The universe is definitely a perfect accounting system, but it is not a computer at all. Computation and automated information-processing are technical extensions and simulations of certain mechanic human brain functions, i.e. it does not include the lower brain functions for survival (e.g. sex) or the higher levels of ontological conscious memory (e.g. self-reference). The universe is also not a clock, but human beings are, for example, clocks; some certain elements of this clock can be computed.