A. Introduction
The Philippine Code of 2008 (RA 9520), Article 23 defined Credit Cooperative as one that promotes and undertakes savings and lending services among its members. It generates a common pool of funds in order to provide financial assistance and other related services to its members for productive and provident purposes. Accounting is the backbone of business. It is the method on which financial information is gathered, processed and summarized into financial statements and reports. It provides information used for decision making. Every business has numerous processes. Some simple, others 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. Credit Cooperative undertakes savings and lending services among its members, the accounting transaction involve in the credit cooperative are complex and vary from one credit coop to the other. There is where accounting and computerized accounting system will find its necessity. Computerized accounting helps simplify, integrate, and streamline all the business processes, cost-effectively and easily. In this generation, computers are being used by industries, companies, schools and cooperatives. Particularly credit cooperative use computers in making their task easier and convenient and to produce more reliable outputs. The usage of Computerized Accounting System (CAS) in business like cooperative are prevalent. Computerized Accounting System is designed to automate and integrate all business operations such as sales, finance, purchases, inventory and manufacturing. It has the ability to handle huge volumes and transaction without compromising on speed or efficiency. Computerization can be the most