ABSTRACT

The study focused.on establishing the level of usage, benefits and challenges of computerized accounting systems (CAS)by small and medium  scale enterprises (SMEs). operating in the Umuohia Metropolis. A systematic sampling technique was used to select 367 SMEs for the study.

Descriptive statistics and inferential statistics were used to analyse the data. The results of the.

study revealed that only a few SMEs are using computerised accounting software.The low-level

of usage is attributed locost, personnel and lack of education on the benefitsofusingCAS.

1110seusingCASindicatedthatthesystemsplayanimportantroleintheachievementof their

 business objectives including timely information management,  large data storage capacity, reduction of clerical works.and enhanced customer satisfaction.Inconclusion,usageofCASby SMEshasthe potential to improve their performance; however,cost, lack of education on the benefits of the usage and knowledgeable personnel are negatively affecting the usage o fthe software. It is thereforere commended that SMEs be educated on the benefits of using CAS and accounting training institutions should do well to incorporate a  segment on computerized accountingsystemsintot~eirtrainingmodules. 

TABLE OF CONTENTS

TITLE PAGE

Declaration

Certification                                                                                                                              ii 

Dedication                                                                                                                                 iii 

Acknowledgements                                                                                                IV 

Table of Contents                                                                                                                     v

 List of Tables vii 

List of figures                                                                                                                viii 

Abstract                                                                                                                                     IX

CHAPTERONE: INTRODUCTTION

1.0     Introduction   1

1.2     Statement of problems                                                                                                 6

1.3   Objectives of the Study                                                                                               6

1.4     Scope of Study7

1.5     Significance of Study                                                                                                  7

CHAPTERTWO:   REVIEW OF RELATED LITERATURE

2.        Review of related Literature

2.0  Historical evolution of Small Scale Business in Nigeria                                            9

2.1   The concept of small and medium scale enterprises.11

2.2  Features of small scale business                                                                                   12

2.3 Manual Vs Computerized Accounting 13

2.4  Computerized Accounting Systems                                                                             15

2.5  Factors That Influence Computerized Accounting Systems(CAS)                            17 

CHAPTER THREE :        RESEARCH MEfflODOLOGY

3.0   Research Methodology

3.1Research Design 18

3.2   Area of Study 18

3.3   Source of Data 18

3.4   Population of The Study 18

3.5  Sampling and Sample Size 19

3.6   MethodofDataAnalysis 19

CHAPTER FOUR:    PRESENTATION OFANALYSIS OFDATA

CHAPTER FIVE:    SUMMARY OFFINDINGS, CONCLUSIONSANDRECOMMENDATION

5.0   Summary of findings,

Conclusions

recommendations                                        31

REFERENCES                                                                                                                         33