TABLE OF CONTENTS
Title page i
Approval page iii
Table of content xi
1.0 Introduction 1
1.1 Background of the study 4
1.2 Statement of the study 6
1.3 Objective of the study 7
1.4 Research questions 8
1.5 Significance of the study 9
1.6 Scope of the study 10
1.7 Historical Background of the case study 10
2.0 Literature review 13
2.1 History of computers 13
2.1.1 Generations of computer 15
2.1.2 First Generation of computer 15
2.1.3. Second Generation of Computer 17
2.1.4 Third Generation of computer 18
2.1.5 Fourth Generation of Computer 18
2.1.6 Fifth Generation of Computer 19
2.2 Types computers 20
2.2.1 Types of computer based on function 20
2..2.2 Types of computer Based on structure 22
2.2.3 Types of computer based on usage 23
2.3 The computer hardware system 24
2.3.1 The Generation processing Unit (C.P.U) 25
2.3.2 The peripherals 26
2.4 The computer software system 28
2.5 Method of procession data as it
computerized accounting system. 35
2.5.1 Input 36
2.5.2 Processor 36
2.5.3 Storage 36
2.5.4 Output 36
2.6 Method input 37
2.7 Techniques of processing 41
2.7.1 Batch processing 41
2.7.2 On line processing 41
2.7.3 Real time processing techniques 42
2.7.4 Looping or cycling processing techniques 42
2.7.5 Interactive processing techniques 43
2.7.6 Data base control system 43
2.8 Data processing department and control 44
2.8.1 Internal Data processing control 44
2.8.2 External Data processing control 45
2.9 Computer based Accounting system 45
2.9.1 The need for computerized accounting system 46
2.9.2 Advantages of computer based
Accounting system 47
2.9.3Disadvantages of computer based accounting system 49
3.1 Introduction 51
3.2 Research design 51
3.3 Area of study 51
3.4 Population of the study 52
3.5 Sample 52
3.6 Instruments for data collection 53
3.7 Validation of the instruments 53
3.8 Reliability of the instruments 54
3.9 Methods of data collection 54
3.10 Method of data analysis 54
4.0 Data presentation and analysis 57
4.1 Data presentation 57
4.2 Data Analysis 62
4.3 Testing of hypothesis 72
4.4 Summary of findings 75
5.0 Summary, Conclusion and Recommendation 77
5.1 Summary 77
5.2 Conclusion 79
5.3 Recommendations 79
Appendix I 81
Appendix II 82
During the primitive age very little or no notes were taken into proper record especially those activities and transactions involving money. The records and notes were usually taken either in memory (human being) or some marks on the ground or trees.
As man developed from this primitive era to more complex economic society, there occurs notable growth and expansion in his way of life and activities he undertakes. During this time, the most disturbing problems that man faced was that there were no accounts and records. Being properly kept and stored. These therefore allow for inefficiency and breach of contract and trust.
The more developed man became the more the need for systematic record keeping and storage. The complexity of the society lead to chronological order of manual development in record keeping. Important records can be kept manually for future use but still in tedious way.
At a more technological era, more work was done in the accounting system. Accuracy, efficiency and durability became pressing problems that faced the manually kept and processed records in the accounting system, hence the development and introduction of electronic mechanical machine into the accounting system became very vital.
A systematic technological advancement however gradually gave birth to what is known today as the computer. A computer is an electronic device capable of accepting data as input, applying prescribed processes on such data and giving out an output which is called information, computer can also be said to be a machine that manipulates in accordance with given rules in a pre-determined manner. It is an electronic device that is used to process complex and variety of data within the shortest possible time: This is because it has very high speed of operation.
Data can get into the computer for processing via the input devices such as keyboards, diskette, CD Rom, punch cards, flash drive etc. the actual processing of data within the shortest possible time: this is because it has very high speed of operation.
Data can get into the computer for processing via the input devices such as keyboard, diskette, CD Rom, punch cards, flash drive etc. the actual processing of data takes place in the arithmetic and logical unit (ALU). The control unit (CU) is where all the activities of a computer system are being monitored or coordinated and planned. There also is the memory that is the unit in charge of storing or keeping all data or information in a computer system for a long and short period of time. This storage is made possible under the supervision of the ROM and RAM.
There are various types of computers. They are classified as either analogue, digital or hybrid computers. A computer can also be a single purpose computer or a general purpose one. The computer is being used as an accounting device to perform various types of routine office jobs which formerly required the services of the clerical officer. Where the computer is installed and used effectively. It could perform payroll calculations, update accounts receivable and payable, control inventories, process insurance data, prepare dividend, keeping depositors accounts, distribute costs and expenses.
Accounting system in common use ranges from simple system in which accounting records are maintained by hand to sophisticated system on magnetic disk. The accounting to be used in any given company should be well tailored to the size and to the information need of the business in a computer based accounting system, he accountant need only to enter the data needed for the computer to prepare journal entries. All the writings and postings to general ledger and subsidiary accounts are then handled by the computer.
1.1 BACKGROUND OF THE STUDY
Computer being a new remarkable thing in the banking system in the country has increased the rate of which financial records such as ledger, customers accounts, balance sheets etc. are prepared. Since there immemorial banks usually process information such as calculations of money, updating of customers account etc manually, or with the aid of pocket calculators. In recent times, the number of customer operation account with the banks have increased. As a result of this, banks there fore decided to employee a means through which information can be processed efficiently and to ensure reliability in a speedy manner and this therefore initiated the introduction of computer operation into the banking system.
Many Nigeria banks had since computerized their system of accounting, UBA Nigeria Plc is not an exception. It is therefore expected that by now the computerized accounting system whole have increased the speed in the deposit and withdrawal of money from the UBA Nigeria Plc Ahmadu Bellow Way branch. It is also expected that this system would be of immense benefit to the bank and that staff of the bank especially the cashiers would have by now, acquired the necessary skills that would enable them perform effectively using the computer. Apart from these, the UBA is expected to have discovered problems (if there are) associated with the use of computerized system of accounting.
1.2 STATEMENT OF THE PROBLEM
Banks in Nigeria have been using the computerized accounting system in their day-to-day activities. The UBA had adopted this system also.
OTHER SIMILAR ACCOUNTING PROJECTS AND MATERIALS