1 Chapter one
Introduction
Background of the study
Statement of problem
Objectives of the study
Significant of the study
Scope and limitation of the study
Definition of terms
2 Chapter two
2.1 Review of the related literature
2.2 How a computer functions
2.3 Input devices
2.4 General processor unit
2.5 Out put devices.
2.6 Methods of processing accounting information
2.7 Stand alone mode
2.8 Batch mode
2.9 On-line and real time processing.
2.10 Global computer system in employment opportunities
3 Chapter three
3.1 Summary of findings
3.2 Conclusion
3.3 Recommendation
3.4 Bibliography
CHAPTER ONE
INTRODUCTION
Since creation, there has been quest by man to improve on the quality of his life style and existence. This ever-increasing quest has been necessitated and propelled by the need to address the changes posed by the environment. Born out of this need, a number of inventions have been made in virtually to the field of disseminating information in accounting.
The term paper is designed to examine various aspects of our lives and the society at large has been affected by the advert of computer with a wide range of benefits. By processing data guideline, affectively, efficiently, computer has great facilitated the flow of information in the society.
With this regard, this term paper will examine how information can be speed up when applying computer and how accurate it is in the facets of accounting productivity.
The computer is one of the most spectacular of such inventions. It is a tool especially made for computable problems.
The computer 9ie present form of computer) is culmination of series of inventions and research development sparing over centuries.
The estimation of the value or quality of the role of computer in accounting system must be viewed through the circumstances of study.
Computer, which is generally know as an electronic device for analyzing or storing data, making calculations is used in various aspect of life. But in this study, we are going to relate it to accounting.
If we reflect on the history and development of data processing equipment, we will see the computer as an amalgamation and expansion of the capabilities of common place office machines that more than ever require knowledgeable direction by man.
From earliest times, men have been faced with the need to carryout their activities manually but the invention of computer activities are now been done by computer.
The advantages of using computer in accounting information have been deliberated on. But the disadvantages cannot be compared with the merit.
Computer fraud is among the problem found here. Computer fraud is an illegal transaction been carried out by fraudulent. In this system of transaction money is been transferred from somebody’s account to his or her own account without the knowledge of the back and the owner of the account.
Secondly, most times you will hear that the system is down and there will be no transaction either depository or withdrawing money because all the activities is been carried out by computer.
Finally, a huge sum of money is required to more information.
The aim of the study of “AN APPRAISAL OF THE ROLE OF COMPUTER IN ACCOUNTING INFROMATION” is to enlighten both the educated and laymen on the usefulness of computer to accounting field. Also to remind those in the field of accounting on the new techniques that are available in computer world. In academics, the student of accounting may use it for research purpose in order to enhance their ideas on how the computer is used in accounting.
Finally, other expert from other field of study is expected to use this medium to appreciate the study of accounting.
It exposes students to importance of computer itself and helps us to understand the application and necessity of computer technology.
More so, it will expose one to the computer technology. It is also believed that such a study will enable young accounting graduate to develop their talents and interest in the usage of computer for solving accounting problems.
Since this term paper is concentrated on basic realities of computer usage in accounting systems. Also it will pace a way for future advanced knowledge in the topic. In case of further research in the usage of computer in accounting, this term paper will enable or expose a lot of basic knowledge and preparation aspect of the research.
Finally, it will also help fresh accounting students in the department to understand the interesting aspect of the accounting profession through the usage of computer.
The range of the study of the appraise of the role of computer in accounting is restricted to accounting operation. There are several packages designed in the computer in order to enhance accounting world and those packages or software can only be applicable during transaction in the bank. Therefore in other to maintain the profession, this packages or those in the several fields of accounting only know software and this is due through several trainings.
DEFINITION OF TERMS
COMPUTER
A computer can be defined as an electronic device that accept data, internally stores and automatically execute a programme of instruction performing mathematical logical and manipulative operations on data and reporting the result through the output devices.
The raw data fed into the data processing system.
This is the result of data manipulation communicated in an intelligible from the appropriate user.
A system is defined as a set of interacting components that operates within a boundary to attain a reasonable goal.
MEMORY
The computer can store immense amount of information to which it can gain access in fraction of a second. It is one of the then outskirt devices.
This is one of the important characteristic of an electronic computer is the ability to tore data and information as well as instruction and recall them when needed.
The monitor is an indispensable and most commonly used out put devices. It displays the output from the C.P.U for the computer user to view at appropriate time. The monitor gives an indication of the progress of the processing that is going on in the C.P.U when running an application package developing a programme.
This is the ability of the computer device to retained a record of the output for future use or for reference purpose.
Information is a data processed and arranged in order and useful form. A result knowledge produced as output of processing operation helps to achieve purpose –or enhance understanding.
Under this system, data is stored as direct accessed store media and terminals, which are on computer system.
A register is an electronic circuit that can store data inform of binary digits. There are different types of register that are found in a typical C.P.U.
The transfer of data from one location to another example a telecommunication link such as telephone lines.
Batch processing may be described as the processing of data in-group or batches.
We have seen that C.P.U is the brain of computer. Every event that occurs in the computer revolves around the C.P.U. however, the CPU cannot work in isolation. Other devices must be attached to it to have a fully operational and functional computer.
Scanner is used for transforming photographs and similar drawings directly into the computer. The drawings can then be placed at desired positions in documents. Scanner varies in size from the smaller hand-held to larger flat bed ones.
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