THE EFFECTIVENESS OF COMPUTER OPERATION ON THE INTERNAL ACCOUNTING SYSTEM IN THE GOVERNMENT ESTABLISHMENT (A CASE STUDY OF UNIVERSITY OF NIGERIA TEACHING HOSPITAL ENUGU STATE)
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THE
EFFECTIVENESS OF COMPUTER OPERATION ON THE INTERNAL ACCOUNTING SYSTEM IN THE
GOVERNMENT ESTABLISHMENT
(A CASE STUDY OF
UNIVERSITY OF NIGERIA TEACHING HOSPITAL ENUGU STATE)
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primitive archaic manual data processing method will be outdated and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
CHAPTER ONE
1.0
General Introduction
1.1
Background of the study
1.2
Statement of the Problem
1.3
Objective of the study
1.4
Research Question
1.5
Scope of the Study
1.6
Significance of the Study
1.7
Limitation of the Study
1.8
Definition of
Terms
CHAPTER TWO
2.0
LITERATURE REVIEW
2.1
What is Computer
2.2
Historical development of modern day computer
2.3
Generation of
Computer
2.4
Classification of
computer-System
2.5
Information processing
2.6
Functional part of a
computer
2.7
Benefits derivable from
computer
2.8
Vulnerability and problem of computer system
2.9
Branches of Accounting
2.10 Business
accounting package
CHAPTER THREE
3.0
Research
Methodology
3.1
Research Design
3.2
Area of Study
3.3
Population of the Study
3.4
Source of Data
3.5
Sampling Method
3.6
Research Instrumentation
3.7
Validation and reliability of research instrument
3.8
Method of
Investigation
CHAPTER FOUR
4.0
Presentation and Analysis of Data
4.1
Presentation and Analysis of Results
CHAPTER FIVE
5.0
Summary, Conclusion and Recommendation
5.1
Findings
5.2
Conclusion
5.3
Recommendation
Bibliography
Appendix
CHAPTER ONE
1.0
GENERAL INTRODUCTION
1.1
BACKGROUND OF THE STUDY
Presently, the Nigerian economy has witnesses a range of technological
evolution, computer technology is one of such evolution, computers of varying
types have been introduced to substantially enhance human efforts in industrial
commercial, official and domestic activities, accountancy, generally known as
the language of business is not exception and has been affected by these
changes in technology.
Accounting has been defined as the recording of economic events associated with
an enterprise using information and data which is (usually) expressed in
numerical and monetary terms and the communication of the result in the form of
financial statement to the users group.
The history of accounting as well as that of internal accounting system
reflects the ability to respond to changing social needs. Today changes in
social attitudes combine with development of information technology,
quantitative methods and the behavioural sciences to affect radically the
environment in which account operates. These changes have created a number of
problems for and at the same time contributed positively to the
accountants in the government establishment in their attempts to secure
effectiveness in data processing to secure desired and accurate information for
the running of the organization.
1.2
STATEMENT OF THE PROBLEMS
Internal accounting system of any establishment must be operated with the
framework of the general and professional requirement which is made up of various
accounting standard and guidelines among which are:
International Accounting Standard (IAS) promulgated by International Accounting
Standard Committee (IASC) and the statement of accounting standard board (ASB)
which are the prerequisites for effective internal accounting system operation
in any government establishments.
Moreso, with due consideration given to the economic and environmental factors
like increasing pace of industrialization, technological innovation growth and
widened markets and the complexity of business world which called for timely,
fast adequate efficient and effective data processing and presentation of
useful information needed within and outside the government establishments,
this study was undertaken to seek solution to such agitating question as:
What problems did MDP posed on the internal accounting system in government
establishments?
Why computer operation?
What degree of compliance attained in line with general and professional
requirement on internal accounting system?
Computer operation and human knowledge compared and contrasted.
What is nature and form of accounting of stem in operation in government
establishment?
Finally, the challenges posed by the introduction of computer technology to the
internal accounting to the internal accounting officers it solution would be
adequately search for this study and will be provided on the way forward.
1.3
OBJECTIVES OF THE STUDY
The aim of this study is to assess the effectiveness of computer operation on
the internal accounting system in the government establishments.
-
To trace the historical back and development of manual data process (MDP)
vis-Ã -vis electronics data processing (EDP).
-
To assess the benefit of EDP over MDP
-
To evaluate the problems associated with internal accounting system in government
establishments.
-
To examine the effectiveness and problems of computer operation on internal
accounting system.
-
To offer suggestions for the improvement on the internal accounting system and
-
To suggest possible solution in tackling the identified problems.
1.4
RESEARCH QUESTION
These are the question one should ask his or her self concerning the
effectiveness of computer operation on the internal accounting system in the
government establishment during research work, they are
-
What is computer?
-
Why computer operation?
-
What degree of compliance attained in line with general professional
requirement on internal accounting system?
-
How effective is computer in government establishment?
1.5
SCOPE OF THE STUDY
The aim of this study is based on the effectiveness of computer operation on
the internal accounting system in the government establishments. But since
accounting system in operation in various organizations varies and with the
fact that levels of effectiveness attained in one organization differ from
another due to many factors such as:
-
The degree of expert in services in each establishment.
-
The rate of adaptation to the world technological advancement in computer
operation.
-
The degree of financial resources committed to computer operation.
-
The number of years with which computer operation has been use in various
organizations.
These and many more posed a restriction
to the number of government establishment visited in the course of this study.
Therefore all government organization in the country with computerized
internal; accounting system could not be covered. A sample frame of University
of Nigeria Teaching Hospital (UNTH) Enugu was only taken.
Generalization was then based on the result obtained from the sample.
1.6
SIGNIFICANCE OF THE STUDY
The
purpose of the internal accounting system on the general outlook may include
the following:
-
To evaluate its relationship with other organization of individuals.
-
To indicate the monetary implication on the decision that will affect the
future course of the organization activities and the policies that will
underline such decision.
-
The accomplishment of all these will be based on the effective provision of
useful information both for internal user and external users of accounting
information for efficient managerial decision making and for proper assessment
of organizational growth.
-
From the above, there have been several outstanding approaches to internal data
processing (basically MDP and EDP) with the view of arriving of useful and
timely information for effective managerial decision making.
So this study is purposely set out:
-
To assess the effectiveness of computer operation on internal accounting system
in the government establishments.
-
To open the eyes of the organization (with uncomputerized accounting system) to
the benefits derivable from application of computer operation.
Finally, it aims at securing as far as
possible, efficiency and effectiveness in introduction and application of
computer operation to data processing in government establishments.
1.8
DEFINITION OF TERMS
Management:
It is responsible for planning, organizing, implementing and evaluating the
policies for the organization.
Management involves responsible for
planning, organizing, implementing and evaluating the policies for the
organization. It uses the tools available to it to control, co-ordinate,
communicate, and motivate the entire workforce to achieve a desired
objective. It involves policy formulation and determines the overall
objective of the organization.
Management it is the body of knowledge
of getting things done in the most efficient and effective manner.
Information:
refer to whatever is communicated to another form of processed data for
effective planning and coordinating of the organizations activities.
Information are the raw (original)
items that would need to be processed to produce inc.
System:
has been described as the detailed plan or a set of element that work together
with available resources to accomplish a given task. System is the third word
to consider in management. The objective of any given system is to structure
whatever resources that are available within a designed area of operations so
that desired objectives are achieved in an optimal manner.
A system must, therefore, establish formalized procedures of getting results in
the most economic and efficient manner.
Data: are
simply facts, numbers, letters or symbols transactions, events which have
been recorded. They are input materials from which information is produced.
Data are facts obtained by observation, counting, measuring weighting which are
then recorded.
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