Computerised Accounting

CHAPTER ONE 1. 1 INTRODUCTION It is known that, movement of information and effectiveness of information, timely reporting for internal and external use is one of the key aspects in success of services and goods provided by the organisation to its customer. Before the development of computerised system in Tanzania most of public sectors, government sectors ,social service providers sectors and different business organisations, used manual method of recording and control over any transaction relating to financial and other activities.

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With the expansion of those sectors the number of transactions increased. The manual method of recording, manipulation, producing, distributing and maintaining records found as to be unmanageable. With the introduction of computers in those activities, the manual method of accounting is being gradually replaced. And finally, the database technology has revolution the accounts department of the business and non business organisations. In the use of computerised accounting system the risk of data loss is eliminated, high speed in data manipulation is maintained and larger volume of data are kept safely.

In computerised accounting system calculation became easy and controlled effective, also development of computerised accounting system, facilitate the ongoing operations of firm and contribute to its competitive strategy. 1. 2 BACKGROUND OF THE PROBLEM Before the installation of computerised accounting systems, all processes of accounting which associates with the system today, such as receiving data, recording, processing and reporting was done manually with pen and paper. This system made the job too difficult as it bumps into by the following problem.

It was easy for documents to get lost or being misplaced, sometimes would disappear completely. On the other hand it was easy to be destroyed or change necessary documents in different files, unnecessary debt to the government through local purchases and unnecessary overuse of public fund thus it was easy to collude and change the records. Many government and non government organisation, were faced with problems of storing documents properly hence the information obtained was inaccurate, due to incomplete of data or takes long time to be completed due to long time taken in organising those required data.

Control of expenditure with manual system was not easy, hence this lead to misuse of resources. As manual system used to consume more working hours unnecessarily by even involving many staffs for just a small and simple assignment, computerised accounting system will enables different sector of organisations to, make reporting on time, strengthening accountability, transparency and make good decision. Restricted over expenditure as well as data prepared will be accurate, correct recorded, efficiency as well as low cost will be incurred for those activities.

With the growth of technology, data preparation, processing and reporting by use computer programs tuned into simplicity in the way that, they can be processed faster and fastest as a speed of light before giving out clear and understandable report. Processing information in computer includes, arranging, sorting, summarising reporting and the like. Narrative computer radically changed the following i. The way in which accounting data is processed ii. Processing and arranging the result iii. Training is needed to particular staffs who operates the systems iv. Recording and centralization . Speed of processing to give out the result vi. Accuracy on output information 1. 3 Significance of the study The researcher wishes the significance of the study will be of the following ways: i. Findings will enable the researcher to integrate his theoretical training obtained in the class with what is practically taking place. ii. Study will enable other public sectors to identify different problems associated with computerised accounting system. iii. Study will not be important to only researcher, but also to other organisation and scholars who may wish to pursue the similar study. v. However, the study is conducted to enable the researcher to be awarded Bachelor of Business Administration in Finance and Accounting as it is the compulsory study at Saint Augustine University 1. 4 Objectives of the study 1. 4. 1 General objective The general objective of the study is to find out the contributions of computer in day to day activities, as the purpose of the study, is to find the contribution of computer and application in accounting activities especially to public sectors, simplification and production of understandable, relevance, reliable reports.

Also the study aims to find out the difference in performance and reports quality produced when manual methods were in use and that when computer and computerised accounting system were introduced. 1. 4. 2 Specific objectives The research is aiming at observing the following from PPF Mwanza Branch as the case of study. i. Tracing in detail the importance of computerised accounting system at PPF ii. To find out t the contribution of computerised accounting system in day to day operations. iii.

To find out problem facing the accounts departments due absence of proper computerised accounting system. iv. To find out the step taken by public sector to implant the computer knowledge to its staff so as to examine importance, contribution and problem facing in the use of computerised accounting system. 1. 5 Research questions The research questions have been formulated to portray the objectives and specify the field of the research. The research questions are; i. Is the computerised accounting system improves the performance of accounting activities compared with the manual system? i. Is there any need of computerised accounting system to public sectors? iii. With the help of computerised accounting system, is the required accounting reports produced quickly as they are needed? iv. What are steps taken by the public sectors to implant the computer knowledge to its staff 1. 6 Limitation of the study No research is free from limitations, also researcher of the study focuses to meet the following as the limitation during the study. i. Time- the estimated time for study is not sufficient where researcher as not more than three months to pass over all departments, instead researcher may pass only to few departments during data collection; ii. Limited finance- due to the fact that money is a scarce, and limited so funds located to conduct the study may not be sufficient to cover all activities. There fore financial factor may limit the researcher to conduct research in depth. iii. Limited scope of the study: the study will be conducted only at PPF Mwanza branch. This will result overgeneralization of finding from study.

It can be concluded that in today’s world, for many organisations, the key to survival is the intelligent application of computerised information system with accounting systems. CHAPTER TWO LITRERATURE REVIEW 2. 0 INTRODUCTION This chapter gives different view from different authors of variable literatures based on the similar study undertaken by the researcher. Some reviewed literature are direct relates with the concept and theories in the need of computerised accounting systems in public sectors and other relates with accounting v/s computer in general. 2. 1 Computer

Larry long (1985), describes computer as an electronic devise that is capable of interpreting and executing commands for input processing logic operations and output. 2. 2 Accounting Different authors define accounting in different ways, but all definitions s gives the same meanings. According to Hood (1999) defines accounting as the process of identifying, measuring, and communicating economic information to permit informed judgement and decision by user of information. Meigs and Meigs (1990) define the term accounting as the art of measuring communicating and interpreting the economic activities of an organisation,

Druly (1998) defines accounting is the language which communicates economic information to people have interest in an organisation such as managers, shareholders, and potential investors, creditors, debtors, employees and government. 2. 3. The Accounting System Different authors define accounting in different ways, but all definitions s gives the same meanings. According to Hood (1999) defines accounting as the process of identifying, measuring, and communicating economic information to permit informed judgement and decision by user of information.

Meigs and Meigs (1990) define the term accounting as the art of measuring communicating and interpreting the economic activities of an organisation, Druly (1998) defines accounting is the language which communicates economic information to people have interest in an organisation such as managers, shareholders, and potential investors, creditors, debtors, employees and government. According to Ms. A. Indira, accounting is the method in which financial information is gathered, processed, and summarized into financial statements and reports. | |

The purpose of accounting is to provide information used in decision making. Accounting may be viewed as a system (a process) that converts data into useful information. Information processes include: a. Recording b. Maintaining c. Reporting Every business / organisations has numerous processes. Some simple, others complex and cumbersome. But as the business/organization grows, acquires new customers, enters new markets and keeps pace with constant changes in statutory regulations… the company will need to maintain highly accurate and up-to-date accounting, inventory and statutory records.

This is where a computerized accounting helps simplify, integrate, and streamline all the business processes, cost-effectively and easily Stair (1992) defines system as a set of inter dependent components (some may be system on themselves) which collectively accomplish certain objectives. These systems have inputs, processing units, and outputs. There are two main reasons for computerised the accounting system. i. To control funds that come in and going out of the firm which is very important, therefore the use of computer will make such control more effective. i. The majority of accounting data are numerical and are always processed with the same method and are always processed with the same method. This in turn makes computerization easy. The purpose of accounting is to provide information use them in decision making. Accounting may be viewed as a system (a process) that converts data into useful information. Information processes include: • Recording • Maintaining • Reporting In every business or organization have numerous processes. Some are simple, while others are complex and cumbersome.

But as the business grows, acquires new customers, enters new markets and keeps pace with constant changes in statutory regulations… the company will need to maintain highly accurate and up-to-date accounting, inventory and statutory records. This is where a computerized accounting helps simplify, integrate, and streamline all the business processes, cost-effectively and easily. 2. 4 Computerised Accounting System (CAS) Accounting system is said to be computerised when all activities like posting of data recording and processing is done by the use of computer accounting packages. P.

H Basset (1996 states that organisation intends to use computer invariable makes the computerisation of accounts function. There is first priority with the following reason, the control of incoming and outgoing fund of the firm thus computers make such control more effective. The vast majority of accounting data is numerical and always is always processed with the same method. Hall (1998) says that the preparation of payroll paycheques report to government agencies and updating various detailed accounting records needs many computerisations; most of these functions are well suited to the computers.

In fact the first use made computers in business community was in the processing payroll. 2. 5 Computer and accounting relations Frank wood and Alan Songsters (2008) says that, in computer and accounting relations. Now days, there are very few businesses which operate accounting activities in manual ways, in other cases computers are used for most or even all, of accounting tasks. Whatever the level of using computer in accounting, accountants need to able to understand how data are to be entered and how they are processed so that they can understand and have faith in the reliability of figure that are produced.

Thus when computer are used in accounting activities, an accountant involved need to ensure that they are being used appropriately and all record that computer creates are valid and meaningful. Most of businesses, except for very smallest businesses, (Frank wood and Alan Songsters (2008)), use computers to handle their accounting data. When business switches from manual to computerised accounting system, they soon discover that the bookkeeping and accounting skills are more important than computers itself. This is because users of accounting system are very little to learn in order to use them.

Thus, the presence computerised accounting systems are not removing the need of some accounting knowledge responsible for key accounting task or from those who use the output from the accounting system. 2. 6 Role of computers in accounting The most popular system of recording of accounting transactions is manual which requires maintaining books of accounts such as Journal, Cash Book, Special purpose books, and ledgers and so on. The accountant is required to prepare summary of transactions and financial statements manually.

The advanced technology involves various machines capable of performing different accounting functions, for example, a billing machine. This machine is capable of computing discount, adding net total and posting the requisite data to the relevant accounts. With substantial increase in the number of transactions, a machine was developed which could store and process accounting data in no time. Such advancement leads to number of growing successful organisations. A newer version of machine is evolved with increased speed, storage, and processing capacity.

A computer to which they were connected operated these machines. As a result, the maintenance of accounting data on a real-time basis became almost essential. Now maintaining accounting records become more convenient with the computerised accounting. The computerised accounting uses the concept of databases. For this purpose an accounting software is used to implement a computerised accounting system. It does away the necessity to create and maintain journals, ledgers, etc. , which are essential part of manual accounting.

Some of the commonly used accounting software’s are Tally, Cash Manager, Best Books, etc. Accounting software is used to implement a computerised accounting. The Computerised accounting is based on the concept of database. It is basic Software which allows access to the data contained in the data base. It is a system to manage collection of data insuring at the same time that it remains reliable and confidential. 2. 7 Salient Features of Computerized accounting The following are salient features of computerised accounting system according to Ms.

A. Indira 2. 7. 1 Fast, Powerful, Simple and Integrated Ms. A. Indira says, computerized accounting is designed to automate and integrate all the business operations, such as sales, finance, purchase, inventory and manufacturing. With Computerized accounting, accurate, up-to-date business information is literally at the fingertips. The Computerized accounting combine with enhanced MIS, Multi-lingual and Data organization capabilities to help the company simplify all the business processes easily and cost-effectively. 2. . 2 Complete Visibility Computerized accountings giving the organisation sufficient time to plan, increase the customer base, and enhance customer satisfaction. With Computerized accounting the company will have greater visibility into the day-to-day business operations and access to vital information. 2. 7. 3 Improves User Experience Computerized accounting allows the company to enter data in a variety of ways which makes work a pleasure. Adapting to the specific business needs is possible. 2. 7. 4 Accuracy and Speed

Computerized accounting has User-definable templates which provides fast, accurate data entry of the transactions; thereafter all documents and reports can be generated automatically, at the press of a button. 2 . 7. 4 . 1 Accuracy Ms. A. Indira says that processing error unless hardware failure occurs, the computer will not make a processing error. Both hardware and software controls generally ensures accurate processing. Because human performs the processing in manual system the potential of processing is greater in manual system than when using computer system. 2. 7. 4. 2 Speed Ms.

A. Indira, in computerised accounting system, the primary advantage is speed of processing. The time needed for computer to post transaction or determine account balance is very few minutes. I processing such large volume of data, computer saves vast amount of time in each step of accounting process, including recording of transaction, posting to ledger accounts and producing desired reports 2. 7. 5. Power In relation to power Ms. A. Indira comments that, computerized accounting has the ability to handle huge volumes of transactions without compromising on speed or efficiency. 2. 7. 6. or Improved Business Performance Also Ms. A. Indira says, computerized accounting is a highly integrated application that transforms the business processes with its performance enhancing features which encompass accounting, inventory, reporting and statutory processes. This helps the organisation access information faster, and takes quicker decisions. Computerized accounting also guarantees real-time optimization of operations and enhanced communication. 2. 7. 7 Quick Decision Making Generates real-time, comprehensive reports and ensures access to complete and 2. 7. 8 Complete Reliability

Computerized accounting makes sure that the critical financial information is accurate, controlled and safe from data corruption 2. 8 Why accounting system is needed? The need for computerised accounting arises from advantages of speed, accuracy and lower cost of handling the business transactions. 2. 8. 1 Numerous Transactions The computerised accounting system is capable of handling large number of transactions with speed and accuracy. 2. 8. 2 Instant Reporting The computerised accounting system is capable of offering quick and quality reporting because of its speed and accuracy. 2. 8. Reduction in paper work A manual accounting system requires large physical storage space to keep accounting records/books and vouchers/ documents. The requirement of stationery and books of accounts along with vouchers and documents is directly dependent on the volume of transactions beyond a certain point. There is a dire need to reduce the paper work and dispense with large volumes of books of accounts. This can be achieved by introducing computerised accounting system. 2. 8. 4 Flexible reporting The reporting is flexible in computerised accounting system as compared to manual accounting system.

The reports of a manual accounting system reveal balances of accounts on periodic basis while computerised accounting system is capable of generating reports of any balance as when required and for any duration which is within the accounting period. 2. 8. 5 Accounting Queries There are accounting queries which are based on some external parameters. For example, a query to identify customers who have not made the payments within the permissible credit period can be easily answered by using the structured query language (SQL) support of database technology in the computerised accounting system.

But such an exercise in a manual accounting system is quite difficult and expensive in terms of manpower used. It will still be worse in case the credit period is changed. 2. 8. 6 On-line facility Computerised accounting system offers online facility to store and process transaction data so as to retrieve information to generate and view financial reports. 2. 8. 7 Scalability Computerised accounting system is fully equipped with handling the growing transactions of a fast growing business enterprise. The requirement of additional manpower in Accounts department is restricted to only the data operators for storing additional vouchers.

There is absolutely no additional cost of processing additional transaction data. 2. 8. 8 Accuracy The information content of reports generated by the computerised accounting system is accurate and therefore quite reliable for decision making. In a manual accounting system the reports and information are likely to be distorted, inaccurate and therefore cannot be relied upon. It is so because it is being processed by many people, especially when the number of transactions to be processed to produce such information and report is quite large. 2. . 9 Security Under manual accounting system it is very difficult to secure such information because it is open to inspection by any eyes dealing with. And this is not computerised accounting system 2. 9 The Use of Computerised Accounting Systems During 16th Annual Conference of Small Enterprise Association of Australia and New Zealand as at 28 September – 1 October 2003 Prof. John Breen of Victoria University, School of Accounting and Finance in Melbourne City Australia, concluded the following in the use of computerised accounting system-:

The owner-managers who used a Computerised Accounting System described their major motivation for its implementation as environmental factors, that is, the introduction of the GST and advice from their accountant. The major trigger being a GST, which created additional paperwork for the business. While the GST is a one-off circumstance in terms of its economy-wide introduction, it will continue to be a strong influence on smaller firms as they expand and come within the GST umbrella and will be required to comply with the reporting and lodgement requirements.

The second most influential trigger was the advice of the accountant. The accountant is an important source of information for small business Operations in many of their decision-making deliberations. With respect to the implementation of computer software, the accountant can provide advice on Computerised Accounting System factors such as: available software, implementation, customisation of the software to suit the businesses needs, the businesses reporting requirements, and the ability to interface with other software.

The study identified a number of other motivating factors, consistent with the literature, for Computerised Accounting System adoption. These factors included: the computer self-efficacy of the owner-manager; the cost and perceived benefits of the innovation; organisational factors such as the ability to pay for the innovation, having the time to implement the Computerised Accounting System and possessing the staff capable of using the system. These other non-environmental factors also played an important role in motivating the owner manager to use a Computerised Accounting System.

This study demonstrates that it is not only a particular event, such as the introduction of the GST, that drives the motivation to implement a CAS; though the owner-manager may believe that this is the sole cause. It is the combination of several factors, such as: the operators’ ability to handle the innovation, Their ability to recognise the need for the innovation, and the firm’s overall resources (financial and available time) that impact on Computerised Accounting System adoption.

The relative importance of each of these factors in the overall decision is the subject of a further study, as it requires a greater level of analysis. Computerised Accounting System non-users referred to two major reasons for not using the accounting software, one an innovation factor, and the other a characteristic of the organisational decision maker. The first reason (innovation factor) was that a Computerised Accounting System was not needed and would not add value to the business. The second reason (characteristic of the organisational decision maker) was that the owner manager lacked IT skills and knowledge.

With respect to trying to introduce non-users to a Computerised Accounting System, it may be useful to consider business operators who are currently satisfied with carrying out their record keeping manually as two distinct groups: 1. Those who are satisfied at the present time, but who may seek to introduce a CAS in the future as their business needs change. Given that many of the non-users were young, micro-businesses then it is reasonable to suggest that their needs will change as the business grows. 2. Those who are uninformed about the benefits of using a Computerised Accounting System.

This lack of knowledge may be a further result of the deficiency in IT skills as reported by almost half of the non-user respondents. It is this uninformed group that may be influenced to introduce computerised record keeping processes into their business. It should however be recognised that there is also a need to improve the computer self efficacy of the business operators among this group. Training organizations should consider liaising with industry groups to offer IT skills development programs to small business operators.

Alternatively training organisations should consider offering CAS skills development programs specifically targeted at family members of those involved in small businesses in order to avoid the reluctance identified among the business operators who lack computer self efficacy. 2. 10 Management decision about computerized accounting system There are number of questions which arise many times when management face with the first time buyers of an automated computerized Accounting Solution. Microsoft data solution (www. accsoft. a) suggests five major points which can make business man to rethink whether he/she want to stay manual or he/she want to move with the world. Most organizations seek the following benefits from accounts automation: 1) Efficiency Increment 2) Costs Reduction – Time costs can cut into half or may be less even 3) Elimination of Human Error – can reduce the risk of error to almost nil 4) Reports Generation – you no longer have to wait for a whole day to get the reports 5) Know Your Position – you are constantly aware of all the transactions being processed in the system.

According to Solomon, welter, Vargo and Plunkett (1996), recognised the feature of typical PC base accounting system, they said computerised accounting system tend to parallel manual accounting system in terms of function and objective as both type of accounting system (manual and computerised accounting system give the same result at the end of process, as both have debit and credit, maintain ledger account and finally produce financial reports and other reports, but the difference of the two systems comes where in computerised accounting systems there is an built in control that examines the validity of data before is accepted by the system. 2. 11 Advantages of Computerised Accounting System According to David (1996) said that, the fundamental advantage of computer is to enormous speed. He speed taken by computers is to process transactions or determine an account balance is very short. This speed creates several advantages over manual accounting system over the following features: ? Speed in determining current balance ? Speed in processing data ? Cost saving ? Efficiency in data processing ? Error protection ? Automatic report processing

Frank wood and Alan Songsters (2008) analyses a lot of benefits derived from the use of computerised accounting system. As other scholars, they recommends the following as the advantageous of using computerised accounting system. 2. 12 Automatic error detection, Effective error decision improves the effectiveness of decision making process, i. e. computerised accounting system should be capable of detecting error when recording data in the system, also in computerised accounting system there is something called exception report, a process of issuing warning message when something unexpected occurs. Different form manual where error can de recognised after a very long time.

Other benefits of using computerised accounting system are Speed and accuracy in recording processing and producing output report, quality and relevant report production. Also M. s Indira, come out with the following advantages of using computerised accounting system , in any organisation, he says that, the use of computerised accounting system have the following advantages to user of accounting system. a. Automation of tedious clerical jobs b. Speed and accuracy c. Low cost of packages d. Automatic generation of standard reports e. Redundant data storage permits efficient generations of some reports f. Increase revenue while lowering operating costs and enhancing competitive advantage of the company. 2. 13 Globalisation and change in technology the need of information

According to Tony Boczko 2007, corporate accounting information system are significant in as much as they are socially created mechanism through which symbolic forms of knowledge that play an increase central role in portraying, evaluation and govern expanding domain of social and economic life are constructed In business world increasingly dominated by and indeed reliant upon information corporate accounting information system have become central to enabling social, political, and economic activities to be rendered knowable, measurable, accountable, and manageable. More important such system has become pivotal in the adjudication of rival claims between competing social constituencies inside and outside the company. Cleary, the pervasive influence of corporate accounting information system rovokes many questions, about how such accounting information’s system develops, why particular accounting and practises are adopted, and how such accounting systems are regulated within business organisation. More importantly perhaps such influence provokes questions about how such corporate accounting information system are utilised, Tony Boczko 2007 says that, information accounting system is more helpful in providing user with information’s, to support decision making and facilitate control, to sustain and reinforce organisation operations that is transaction processing management , to fulfil legal, social, and political responsibilities and encourage alignment with extant regulatory requirement that is external systemic control 2. 14 Are computerised accounting systems always the answer?

Although there are many advantageous of using computers in business and other accounting activities compared to manual methods of procession those data so as to give out a quality report, Solomon, welter, Vargo and Plunkett (1996), argued that, computerised accounting systems are not a remedy for all business problems, a company should carefully analyse its particular situation to see if in fact the computer will do more to help than to hinder. For example; high speed processing network are often accompanied by an endless string of report and statistics. Also in many “mom and pop “business, inertia may prevail. But generally to decide whether using manual or computer in accounting activities, the cost and benefit should be weighed. 2. 15 Weakness of Computerized accounting Apart from all advantages that can be derived when using computerised accounting system, M. s Indira believes that, the user of accounting system may meet the following limitations a. Transactions orientation only b.

Periodic not real time reporting c. Limited flexibility for ad hoc reports Larry Long (1987) says, computer is not accurate as one could think, computer is totally objective, where if more than two computer instructed to do the same operation, they may come out with the different result Also Meigs and Meigs (1990), computer can not think as human did, by this reason it can not reason, and can not analyse any business transaction without human guidance, it can not determine which event should be recorded or what are not to be recorded on the accounting record, unless there is people who operates and instructs it. CHAPTER THREE RESEARCH METHODOLOGY 3. 0 INTRODUCTION

This chapter explains procedures and techniques that will be used by the researcher so as to meet the target of the study. It indicates research design, population and sample. 3. 1 Type of data 3. 1. 1. Primary data. For entire period, researcher will use interview, questionnaire, and observation to obtain required data so as to find out the contribution of computerised accounting system in daily accounting operation to public sectors. 3. 1. 2 Secondary data In this study, researcher will obtain data from varies documents of the company including different accounting reports. Those reports includes payment vouchers, purchases vouchers annual accounting reports and payroll data sheets.

Secondary data are of great importance due to its characteristic, they answer some research questions and they satisfy some research objectives. Also Secondary data need few resources and expenses because they have already prepared. 3. 2 Area of study Study will be carried out at PPF offices in Mwanza city, and accounts department will be the main area of concentration. 3. 3 Data collection strategy. Both qualitative and quantitative data will be collected in form of primary and secondary type. In order to obtain the relevant and sufficient data so as to meet the requirement of the study the following methods will be used. 1. Interview This is one of the primary data collection tool from respondent.

Both structured and unstructured in depth interview will be conducted to obtain information on the need of computerized accounting system from the staff and department heads of accounting section in accounting section in accounts department and from management information systems. 2. Questionnaire Researcher will distribute questionnaire to different office staffs of PPF Mwanza branch that are particularly deals with accounting activities to enable data availability. Those questionnaires will consist of number of questions which will aim to obtain particular information’s relating to computerizes accounting system. This method enables respondent to have enough time to think or make any reference from different readings so as to give out material results which will enable researcher to meet the targeted goal from the study. 3. Observation

The method will be used in the study, basically is in the sense that the subjective bias is eliminated when observation is accurate. Though the information provided by this method, bias is limited. The researcher will observe how computer is speed in data processing and giving out the correct result. Also the competence and speed of system user will be observed. 3. 4 Sample size The population of study will comprise only PPF staffs. This will be the only main unit of enquiry and unit of analysis. During data collection, the researcher is planning to use sample size of 10 to 15 workers of PPF as a sample space. Selected sample will be based to those who use computer in day to day accounting activities. 3. 5 Sampling technique

In sampling technique, the researcher will use purposive sampling method, where by this method, researcher will base much to workers (staff) who are direct dealing with accounting activities or their activities is connected with accounting, the priorities will be subjected to the workers who use computer in performing accounting activities. 3. 6 Study design The study is case study of PPF in Mwanza city. Data and information will be obtained from accounting departments and some from other departments. The researcher wishes to use the case study because of the following. i. It is a place where researcher can reach easily, as for that case it will help to minimize research costs. ii.

The case study design facilitates easy and quick data collection using common data collection methods. iii. Time constraints and frame work for the research will not be limited so as it requires such design. In the study, researcher will use all mentioned techniques for sampling sample size, and data collection so as to be in proper position when drawing out the concussion relating to the study of computerised accounting system and its importance to the public sectors. RESEARCH QUESTIONNAIRE SHEET Dear sir/Madame the researcher is carrying out a study on assessment on the contribution of computerized accounting system to social service providers. A case study of PPF Mwanza branch, your positive and constructive response n answering the following questions, will help the researcher to make positive recommendation for improving computerized accounting system within PPF and other sectors public apart from PPF. 1. Generally, what do you understand about computerized accounting system?………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………. 2.

In your organisation, what are benefits you get by the use of computerised accounting system apart from manual accounting systems? ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… 3. Are there any problems (challenges) that you encounter with computerised accounting system? Yes { } No { } (Please tick in the bracket) If yes, mention few of them …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….. 4. How do you solve any challenge you get from the use of computerised accounting system ………………………………………………………………………. ……………………………………………………………………………………………………………………………………….. …………………………………………………………………………………………………………………………………………………………………………………………… 5. What do you suggests as your advice about improvement of computerised accounting systems? …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….. 6. Computerised accounting system performs better than manual accounting system in reporting o TRUE [ ] o FALSE [ ] 7. Does the computerized accounting system produce the intended accounting activities? o Yes [ ] o No [ ] CHAPTER FOUR TIME FRAME AND WORKPLAN 4. 1 Concluding remarks

This research proposal has been submitted as preparation of the research report to be conducted in near future, it is here by analyses the contents and methods to be in the research report as well as the time and cost budget of the research report as indicated below 4. 2 Expected results The research is expected to be advantageous to both the public and PPF as it will reveal the problems facing with the use of computerised accounting system when quick and quality report is needed report will show how the computerised accounting system is so advantageous to PPF and external user of those reports. Also it will be useful to any other businesses which will need to shift the technology of accounting from manual to computerised one. 4. 3 Time schedule | | |Research Activities |TIME | | |October 2009 |November 2009 |December 2009 |January 2010 |February 2010 | | | | | | | | | |Pilot study and pre testing research tools | | | | | | | |Data collection | | | | | | | | | | | | | | | | | | | | | | | | | | | |Data analysis | | | | | | | | | | | | | | | | | | | | |Writing a research report | | | | | | | | | | | | | |Sending research drafts to the supervisor | | | | | | | |for correction if any | | | | | | |Writing a research final draft for | | | | | | | |presentation | | | | | | | | | | | | | | | | | | | | | 4. 4 Research cost budget S/No |COST CATEGORY |UNIT |COST BREAKDOWN |SUB TOTAL COST |TOTAL COST | |1 |Pilot of case study and pre |1 |Principal researcher |Transport cost from Nyegezi street | | | |testing of research tools | |3days in Mwanza town purchasing|to city centre go and return buss | | | | | |tools for research |fare 3days=3,000/= | | | | | | | | | | | | | |Research tools |3,000/= | | | | |7days at SAUT library reviewing|1 rim 8,000/= | | | | | |other research report and |5pens 2,500/= | | | | | |literature review , including |2rulers 1,000/= | | | | | |photocopy expenses for various |2pencials 200/= | | | | | |literature reviews to get the | | | | | |background of the research |Transport and meals 3,000/= per day |11, 700/= | | | | |problem |for 5days=15,000/= | | | | | | | | | | | | |3 days putting together the | | | | | | |tools for research | |15,000/= | | | | | | | | | | | |2 days reporting to PPF for | | | | | | |field and research work | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Transport from Nyegezi to city | | | | | | |centre 1000/= |1000/= | |2 |Data collection cost per |3 |Printing, photocopy and | | | | |diem | |distribution of |Printing 500/= | | | | | |questionnaire to PPF staffs|Photocopy [email protected]=400/= | | | | | |Transport & meals [email protected]=15,000/=| | | | | |days collecting the | |15,000/= | | | | |questionnaire from the | | | | | | |staff and other data and | | | | | | |compiling them |Transport cost 1000/= | | | | | | | |1000/= | | | | |Research proposal and | | | | | | |Report preparation cost | | | | | | |printing of different | | | | | | |drafts approximating | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |SUB TOTAL |95,000/= | | | | | | |141,700 | |3 |Research administration |4 |10% of the sub total cost |0. 10? 141,700 |14,170/= | | |costs | | | | | | | | | | | | | |Contingency | |5% of the subtotal cost | | | |4 | |2 | |0. 05? 72,700 |7,085/= | | | | | | | | | | | | | | | | |GRAND TOTAL | | | | | | | | | | | | | | | | | | | | | | | | |162,955/= | Bibliography Researcher passed around the various books where different authors wrote about computer and computerised accounting in general.

The books passed by the researcher are. 1. Prof. John Breen of Victoria University, School of Accounting and Finance in Melbourne City Australia, 16th Annual Conference of Small Enterprise Association of Australia and New Zealand 28 September – 1 October 2003 2. Solomon, Welter, Vargo and Plunkett, Accounting foundation for business success: 5th edition 1996 south west college publishing Cincinnati Ohio USA 3. Frank wood and Alan Sangster’s, business accounting 11th edition 2008 Pearson education LTD UK 4. Tony Baczko, Corporate accounting information systems, 2007 Pearson education LTD, England. 5. www. accsoft. ca , Concept of computerised accounting system

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