ABSTRACT

In many  Organizations  to  day,  accounting  has   become   a major tool for  planning  and controlling  their  business activities. The advert    of computer technology has  provides remedy and  open   area   of  -new  exploitations    to  the accountants and users   of   accounting   information   for decision -   making  and  al so   pr·ovides  an  a  venue   of  quick dispensation towards  Increased  management   efficiency.

This research    study  tends  to find  out,  if   the  use  of computer  has  reduced    the   level   of errors   in accounting decision  making,  when  compared    with  manu~l  accounting system? Also,  is  there   any  Improvement   in  the  processing of accounting  data  and time   spent   in processing    it? Lastly  the  obstacles  the  Company  experienced   in  usin~ computer  to processing   of accounting   data.  The  research shows   that   the   use  of  computers   has   effect   on  the accounting    decision    making  in   processing  of  accounting date  and in the time  spent  in processing  them.  The company experience frequent  out  of service   (poor  network)  and high cost of maintenance  and purchase  of computer  accessories in  view  of  these,  there   is  every   need   to  organize  a computer  training  programme  from  time  to  time,  so  that employees   can  learn  new  skill  and  become  sound  computer literate.  Despite all,  the use of computer  in accounting/ financial  data  processing  is a welcome   development    be-c  ause it reduces voluminous  paper work. 

 Title Page

Dedication

Certification

TABLE OF CONTENTS

 Acknowledgement

Abstract

Table of contents

CHAPTER ONE:. INTRODUCTION

1.1 Background of the study

1.2 Statement of the problem

1.3 Objectives of the problems

1.4 Research questions

1.5 Research Hypothesis

1.6 Significance of the Study

1. 7 Limitations of the study

1.8 Definitions of operational terms

CHAPTER TWO:  REVIEW OF RELATED LITERATURE

Preamble

History of computer Types of computer The Analog computer Digital Computer Hybrid computer

Classification  of Computer

Super Computer:

2:4.2 Mainframes 15

2.4.3 Mini Computers 15

2.4.4 Micro-Computers 15

2.5 Components  of a computer 16

2.5.1 The Har-dwar-e 16 -  17

2:5.2 Software 18 -  23

2:5.3 Computer Applications 23 -  24

2:5.4 Disadvantage of Computer 25

2: 5. 5 Computer controls and fraud 25 -  27

2:6 Auditing  a computerized accounting system 27 -  29

2.7 Documentation of procedures 29

2.7.1 Checks and controls 29

2.7.2 Testing of Transactions 30

2.7.3 Computer time for checking purpose 30

2.8 PayroJl accounting and the computer 30 -  31

2.9 The computer,  accounting  and the manager 31

2.10 The implication of computerization 31 - 32

CHAPTER THREE: 

Research Methodology

Research Design 

Area of the Study 

Source of Data

Data Analysis Technique and Model

Specification

CHAPTER  FOUR:

4.0       Results Presentation  and Discussions

4.1      Id~~tification  of the Present Accounting

4. 2        Re Ievanc e of   Computcr i.z ed  Accounting System  for Decision   Making

4.3      Companion  of the Tim0 Spent in Processing Accounting  Data  usinc  the Manual  and Computerized Accounting   System

4.4 Effect of Computeriz<1tion  of AccountingSystem and its Improvement of AccountingData Processing Time on Management          Effectiveness

CHAPTER  FIVE:  SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

5.1 Summary of Findings 48

5.2 Conclusion 4!J

5.3 Recommendation 50

Bibliography 53

Que s t i onna.i   r-e / 54