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DESIGN AND IMPLEMENTATION OF COMPUTER ACCOUNTING SYSTEM OF A NON-PROFITABLE ORGANISAITON

(A CASE STUDY OF GRAIL MOVEMENT ENUGU)

 

 

ABSTRACTS

It is a well-established fact, that proper financial management and adequate planning is the bedrock of every successful organization.  Reports generated from the accounts are among the major tools used by the management of any establishment for policy formulation, major decisions taking etc.

Account is the statement of money paid out or to be paid out by an organization, and the ones received or to be received.

 

Due to the trend towards automation in world order, more data and information are generated in lesser time and the processes and procedures of conducting business and keeping account becomes more complex and complicated.  The manual form of keeping account become more tedious, inefficient and cost ineffective due to huge material and human resources required.

There is need for an alternative to manual processing of account, which will ensure security of data and account information, data validation and accuracy, efficiency in accounting system, prevent un-authorized manipulation of data etc.

This project work critically analyzed the processes and procedures of manual methods of account keeping and the case study “Grail Movement”, carefully designed new more efficient procedure, which was coded into an intelligent software, using a programming language suitable for database management.

 

CHAPTER ONE

1. INTRODUCTION

 

In a large organization such as the Grail Movement, the account system is the life wire of the administration not respecting the fact that it is a non-profitable organization.  It is through proper accounting, that the management can find out their financial performances and the information gotten help them in planning future routine strategies.

Grail Movement is a non-profitable organization, housing other groups, like the flower group, labour group, and catering group.  They raise funds within themselves, from the sales of books, willingly, and through individual pledges.

This project is on a computer based accounting system using “Grail Movement” as a test case.  This accounting software attained some degree of flexibility.  It is intended to track all source of revenue (i.e. money coming in) and liabilities (i.e. expenditures).  It is a user-friendly accounting package, which manages the daily accounting operations and provides for the security of the information in the system, input data validation and restricts access to some vital management information.