserving memory. The execution of the accounting program can be interrupted, upon actuation of the selector switch, for enabling the use as an arithmetic calculator, while the content of the working memory is transferred into the preserving memory. The execution of the program can be resumed upon request and will take place from the data and processing results present in the working memory on the interruption of the execution of the program.