1. Introduction

This chapter presents the introduction to automated system for sales information management. A sales information management system for bakery is a computerized system that will aid the easy management of financial and inventory aspects of the bakery so that reports can be presented when needed. The major aim of the system is to keep account records. It is an accounting tool for bakery shop.

1.1 Background of the Study

A bakery (a.k.a. baker’s shop or bake shop) is an establishment that produces and sells flour-based food baked in an oven such as bread, cookies, cakes, pastries, and pies. Some retail bakeries are also cafés, serving coffee and tea to customers who wish to consume the baked goods on the premises. This calls for the use of a sales account information system for proper management of bakery.

Sales account information management is defined as the art of how to record, summarize and report business transactions. It’s the process of identifying, measuring and reporting economic information, to allow for assessment and a clear and unequivocal decision for those who use that information. Accounting is grouped into two integral part. Namely: financial accounting and management accounting. Financial accounting is the processing of financial data into financial accounting information, users of financial accounting information is largely an external party organization, while management accounting is processing of financial and non-financial services into information useful to the internal party organization or company. Accounting Information Systems for Sales management is one of the sub-systems of Accounting Information Systems.

For optimal bakery management process, robust functionality is needed for managing the financial information of stocks in the bakery. This will enable the management of the bakery to easily record and keep track of sales made, the items sold and other valuable report needed to monitor the income and expenses in the bakery daily. 

1.2 Statement of the Problem

The following problems were identified at St. Paul Bakery in Ikot Ekpene:

  • Absence of an automated system for sales information management.
  • It is difficult to obtain reports about the financial details of the sales made daily.
  • Error(s) most times in the computation of items sold.

1.3 Aim and Objectives of the Study

The aim of the study is to develop an automated sales account management system for bakery. The following are the specific objectives of the study:

  • To design a system that will accurately compute sales record.
  • To implement a system that will save sales record to database for future reports purpose
  • To design a system that will update inventory level of the items sold to database.

1.4 Significance of the Study

The significance of the study are:

  • It will provide a system that will facilitate accurate recording of sales in a bakery.
  • It will help in monitoring the daily sales record of the bakery through querying of the database records.
  • It will provide a system that can be used to perform computation of the items sold in the bakery.
  • It will serve as a useful reference material to other scholars.

1.5 Scope of the Study

This research work covers automated system for sales information management, using St. Paul bakery, Ikot Ekpene as a case study. It is focused on the recording of daily sales account information and managing of the stock level (inventory) of items sold.