ABSTRACT
With the major focus of this project in mind which is ““THE EFFECTIVENESS OF COMPUTER OPERATION ON THE INTERNAL ACCOUNTING SYSTEM IN THE GOVERNMENT ESTABLISHMENT”. One should be able to draw the conclusion that:Without the introduction of computer operation to accounting system the old primitive archaic manual data processing method will be outdated and consequently bring about strong set backs in the accounting fields in our bid to achieve the organization goal of producing accurate financial reports.
With the introduction of computer system the following highlighted hurdles of accounting operation have been overcome:
a)Boring rout me work
b)Delayed monthly personal emolument cards
c)Delayed payment of staff salaries
d)Human influence and human manipulation on/off accounting reports
e)Ineffective and inefficient data processing method
f)Idleness among the government workers.
Due to the complexity of the internal accounting system in any standard government establishment, the need for introduction and application of computer operation to data processing has been considered necessary.
Based on the data gathered analyzed and presented in the previous chapters, the researcher is of the opinion to
1)Manual data processing is inadequate to meet the numerous demand for quick fast and accurate data processing that characterized the present day internal accounting system.
2)There are various type of computer system that can meet the current needed degree of information processing to produce accurate accounting result.
3)Many government establishments are in support of the introduction and application of computer operation in their internal accounting system for effective operation.
4)Data shows that many government establishment are yet to go computerized due to common problems associated with the use of computer which we have?
a.Flaws in the computer printouts.
b.Possibility of human manipulation to perpetuate fraud
c.Lack of trained computer personal
d.High cost of acquisition and maintenance
e.Tendency for increase in unemployment
5)Computer system are subject to physical and environmental viruses which may defeat the purposes of its application in the data processing.
TABLE OF CONTENTS
Title page ii
Certification iii
Dedication iv
Acknowledgement v
Abstract vi
Table of Contents vii
CHAPTER ONE
1.0General Introduction 1
1.1Background of the study 1
1.2Statement of the Problem 2
1.3Objective of the study 4
1.4Research Question 4
1.5Scope of the Study 6
1.6Significance of the Study 7
1.7Limitation of the Study 9
1.8Definition of Terms9
CHAPTER TWO
2.0LITERATURE REVIEW
2.1What is Computer 12
2.2Historical development of modern day computer 20
2.3Generation of Computer21
2.4Classification of computer-System24
2.5Information processing 31
2.6Functional part of a computer32
2.7Benefits derivable from computer39
2.8Vulnerability and problem of computer system 40
2.9Branches of Accounting46
2.10Business accounting package 49
CHAPTER THREE
3.0Research Methodology53
3.1Research Design 53
3.2Area of Study 54
3.3Population of the Study 56
3.4Source of Data 57
3.5Sampling Method 58
3.6Research Instrumentation 60
3.7Validation and reliability of research instrument 63
3.8Method of Investigation65
CHAPTER FOUR
4.0Presentation and Analysis of Data 66
4.1Presentation and Analysis of Results 66
CHAPTER FIVE
5.0Summary, Conclusion and Recommendation 79
5.1Findings 79
5.2Conclusion 81
5.3Recommendation 82
Bibliography
Appendix
