DESIGN AND IMPLEMENTATION OF REVENUE SHARING INFORMATION SYSTEM A CASE STUDY OF NEPA

ABSTRACT

This work presents a design of a revenue sharing information system for NEPA. There are several ways in which the term revenue is used. A revenue account is the equivalent of the profit and loss account. Revenue is normally recognized when delivery has been made and the goods have been invoiced even though the payment may not be received for another month. The revenue sharing information system (RSIS) is a tool that will assist NEPA administrators in interpreting the revenue outcomes of operational decision making. It will help administrators to decide whether their programs revenue health is better or worse than during previous accounting periods or past budgets.

ORGANIZATION OF WORK

This project work is primarily designed to give an insight to Revenue sharing information system.

       Chapter one talks about introduction to Revenue sharing information system, study of problem and objectives as well as definition of the scope.

        Chapter two comprises the literature review. Chapter three gives the detailed Information about the existing (old) system, while chapter four and five deals with the design and implantation of new system.

         Chapter six documents the project while chapter seven summaries, conclusion and suggestions were made.  

TABLE OF CONTENTS

   Title page

Certification

Dedication

Acknowledgement

Abstract

Table of contents

CHAPTER ONE                                                       1

   1.0 INTRODUCTION

 1.1    Background of the study

1.2     State of the problem

1.3    Purpose of the study

1.4     Aims and objectives

1.5      Scope study

1.6     Limitations of study

1.7      Assumptions

1.8     Definition of terms

CHAPTER TWO                                                                      7

2.0     LITERATURE REVIEW

CHAPTER THREE                                                                                11

•   Description and analysis of existing system
  •   Fact finding method used
  •   Organization structure
  •   Objectives of Existing system
  •   Input, process and output Analysis
  •   Information Flow Diagrams
  •   Problems of Existing System
  •   Justification of the New System

CHAPTER FOUR                                                                                17

4.1    Design of the New System

4.2    Input Specificationand design

 4.3   Outputspecification and design

4.4    File Design

4.5    procedure chart

 4.6   System flow chart

4.7    System requirements

CHAPTER FIVE                                                                                 24

• Implementation
  • Program  Design
  • Program  flow chart
  • Pseudo code
  • Source program: Test Run

CHAPTER SIX                                                                          30

6.1   Documentation

CHAPTER SEVEN                                                                                              31

• Recommendation
  • Conclusion

REFERENCE                                                                        33

CHAPTER ONE

1.0                                        INTRODUCTION

     The Revenue sharing information system (RSIS) is an operation system that supplies the reports and data that are used for the audit of the custodial Revenue statement of the IRS by the General Accounting Office (GAO). A major objective of the custodial Revenue reporting system is to be continuously and accurately responsive to regular and adhoc requests for custodial revenue reports.

     Access control istheability or deny the use of a particular resource by a particular entity. Access control mechanisms can be use in managing physical resources (such as a movie theater, to with a limited number of people authorized to make a withdrawal), or digital resources (for example, a private text document on a computer, which only certain users should be able to read).

REVENUE AND REFUNDS

         This system is used to identify all of the detailed transactions that posted to the Individual Master Files (IMF), Business Master File (NMT), Individual Retirement Accounts File (IRAF), and Non- Master File (NMT) during the fiscal year. These detail transactions that are part of the fiscal year, and other Transactions that are not part of the fiscal year. Once these breakouts are done, revenue and refund reversal transactions are matched to the Office of the CFO and GAO. The detailed provide support for the amounts from the Interim Accounting     controls system (IRACS). The files are also made available to GAO for sampling and to validate the revenue statements.

1.1                     BACKGROUND OF STUDY

       The National Electric Power Authority (abbreviated NEPA) is an organization governing the used of electricity in Nigeria.  The company runs a football NEPA Lagos.                     

HISTORY

 In the early 1960 the Niger Dam Authorities (NDA) and Electricity Cooperation amalgamated to form the Electricity Cooperation of Nigeria (ECN).The, immediately after the Nigerian civil war the management of ECN changed its nomenclature to NEPA. What is currently called the power Holding Company of Nigeria was formally known National Electric power Authority.

For several years despite consistent perceived cash investment by the Federal Government, power outages have been the standard for the Nigerian populace, and are now seen normal by the citizens of the country.

LOCAL DISTRIBUTION COMPANIES 

         The government has divided the current NEPA distribution sector into separate companies or entities that will be called local Electric Distribution companies or Local Distribution Companies (LDC) among the regions.

1.2   STATEMENT OF PROBLEM

      Owing to:

1. Accessing the organizational data/information unauthorized
2. Fraudulent act of some customer/ workers
3. Sensitive  nature  of  bank data/information
4. Valuable or costly items in bank
5. Increase in crime in our society

The need arise for the development of Revenue sharing information system to eliminate such problems.

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