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introduction of computer operation to accounting system the old primitive archaic manual data processing method will be outdated and consequently bring about strong set backs in the accounting fields in our bid to achieve the organization goal of producing accurate financial reports.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
1.0 General Introduction 1
1.1 Background of the study 1
1.2 Statement of the Problem 2
1.3 Objective of the study 4
1.4 Research Question 4
1.5 Scope of the Study 6
1.6 Significance of the Study 7
1.7 Limitation of the Study 9
1.8 Definition of Terms 9
CHAPTER TWO
2.0 LITERATURE REVIEW
2.1 What is Computer 12
2.2 Historical development of modern day computer 20
2.3 Generation of Computer 21
2.4 Classification of computer-System 24
2.5 Information processing 31
2.6 Functional part of a computer 32
2.7 Benefits derivable from computer 39
2.8 Vulnerability and problem of computer system 40
2.9 Branches of Accounting 46
2.10 Business accounting package 49
CHAPTER THREE
3.0 Research Methodology 53
3.1 Research Design 53
3.2 Area of Study 54
3.3 Population of the Study 56
3.4 Source of Data 57
3.5 Sampling Method 58
3.6 Research Instrumentation 60
3.7 Validation and reliability of research instrument 63
3.8 Method of Investigation 65
CHAPTER FOUR
4.0 Presentation and Analysis of Data 66
4.1 Presentation and Analysis of Results 66
CHAPTER FIVE
5.0 Summary, Conclusion and Recommendation 79
5.1 Findings 79
5.2 Conclusion 81
5.3 Recommendation 82
Bibliography
Appendix
