COMPUTER APPLICATION IN ACCOUNTING

A CASE STUDY OF THE COMPUTERIZED LEDGER SYSTEM OF NIGERIAN BOTTLING COMPANY PLC ONITSHA PLANT

ABSTRACT

This work examines the problems of computer Application in Accounting as it effects computerized ledger system of Nigerian Bottling Company Plc. Onitsha Plant. It is shown that there is adequate in design, effective and efficient in operation.

Data was collected from primary and secondary sources, using observation, and questionnaires for the first and reference materials in the later.

The data analyzed confirmed that no computer application elaborate, can on itself guarantee efficient administration, nor can it be fill proof against fraudulent acts, pressure from by personnel, overriding decision by management are but a few handicaps to a well intentioned computer application.

It is therefore the intention of the researcher to highlights certain remedies or strategies, that can also be adopted to minimized sort coming of the computerized ledger system and this is discussed in chapter five of this research study.

TABLE OF CONTENT

Title page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE

1.0      Introduction

1.1      Historical information

1.2      Organizational structure of Nigeria Bottling Company

1.3      Problem Definition

1.4      Aim of study

1.5      Research question

1.6      Statement of hypothesis

1.7      Significance of study

1.8      Limitation of study

1.9      Definition of terms

CHAPTER TWO

2.0      Review of related literature

2.1      The account

2.2      The ledger and general

2.3      Classification of accounts in the general ledger

2.4      Assets and liabilities

2.5      References

2.6      Chart of account

2.7      Debit and credit

2.8      Principle of financial statement

2.9      The trial balance

2.10  System analysis

2.11  Organizational structure and procedure

2.12  Record maintenance

2.13  Internal control

2.14  The general ledger interface

2.15  The control and risk exposure

2.16  System design, implementation and documentation

2.17  Stages involved and description of the screen design

2.18  Programming method

2.19  Programming language selection

2.20  Users documentation

2.21  Programme testing

CHAPTER THREE

3.1      Primary data

3.2      Questionnaires

3.3      Secondary data

3.4      Population of study

CHAPTER FOUR

4.1      Introduction

4.2      Data presentation

4.3      Question II

4.4      Statement of hypothesis

4.5      Testing of hypothesis

4.6      Test technique

4.7      Decision

CHAPTER FIVE

5.0      Summary and findings

5.1        Conclusion

5.2        Recommendations

Bibliography

Appendix

CHAPTER ONE

1.0  INTRODUCTION

1.1   HISTORICAL INFORMATION

The Nigeria Bottling Company Plc is a main of a range of soft drink and is known to be the longest of a soft drink.

The company was in corporate on 22nd of November 1951 in Lagos and since then, they has spread it network of branches all over Nigeria. At present, it has an issue over N20 million Naira. The company is jointly owned and managed by Nigerian and foreigners but the majority of shares are owned by Nigerians.

The Onitsha branch (plant) of the company, which was established in January 1978, and it is the main focus of this research work. The plant has an average production rate over 50,000 crated drinks per day. The brand soft drinks manufactured by the company are:

Coke Products:- (1) Cokes, Fanta Orange, Sprite and Krest Soda, other are: Krest Tonic, Krest Bitter Lemon. Ginger all, Fanta Lemon and Fanta Chapman. The newest product in the market now is Fanta Black and diet coke. The Onitsha Plant is mange by Mr. Steve Okolo-Solo while the personnel manager is Mr. Marshall Enudi, slaes manager Mr. Ishaka Salami and the financial mana