AN EVOLUTION OF THE IMPACT OF COMPUTERIZATION ON THE ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION

The development of accounting systems and the computerization of these systems in a small scale business environment is the main theme of this study. The researcher examined the issues involved by understanding the computerized accounting system of model computers company, Warri.
Based on the analysis of data for this study it was discovered that an effective and efficient operating environment is function of a good accounting system other things being equal. Similarity it was discovered that the introduction of computer and the development of accounting packages have revolutionized the accounting system of small scale business organisation.
Therefore the general conclusion drawn from this study is that a computerize accounting system is a basic paradigm for small scale business organisations.

LIST OF FIGURES 
Fig. 4 ” 1     Mcc organisation chart
Fig 5 ” 1     Daceasy system interface
Fig 5 ” 2     Customer module
Fig 5 ” 3     vendor module
Fig 5 ” 4     Product module
Fig 5 ” 5     General ledger module
Fig 5 ” 7    Fixed asset module
Fig 5 ” 8    Purchase order module
Fig 5 ” 9    Invoicing module
Fig 5 ” 10     Financial module
Fig 5 ” 11     Default layout of accounts
Fig 5 ” 12     Chart of account
Fig 5 ” 13     Model chart of accounts
Fig 5 ” 14    Fixed assets list
Fig 5 ” 15    Current trail balance
Fig 5 ” 16    Current profit and loss financial report
Fig 5 ” 17    Period balance sheet

TABLE OF CONTENT
Title Page                                 II
Certification                                III
Dedication                                 IV
Acknowledgement                         V
Abstract                                 VI
List of figures                             VII
Table of content                             VIII

CHAPTER ONE
General Introduction                     1
1.1    Background of the study                     1
1.2    Statement of the problem                 3
1.3    Objectives of the study                     4
1.4    Significance of the study                     5
1.5    The scope of the study                     6
1.6    Research limitations                     6
1.7    Definition of terms                     7

CHAPTER TWO 
Review of related literature                  10
2.1    Introduction                         10
2.2    Accounting information system             13
2.3    Computer technology and accounting             19
2.4    Computer application for small business         27
Note                                 31

CHAPTER THREE
Research methodology                     34
3.1    Nature of the study                     34
3.2    Sources of data                         34
3.3    Method of data presentation                 35

CHAPTER FOUR
Model ” A company presentation             37
4.1    Historical background                        37
4.2    Organizational structures                 38
4.3    The accounting system of model computers company 42

CHAPTER FIVE
Dave presentation                      44
5.1    Basic issues                             44
5.2    Daceasy accounting package                 52
5.3    Computerization at MCC                 54
5.4    Daceasy and basic accounting operations         54

CHAPTER SIX
Findings, summary and conclusion and recommendations 
6.1    Findings                             96
6.2    Summary and conclusion                 102
6.3    Recommendations                         103
BIBLIOGRAPHY                         108