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THE
USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION PROBLEMS AND PROSPECTS
ABSTRACT
This research work is
aimed at ascertaining the various roles played by using computer in recording
accounting information problems and prospects in the modern business world
using Bendel feed and flour mill, Ewu, Edo state as a case study. The
importance of using computer in recording accounting information will be apparent
when considering the fact from the data that is gathered in the course of this
work, from the related literature as well as, from interviews and discussions.
Also questionnaires were distributed equally and collected which yielded or
revealed that the use of computer in recording accounting information [played a
positive role in initiating computer use in the modern business world. The
information supplied by the Chief accountant in Bendel feed and flour mill Ewu,
Edo state contributed to the success of the exercise. The statistical analysis
that used in the study includes the hypothesis testing in which the
questionnaire is analyzed under their related hypothesis and the use of
chi-square test of homogeneity. It was also discovered that it is important
among other groups of professionals needed for this implementation of the
exercise. Therefore, they formed the pillar on which any successful
establishment rests upon. We recommended that the use of computer in recording
accounting information should be give a free hand in implementation exercise in
order to enhance the importance of the use of computer in recoding accounting
information.
TABLE OF CONTENT
TITLE PAGE………………….………………………………………………i
APPROVAL PAGE…………………………………………………………….ii
DEDICATION…………………………………………………………………..iii
ACKNOWLEDGMENT……………………………………………….………iv
ABSTRACT……………..………………………………………………………v
TABLEOF CONTENT………..……………………………………………….vi
CHAPTER ONE
1.0 INTRODUCTION……………………..………………………………………1
1.1 BACKGROUND OF
STUDY………………………………..…………1
1.2 STATEMENT OF THE
PROBLEM………………………..………….2
1.3 OBJECTIVE OF
STUDY…………………….…………………………4
1.4 RESEARCH
QUESTIONS .………………………………………….. 6
1.5 RESEARCH HYPOTHESIS………………………..…………………..7
1.6 SIGNIFICANCE OF
THE STUDY……………….…………………….8
1.7 SCOPE,
LIMITATIONS AND DELIMITATION OF STUDY…….…9
CHAPTER TWO
2.0 LITERATURE REVIEW…………………………………..……………12
2.1 HISTORY OF COMPUTER/DEFINITION.…………………………12
2.2 COMPARISON OF
MANUAL AND COMPUTER INFORMATION PROCESSING………………………………………………………………..14
2.3 ELECTRONIC DATA
COLLECTION (EDP)………………………..16
2.4 DATA INPUT/OUTPUT
AND THE MEDIA SYSTEM…………….19
2.5 PARTS/ELEMENTS OF
A COMPUTER…………...……………….26
2.6 AREAS OF COMPUTER
APPLICATION…………………………….33
2.7 LIMITATION OF THE
USE OF COMPUTER……………………….37
2.8 THE ORGANIZATIONAL
STRUCTURE OF A DATA PROCESSING DEPARTMENT……39
2.9 PROBLEMS
ASSOCIATED WITH THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION………………………….50
REFERENCE………......................................................................55
CHAPTER THREE
3.0 RESEARCH DISGN
AND METHODOLOGY……………………...56
3.1 RESEARCH DESIGN…………………………………………………..……………………56
3.2 POULATION OF THE
STUDY…………………………………………56
3.3 SAMPLE SIZE OF
THE STUDY……………………………………….57
3.4 SOURCES OF DATA
OF THE STUDY………………………….……58
3.5 INSTRUMENT OF
DATA COLLECTION……………………………..59
3.6 VALIDITY OF
INSTRUMENT OF THE STUDY………………………60
3.7 REIABILITY OF
INSTRUMENT OF THE STUDY………………..…60
3.8 METHOD OF DATA
ANALYSIS…………………………….………….60
CHAPTER FOUR
4.0 PRESENTATION AND
ANALYSIS OF DATA…………………………62
4.1 PRESENTATION OF DATA………………………………….………….62
4.2 ANALYSIS OF
RESPONSE…………………..…………………………63
4.3 TEST OF
HYPOTHESIS AND PROOF………………………………..70
CHAPTER FIVE
5.0
FINDINGS/CONCLUSIONS AND RECOMMENDATIONS……….83
5.1 FINDINGS………………………………………………………………….83
5.2 CONCLUSIONS…………………………………………………………..84
5.3 RECOMMENDATIONS……………….………………………………...86
BIBLIOGRAPHY……………………………………………………………….89
APPENDIX………………………………….………………………………….91
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF
STUDY
In this present
world, individual, business men, firms and government have seen the effects of
computer in the area of recording and safe keeping of information,.
However, this
computer cannot function unless the day-to-day business activities are well
documented and fed into it properly.
Every business set up
has different levels of management and each of these levels of management needs
information to enable them make decision on how the objective of the
organization can be achieved likewise, the government.
In Nigeria before the
advent of computer, nearly all clerical works are, done by paper and pen. This
gives rise to
Mismanagement.
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