ABSTRACT
The research work is aimed at developing a computer based system for academic financial accounting. A computer system that can be used to record financial record as well as easily find existing academic record and that is applicable to the Christian Secondary School, Ikot Ekpene being its case study. The framework that was designed, implemented and deployed for this automated academic financial system relies on Visual Basic 6.0 programming language and utilized Microsoft Access as its database after the relevant data were collated from various sources. The new system enables quick profiling of academic financial records by creating financial records.
TABLE OF CONTENT
Title Page – – – – – – – – – i
Certification – – – – – – – – – ii
Dedication – – – – – – – – – iii
Acknowledgement – – – – – – – – iv-v
Abstract – – – – – – – – – vI
Table of Contents – – – – – – – – vii-ix
CHAPTER ONE: INTRODUCTION
1.0 Introduction – – – – – – – 1-2
1.1 Background of the Study – – – – – – 2-3
1.2 Statement of the Problem – – – – – – 4
1.3 Aim and Objectives of the Study – – – – 4-5
1.4 Significance of the Study – – – – – – 5
1.5 Organization of the Research – – – – – 5
1.6 Scope of the Study – – – – – – – 6
1.7 Definition of Terms – – – – – – 6
CHAPTER TWO: LITERATURE REVIEW
2.0 Introduction – – – – – – – 7
2.1 Overview of Academic Financial Accounting – – 7-8
2.2 Basic Concept of Academic Financial Accounting – – 8
2.2.1 The Stable Measuring Unit Assumption – – 8
2.2.2 Units of Constant Purchasing Power – – – 8-9
2.3 Types of Academic Financial Accounting – – – 9
2.3.1 Topical Areas – – – – – – 9
2.3.1.1 Financial Accounting – – – – 9
2.3.1.2 Managerial Accounting – – – 10
2.3.1.3 Auditing – – – – – 10
2.3.1.4 Taxation – – – – – 10
2.4 Importance of Academic Financial Accounting – – 10-11
2.5 Application of Computers in Financial Accounting – – 11-14
CHAPTER THREE: SYSTEEM ANALYSIS AND DESIGN
3.0 Introduction – – – – – – – 15
3.1 Research Methodology – – – – – – 15
3.2 Analysis of the Existing System – – – – 15
3.2.1 Advantages of the Existing System – – – 15
3.3 Analysis of the Proposed System – – – – 16
3.3.1 Advantages of the Proposed System – – 16-17
3.4 System Design – – – – – – – 17
3.4.1 Input Layout – – – – – – 18-19
3.4.2 Program Flowchart – – – – – 20-23
3.4.4 Algorithm – – – – – – – 23-24
3.4.3 Output Layout – – – – – – 24
CHAPTER FOUR
SYSTEM IMPLEMENTATION AND DOCUMENTATION
4.0 Introduction – – – – – – – 25
4.1 System Design Diagram – – – – – – 25
4.2 Choice of Programming Language – – – – 26
4.3 Analysis of Modules – – – – – – 26
4.4 Programming Environment – – – – – 26
4.4.1 Hardware Requirement – – – – – 26
4.4.2 Software Requirement – – – – – 27
4.5 System Implementation – – – – – – 27
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
5.0 Introduction – – – – – – – 28
5.1 Constraints of the Study – – – – – – 28
5.2 Summary – – – – – – – 28-29
5.3 Conclusion – – – – – – – 29
5.4 Recommendation – – – – – – – 29
Reference
Appendix A
Appendix B
CHAPTER ONE
INTRODUCTION
1.0 Introduction
As information technologies grow more progressive, the manual accounting systems have become gradually inadequate for decision needs. Consequently, public and private sector firms in both developing and developed economies view Computerized Accounting Information System (CAIS) as a vehicle to ensure effective and efficient information flow in the recording, processing, and analysis of financial data. Effective and efficient information flow enhances managerial decision-making, thereby increasing the firm’s ability to achieve corporate and business strategy objectives. This in turn, may increase the prospects of the firm’s survival.
CAIS-related issues research, due to its importance to practice and education, is well documented in the accounting information systems literature. Chenhall and Morris, for example, examine the impact of contextual variables such as structure, environment, and interdependence on CAIS design and performance. Brecht and Martin explore opportunities for accountants to contribute to systems design. Poston and Grabski‘s survey focuses on the underlying theory motivating the research and predicted that future CAIS research would maintain a balance between normative and positive work with organizational theory. Subsequently, research considers use of accounting information by operations managers and enterprise resource planning system and management accounting change (Scapens and Jazayeri, Likewise, Arnold, Clark, Collier, Leech and Sutton examine the effects of knowledge-based systems on decision-making and find that the availability of a fully functional explanation facility influence both novices’ and experts’ judgments. Dehning, Pfeiffer and Richardson also consider analysts’ forecasts and investments in information technology (IT) using a dataset of over 1,000 US firms, thus emphasizing that IT spending increases earnings forecasts, dispersion and error. Ferguson and Seow’s review confirms the continuing decline in analytical and model-building research in accounting information system related research, resulting in research that considers accounting information and managerial work and the utilization of generalized audit software by small-medium-sized audit firms in the UK. Research on CAIS in developing economies is at its infancy, for example, practices among SMEs, threats to security, implications for internal auditing, failure, success and local improvisation. Evidence on CAIS-related issues in SOEs in developing countries, however, remains scant, despite the notion that public and private sector in both developing and developed countries are equally affected by the advent of the CAIS. This study attempts to fill this gap.