IMPORTANCE AND RELEVANCE OF COMPUTER IN ACCOUNTING SECTOR
ABSTRACT
This study was conducted to know the importance and relevance of Computer in accounting sector. Three research question and three hypothesis guided this study. A survey research design was employed for the study. 50 sample was taken. A structured questionnaire containing 50 items was used for the data collection, the three hypotheses were tested at 0.05 level of probability. The findings of the study revealed among other that:
1. That there is need for computer to be use in accounting system.
2. There is need for the scope to be increased in accounting sector.
3. There is need for accountant to used computer in an organisation.
4. The opinion of an accountant are similar on the computer to accounting will be considered from three perspective viz-Taxation, Auditing and General. The only area difference is the level of importance accorded each of these skills.
5. Financial constraints lack of credit facilities.
6. Reluctant of organization to release facts and figures.
Base on the findings of the study, a number of recommendation were made.
CHAPTER ONE
1.1 INTRODUCTION
A computer can be defined as a set of machines which accept data from an input device perform arithmetical and logical operation in accordance, with or predefined programme and finally transfer the data being processed to an output or useful information device either for further processing or in final printed form, such as business document, schedules and management control reports. Computer has tremendous importance to the organization and the society in general. The technology development of computer which is known as technical characteristic can be traced to the first generation which is the first calculating machine invested by Blaise pascal in 1942. The development of computer continues from first generation to second generation with different features till the last generation of computer which contain sophisticated micro-electronic device are in use today by accounting firm, accounting development. The importance of computer to accounting will be considered from three perspectives, taxation, auditing and general use. The uses of computer contain in tax office has ensured that tax returns are directed, edited and perfected.
