ROUND ROCK, TEXAS: The world's biggest PC maker, Dell Computer, struggling with a massive battery recall and litigious Chinese consumers, has reported a 51% drop in fiscal second-quarter profit and also faces accounting issues.

The company reported net income of $502 million (€391.4m; £266.5m), compared with $1.02 billion, a year earlier. Revenue totaled $14.09bn, up 5% from $13.43bn a year earlier.

Dell's audit committee is launching an independent investigation into the accounting issues, although the company says it does not expect it will significantly affect its financial position or reported results for the relevant time periods.