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A Comparative Analysis of Computerized Accounting System and Manual Accounting System

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Description

– A Comparative Analysis of Computerized Accounting System and Manual Accounting System –

Download A Comparative Analysis of Computerized Accounting System and Manual Accounting System. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state.

It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other.

Data were collected from primary and secondary sources which include the use of questionnaires, personal observations, text books, journals and internet.

Three hypotheses were formulated and tested using Z-test statistics, while questionnaires were analyzed in tabular form using simple percentage.

Introduction

Accounting system according to an Italian monk, Luca Pacioli (1491), is the combination of personnel records and procedures that a business uses to meet its need for financial data.

Financial accounting also encompasses the summary of information and presentation of periodic reports such as profit and loss statement and balance sheet.

The historical firms of accounting were of different degree of sophistication according to the need and techniques of the time. This is why modern accounting is based on the double entry system and the recognition of the dual nature of each transaction and this gives a co-ordinate support for the control of all the transaction of a business.

Accounting system according to business dictionary is an organized set of manual and computerized accounting methods, procedures and controls established to gather, record, classify, analyze, summarize, interpret and present accurate and timely financial data for management decisions.

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