ABSTRACT
This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other. Data were collected from primary and secondary sources which include the use of questionnaires, personal observations, text books, journals and internet. Three hypotheses were formulated and tested using Z-test statistics, while questionnaires were analyzed in tabular form using simple percentage. It was discovered that software accounting system is expensive to run, software accounting system handles larger volume of data than manual accounting system and software accounting system encourages fraud, and funds can be lost in organization with the use of software accounting system. As a result of the comparison between manual accounting system and computerized accounting system, to attain a larger volume of data and work accuracy in a shorter period it is better for organizations to use computerized accounting system to increase their efficiency. Those studying accounting as a profession should be introduced to both the theoretical and practical aspect of software accounting and to reduce funds lost through frauds and forgeries managers and accountants should provide software developers with progressive information relating to their business activities.

TABLE OF CONTENTS
Approval page ii
Certification iii
Dedication iv
Acknowledgement v
Abstract vii
CHAPTER ONE: INTRODUCTION
1.1 Background of the study 1
1.2 Statement of problem 4
1.3 Objective of study 5
1.4 Research questions 6
1.5 Research hypotheses 6
1.6 Significance of the study 7
1.7 Scope of the study 8
1.8 Companies Profile 8
1.9 Limitation of the study 9
1.10 Definition of terms 10
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Evolution of accounting 12
2.2 Stages in evolution of accounting 17
2.3 Purpose of accounting information 18
2.4 Classification and storing data in an accounting environment 20
2.5 Accounting in the manual system environment 21
2.6 The nature of integrated accounting software system 22
2.7 Checklist for selecting accounting systems 24
2.8 Basic requirement of software accounting data 25
2.9 Advantages of using accounting software systems 28
2.10 Disadvantages of software accounting system 29
2.11 Comparison between manual Accounting system and
Software accounting system 31
2.12 Effect of software accounting system on customers 33
2.13 Effect of software accounting system on organization performance 33