THE PROBLEM AND ITS BACKGROUND
This chapter contains the introduction, background of the study, statement of the problem, assumptions, conceptual framework, and significance of the study, scope and limitation and definition of terms.
Introduction
In this generation, computers are being used by industries, companies, schools and specially business establishments. They use computer in making their task easier and convenient and to produce a more reliable outputs.
Emergence of computers gives a big contribution to business and education. Ever since the computer has enhance the technical knowledge and operation, there has been various accessed to the latest information. It helps people to make their task easier with less time, from manual to a computerized one.
A computerized system designed to perform one or more dedicated functions is often times with real-time computing constraints. It is also designed to do some specific task, rather than be a general-purpose computer for multiple tasks.
The traditional view of small business record keeping suggests that it is paper based and filed in a shoe box until such time that it is placed in the hands of the accountant for the preparation of the annual taxation return. Over the years the accounting profession and small business training providers have been trying to change the approach to record keeping adopted by small business operators, with a view to them holding better records and ultimately improving the management of their business. With the introduction of lower-cost and more user-friendly computerized accounting systems (CAS) there appears to be fewer obstacles to improved record keeping practices.
Computerized Accounting System (CAS) refers to the integration of different component systems to produce computerized books of accounts and computer-generated accounting records and documents. In a manual system, receipts and disbursements are initially recorded in