CHAPTER ONE

1.1 INTRODUCTION

In Nigeria there been general in the case of the use of computer in analyzing data in accounting record. Furthermore, the computer can make use of the following section in any department accounts receivable, warehouse inventory and manufacturing companies of factories.

To this effected, we have chosen the power holding company of Nigeria (PHCN) Ilorin, as a case study to look at were computer sector in their account department and their services to the public. This is so because the account department has not yet life up to the expectation of the who use their services.

For example why document take there month to bring bill to the computer into the custom and now with introduction of the computer into the accounting department, we want to see what are doing to improve on their performance.

1.2 THE PURPOSE OF THE STUDY   

Towards achieving its objective it evaluates accounting record in power holding company of Nigeria (PHCN) Ilorin. The improvement that is made with the introduction of computerized method. In order to achieve this purpose, the following specific are set out for the project.

• The computer centers are keeping account records of payment made by customers.
• The make sure that bill sent to customers state the true amount to be paid and give information out quickly and more orderly.
• Improving and advancing records I.e. it make work easier.
• Speeding up recording in accounting department.

    More orderly .

• Speeding up recording in accounting department

1. Improving and advancing records i.e. it make –

         work easier.

• SIGNIFICANCE OF THE STUDY

From this project, it is expected that  accountant and readers alike with little  or no  previous experience in  computer to be their follow the main discourse and foundation     thus, understand of the computer technology and applications

        The significance of his study is to form basic of a continuing study so that accountant and other readers will not be at the mercy of the computer scientist but be able r to interact usefully with them. Also, thus study intends to state  the advantage of the  computerized  system over the manual this study  shall also include some of the handicaps that   have discouraged the spear of computerized system  .

• SCOPE AND LIMITATION OF THE STUDY

The project intends to look into the role of  computer in accounting records and what it has achieved  in organization like ( PHCN ) ilorin since it commencement of operation.

This study shall discuss how effective the use of computer has helped in achieving the objectives of management and importance.

One cannot escape certain circumstances that are beyond ones control. This is the financial constraint, line within the project work is to be submitted and most especially the time taken to facts from respondents and their attitude to the question asked.

• RESEARCH METHODOLOGY

The method of research used in this project comprises both   primary and secondary data collection.

        The primary data collection   consists of data collected from individuals within the organization of accounting department of PHCN  Ilorin through personal interview and oral interview is  used among the  member of  staff and some third parties that have adequate of the organization. This  is meant to achieved information  about to corporation as a who concerning their aim accounting records.

        The secondary data collection consists of work on other people and the authors such as textbooks, journal, newspapers, magazines etc.

• PLAN OF THE STUDY

The whole project work is divided into five main computers and each chapter is based on different sub- heading.

The first chapter deals with general introduction of the study and importance, the area to be covered by the study  constraints  and methods of obtaining  the information, which would help in bringing  the  study to completion stage .

        The chapter four presents the date and the analysis while chapter five, which is the last chapter, contains the summary, conclusion and recommendation.

• DEFINITION OF TERMS

1. Source document: this is original document which is the sources of a particular data e.g. a customer order form , sources is referred as BATCH PROCESSING.
2. HARDWARE: The physical components of a computer system consisting of monitor, keyboard and printer etc.

If you are to use a computer to solve a problem your hardware must be sufficiently

        The amount of money, the size of the storage the speed of the computer, and the speed and quantity  of the printer are all factor that determine whether you can solve the problem or not.

• SOFT WARE: Another name for the program that tell the computer how to carry out a particular task. There are tens of thousand of application program available.

1. READ: Is the process of transferring data  from an external medium  to the store  of the central process or not
2. WRITE: The process of transferring data store of the central process or the peripheral devices.
3. Program: This is the list of instruction presentation to computer in one of the programming languages, which cause the computer to perform a sequence of operation .

• DATA: is the name give to a basic is fact e.g. the number of items sold by a business, the name a customers or a commercial value used in mathematical formula
• Information: a distinction some time made between data information when data is converted in to more useful or intelligible form them it is sold to be processed into information.

1. CENTRAL PROCESSINGUNIT (CPU: That part of the computer system containing the memory the arithmetic and logical unit as well the control unit. This is the hub of the computer system the peripheral must be controlled.
2. PERIPHERAL : Parts of the computer system other than the central processor e.g. keyboard, card reader and printer 
3. AUXILARY STORAGE: This can also be called an external or backing store for storing data which have not gotten a place in main storage.

• MAIN STORE: Is the main storage o the computer or internal store.

1. The make sure that bill to sent to customers state the true amount to be paid and give information out quickly and move orderly
2. Speeding up recording in accounting department
3. Improving and advancing records i.e. it make easier

1.3   SIGNIFICANCE OF THE STUDY

        From project, intends to look into the role of computer in accounting records and what it has achieved in organization like (PHCN () ilorin since it commencement of operation.

        This study shall discuss how effective the used of computer has helped in achieving the objectives of management and importance.

        One cannot escape certain circumstances that are beyond one’s control. This is the financial constraints line within the project work is to be submitted and most