Full Project-COMPUTER AN IMPORTANT SYSTEM IN THE PROCESSING OF ACCOUNTING INFORMATION

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ABSTRACT

This project is on computer an important system in the processing of accounting information the question is, to what extent is computer recreant in the processing of accounting information. Technology affords better ways of doing things. No one doing serous business today will claim to be totally oblivious of the importance of computers are vary helpful and generally time saving, some business can still so without it.  Therefore while considering if to get computer one should be rational and really should evaluate the benefits derivable from a computer by the business visa-vis the planned investment outlay. It is against this background that the major concern of this research was made to identify desirable from computerization of accounting information system. Chapter one, is the introductory chapter.  It gives an over view of the research.  It examines the research problem the statement of problem the purpose of the study significance, scope and limitations of study, research hypothesis and definition of some terms. Chapter two provides a working definition on related literature. The following were considered. The computer, organization of accounting information system, impact/ relevance of computer in processing of accounting information planning for a computerized accounting system, benefit / cost of computerization in an organization and doing business without computer. Chapter three examines the research methodology used in the study, it describes research design, analysis procedure, source of data, collection of data, population and description of questionnaires. Chapter four presents the result of the data analysis and the testing of hypothesis.  Chapter five discusses the research findings based on data analysis. The conclusion of the research findings and recommendations are made in this chapter. It is hoped that this study will stimulate more research on related topics.  Finally, it is hoped that the findings from this study will add to the existing knowledge in administration.

CHAPTER ONE

INTRODUCTION

1.1  BACKGROUND OF STUDY

The basis for financial planning and analysis is the financial information financial information is needed to predict, compare and evaluate the firms earnings ability it is  also required to aid in economic decision making investment & financial decision making. The financial information of an enterprise is contained in the financial statement or accounting report. Accounting is the guide post for management every enterprise should know the activities carried on by it and the financial implication of its operations.  The financial score of an enterprise is kept by the accounting system accounting information unit in business context is a unit in an organization that processes transaction to provide score keeping.  It points out the problem faced or likely to be faced by the enterprise.  It also brings to the notice of the firm the opportunities that are likely to arise.  It indicates possible action, when needed. Accounting is the process of identifying, measuring and communicating economic information to permit judgment and decision by users of the information.

Accounting information could be classified under two heading or three headings.  Under two headings.  It is classified as.

1.   Financial accounting which provides information about profit and loss and financial position of the organization at a given period and  management accounting which provides management information needed for planning and control in an organization. Under three heading.   It is classified as:

i.    Routine – Internal report:  That is day to day reports to management for planning and control of the organization function for instance performance report financial reports and accounts.

ii.   Non-routine report:  This aids management for examples budget forecast, estimates and projections and articulation of computer organizational goals.  No lay down format.

iii.  External report :  this is for external interest groups like government and creditors.

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