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The importance of accounting system is gradually being recognized as a tool to prudent management of any structured organization. This has necessitated the needs for the computerization of structured operations of the accounting system of an organization like the local government system of Nigeria.
This project is therefore a case study of Enugu North L.G.A. of Enugu State. It is aimed at developing a computer package whereby the techniques observed from the manual method of accounting can be improved upon. It is a fact known that manual method of accounting system of a local government system has been associated with a lot of inaccuracy in the accounting system.
This involved to some set back that has cost some loss of finance in the local government system.
Thus, this computerization study gives detailed method for the development of an optimal accounting system for local government as well as the software required for the computation and tabulation of different accounting ratios.
CHAPTER ONE
1.0 BACKGROUND OF STUDY
The Local Government System was established in Enugu State in the year 1991 when the state was created Enugu North Local Government Area is one of the 17 Local Government Areas of Enugu State. It has a chairman as the man in charge of the local government. It was established to bring government and the programs of the state and the federal closer to the people of the rural and urban areas.
Some government agencies and prostate's private companies and NGOs that worked with developing local governments in the expanding and the developments of rural and urban areas had gone a long way in helping the local governments in the provision and execution of capital projects in order to better the life of the people in the rural areas. They have also helped in knowing how the resources of the local government areas are being spent in the area of paying staff salaries and development of rural areas. This has to do with having a good computerized accounting system for local government use like Enugu North Local Government.
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