EFFECT OF COMPUTER ON THE ACCOUNTING PROFESSION (A CASE STUDY OF ASABA ALUMINIUM COMPANY DELTA STATE)
ABSTRACT
This study deals with the erect of the computer to the accountant. It is carried out to investigate the various way in which computer acts the accountant as processional. Some hypothesis were formulated subject to verification.
These hypotheses are
1. Computers does not elect
on the accounting profession.
2. Computers does not perform task with maximum speed and accuracy that will make the job of the job of the account sta a lot easier
3. Computer is not an aid to the accountant
The basic ways the computer has being of benefit to the accountant and types and generations of computer were extensively discussed. The problems that are usually encounter as a result of the introduction of computer in accounting and other field were also lighted.
Structurally, this chapter one deals with the introduction of research work. Chapter two deals with the review of related literature drawn from the textbooks, articles in newspapers and Journals. Chapter three deals with the statement of the methodology used for the research study. Chapter four deals with data
presentation, analysis and its subsequent interpretation.
From the research of the study, conclusions were drawn and recommendations were made. These were done in chapter five. Due to the extensive usage of
technical terms, there is the need for the definition of these terms.
CHAPTER ONE
INTRODUCTION
There has been a lot of observations and comments on the elect of computer as it relates to the accounting profession in Nigeria.
According to professor Longe “Computers are being used to assist in the management of major areas of the computers are under utilized and in several
areas the uses are yet rudimentary”.
In the accounting yet rudimentary” story is the same. It has, therefore becomes necessary to know the erect of computer on the accounting profession, to
determine whether computer does have erect on the accounting professional and perform task with maximum speed and accuracy which will make the job of the account sta
a lot easier or they are under utilized, despite the immense benefits derivable from their optimum utilization.
With the advent of computer-based accounting system, accountants have to cope with the resulting complexity of the flow of information through the
accounting systems. Traditional accounting procedures did not accommodate the sophisticated processing devices that came with the computer-based
accounting system.
As the design of the computer based accounting system advanced from simple clerical automation to complicated integrated information systems, the
accountant could no longer perform his duties around the computer but found it necessary to develop procedures to cope with the new challenges.
