In this present world, individual, business men, firms and government have seen the effects of computer in the area of recording and safe keeping of information,. However, this computer cannot function unless the day-to-day business activities are well documented and fed into it properly. Every business get up has different levels of management and each of these level of management and information to enable them make decision on how he objective of the organization can be achieved likewise, the government need of computer networking can never be over-emphasis in the sense that, every government departments, ministries and parastatals are computerized. This project is designed to cover every aspect of computer roles in recording accounting information for management use. Unlike the stone age when computer has not been in existence, people were getting information from inscriptions on stones and carvings in wood.
All these information are soon forgotten because there was no special method designed to preserve then. In Nigeria before the advent of computer, nearly al clerical works are, done by paper and pen. This gives rise to – Mismanagement of stationeries. – Errors and omissions in accounting enterprises – Monotonous work and tiredness and other, associated clerical problems. But since the introduction of computer, these problems are minimized. Therefore, the use of computer in recording accounting information in this modern world cannot be over sighted. In the past, recording, filing and safekeeping of information was known as “routine clerical work” but with the advent of sophisticated, electronic business machines it is now known as “data processing”. Today, no business can survive without the use of computer especially, in recording accounting information. It is on this ground that this project is carried out to make people; businesses, finance and government know the roles that a computer is playing in keeping accounting records