AN EVALUATION OF IMPACT OF COMPUTERIZED ACCOUNTING SYSTEM IN UNITED BANK FOR AFRICA (UBA) NIGERIA

TABLE OF CONTENTS

CHAPTER ONE

1.0      Introduction                                                            

1.1   Background of the study                                         

1.2   Statement of the study                                            

1.3   Objective of the study                                             

1.4   Research questions                                                 

1.5   Significance of the study                                         

1.6   Scope of the study                                                  

1.7   Historical Background of the case study                 

CHAPTER TWO

2.0      Literature review                                                     

2.1   History of computers                                                       

2.1.1        Generations of computer                                        

2.1.2        First Generation of computer                                  

2.1.3. Second Generation of Computer                           

2.1.4        Third Generation of computer                                         

2.1.5        Fourth Generation of Computer                              

2.1.6        Fifth Generation of Computer                                 

2.2   Types computers                                                     

2.2.1        Types of computer based on function                     

2..2.2 Types of computer Based on structure                  

2.2.3        Types of computer based on usage                         

2.3   The computer hardware system                              

2.3.1        The Generation processing Unit (C.P.U)                  

2.3.2        The peripherals                                                       

2.4   The computer software system                                

2.5   Method of procession data as it

computerized accounting system.                           

2.5.1        Input                                                                       

2.5.2        Processor                                                                        

2.5.3        Storage                                                                   

2.5.4        Output                                                                    

2.6   Method input                                                          

2.7   Techniques of processing                                                

2.7.1        Batch processing                                                    

2.7.2        On line processing                                                  

2.7.3        Real time processing techniques                             

2.7.4        Looping or cycling processing techniques                       

2.7.5        Interactive processing techniques                           

2.7.6        Data base control system                                        

2.8   Data processing department and control                

2.8.1        Internal Data processing control                             

2.8.2        External Data processing control                            

2.9   Computer based Accounting system                               

2.9.1        The need for computerized accounting system       

2.9.2        Advantages of computer based                                       

        Accounting system                                                  

2.9.3Disadvantages of computer based accounting system

CHAPTER THREE

3.1      Introduction                                                            

3.2      Research design                                                      

3.3      Area of study                                                           

3.4      Population of the study                                           

3.5      Sample                                                                   

3.6      Instruments for data collection                                       

3.7      Validation of the instruments                                 

3.8      Reliability of the instruments                                 

3.9      Methods of data collection                                              

3.10  Method of data analysis                                          

CHAPTER FOUR

4.0   Data presentation and analysis                              

4.1   Data presentation                                                   

4.2   Data Analysis                                                          

4.3   Testing of hypothesis                                              

4.4   Summary of findings                                              

CHAPTER FIVE

5.0      Summary, Conclusion and Recommendation         

5.1   Summary                                                                        

5.2   Conclusion                                                             

5.3   Recommendations                                                  

        Appendix I                                                              

        Appendix II                                                             

References                                                              

CHAPTER ONE

1.0.  INTRODUCTION

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 proces