DESIGN AND IMPLEMENTATION OF A COMPUTERIZED SALES ACCOUNTING SYSTEM(A CASE STUDY OF MR BIGGS, OKPARA AVENUE). A RESEARCH PROJECT MATERIAL ON COMPUTER SCIENCE

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DESIGN AND IMPLEMENTATION OF A COMPUTERIZED SALES ACCOUNTING SYSTEM(A CASE STUDY OF MR BIGGS, OKPARA AVENUE). A RESEARCH PROJECT MATERIAL ON COMPUTER SCIENCE

ABSTRACT

The importance of sales accounting is gradually being recognized as germane to prudent management of any business firm.  This has necessitated the need for the computerization of structured operations of the sales managers structured operations are known with certainly for instance, the computation and decisions based on sales ratios.

This project therefore is a case study of Mr Biggs.  It describes the computerization of the sales accounting of the hotel as packaged for its clients.  Thus this study gives detailed methods for the development of an optimal sales database for hotel industry as well as the software required for the computation and tabulation of different sales ratios.

 

CHAPTER ONE

INTRODUCTION

Finance is the life wire of any business organization.  It is required for the execution of production, sales and administration of a business operation.  As a discipline, finance is concerned with the acquisition and administration of the use of the firms’ funds as well as profit planning and control sales analysis is inevitable for the effective planning and control of any firm.

To effectively plan for the future, the sales manager should be able to assess the sales position of the firm and relates this to its confronting investment opportunities.  Since funds are scarce, sales analysis helps the sales manager to assess the returns on investment accruing from ploughing the firms’ assets and thereby efficiently allocating resources.

However, sales accounting is the employment of the firm’s balance sheet and income statement to establish some relationship between one figure and another in order to highlight the strengths and weakness of the concerned business.  The balance sheet of a firm is also called the sales position because it shows the position of the business in monetary term at a given point in time while the income statement show how the position depicted by the balance sheet has been attained.  The results of sales analysis are normally expressed as sales ratios, which could be broadly classified as liquidity, leverage, activity and profit ratio.  The suppliers of the firm’s funds and the investing public are usually interested in these ratios.  But the nature of interest expressed on the firm determines the ratios to be emphasized by each concerned parts.  This implies that different people emphasize on different ratios and as a result sales analysis means different thing to different people.

 

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DESIGN AND IMPLEMENTATION OF A COMPUTERIZED SALES ACCOUNTING SYSTEM(A CASE STUDY OF MR BIGGS, OKPARA AVENUE). A RESEARCH PROJECT MATERIAL ON COMPUTER SCIENCE

 

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