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COMPUTER APPLICATION IN ACCOUNTING A CASE STUDY OF THE COMPUTERIZED LEDGER SYSTEM OF NIGERIAN BOTTLING COMPANY PLC ONITSHA PLANT

ABSTRACT

This work examines the problems of computer Application in Accounting as it effects computerized ledger system of Nigerian Bottling Company Plc. Onitsha Plant. It is shown that there is adequate in design, effective and efficient in operation.

Data was collected from primary and secondary sources, using observation, and questionnaires for the first and reference materials in the later.

The data analyzed confirmed that no computer application elaborate, can on itself guarantee efficient administration, nor can it be fill proof against fraudulent acts, pressure from by personnel, overriding decision by management are but a few handicaps to a well intentioned computer application.

It is therefore the intention of the researcher to highlights certain remedies or strategies, that can also be adopted to minimized sort coming of the computerized ledger system and this is discussed in chapter five of this research study.

TABLE OF CONTENT

Title page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE

1.0 Introduction

1.1 Historical information

1.2 Organizational structure of Nigeria Bottling Company

1.3 Problem Definition

1.4 Aim of study

1.5 Research question

1.6 Statement of hypothesis

1.7 Significance of study

1.8 Limitation of study

1.9 Definition of terms

CHAPTER TWO

2.0 Review of related literature

2.1 The account

2.2 The ledger and general

2.3 Classification of accounts in the general ledger

2.4 Assets and liabilities

2.5 References

2.6 Chart of account

2.7 Debit and credit

2.8 Principle of financial statement

2.9 The trial balance

2.10 System analysis

2.11 Organizational structure and procedure

2.12 Record maintenance

2.13 Internal control

2.14 The general ledger interface

2.15 The control and risk exposure

2.16 System design, implementation and documentation

2.17 Stages involved and description of the screen design

2.18 Programming method

2.19 Programming language selection

2.20 Users documentation

2.21 Programme testing

CHAPTER THREE

3.1 Primary data

3.2 Questionnaires

3.3 Secondary data

3.4 Population of study

CHAPTER FOUR

4.1 Introduction

4.2 Data presentation

4.3 Question II

4.4 Statement of hypothesis

4.5 Testing of hypothesis

4.6 Test technique

4.7 Decision

CHAPTER FIVE

5.0 Summary and findings

5.1 Conclusion

5.2 Recommendations

Bibliography

Appendix

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