ABSTRACT .

The study investigated the effect ofcomputerized accounting system onfinancial reporting in manufacturing industry in Nigeria. The major objectives of the study were to examine the effect of computerized accounting system on the earnings per share, profitability status and net assets of manufacturing industries in Nigeria. To achieve the objectives of the study, survey research design was adopted. The researcher adopted primary data in getting the required information. Questionnaire was designed and distributed to 81 staffof Nigeria Bottling Company PLC while 75 out 81 distributed questionnaires were completed and returned. In testing the hypotheses, simple regression statistical technique was used. Thefindings revealed that Computerized accounting system has a significant effect on the earnings per share ofmanufacturing industries in Nigeria. The findings also revealed that computerized accounting system has a significant effect on the profitability and net assets ofmanufacturing industries in Nigeria. Finally the study revealed that the application of computerized accounting system is effective in strengthening the control system and accountability in manufacturing companies. The researcher recommends that manufacturing companies should take advantage of the excellent benefits derivable from the adoption ofwell-designed computerized accounting system. The researcher also recommends that manufacturing companies should channel reasonable proportion of their efforts and resources to the training and development of their manufacturing personnel and accountants personnel (manpower development) through seminars, workshops and the use of computer. Also the researcher recommended the adaptation of computerized accounting system on financial reporting in manufacturing industry in Nigeria. Companies should make necessary provisions offacilities that will aid in reducing the quantity ofelectricity consumed.