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CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

The Nigeria Cement Company (NIGERCEM) Nkalagu, is located at Isielu Local Government Area of Ebonyi State. Computer is a deterministic device i.e. it uses input data and process to determine the anticipated outputs. Computer being an electronic machine, which accept data, process, store and retrieve information according to the predetermined program. The device obeys a particular application software manufactured by software companies for accepting, processing, storing and retrieving the post determined output for that particular purpose at that time. The processes undertaking by the computer may involve retrieving records sorting records, arithmetic calculations and other electronic manipulation processes. Computer displays information, prints information out, produce it in other form according to the instruction (software) given to it at the point of time. The computer undergoing program control, can equally performs arithmetic and logical operation with human intervention (Weiss, & Mark, 2015).

Computerization which practical application of the knowledge and processes of computer with our process. The growing of companies and transforming into the information technology (IT) has impetrated the need for designing and implementation of computerized business record keeping for the effective production and management. This idea is more pronounced on the researchers’ part of Nigeria. Most business owners produce goods and store them in the warehouse without taking due regard of taking record of them for profit maximization. This is primarily due to poor designing and implementation of the business outfit. Regret ability without prior to the objective and motive of the business, the goods are often deteriorated by reducing its marketable value and even by some unscrupulous and selfish staff of the business outfit (Weiss, et al., 2015).

Computerization of the business sales and accounting system is a remedy to such predicament because it picture out the pre-determined output at any point. It is deemed fit. Complex businesses comparing ought to have Buss-line Database. Any time the information about the business is needed by the manager or the appropriate personnel the data base of the business can be called up (retrieved) to give the required need. More so in a designed and implemented business sales and accounting system, loses are saved and profit is maximized (Weiss, et al., 2015).

Manual business sales and accounting system in susceptible to the left in order to have illegal access to it. This and some scrupulous staff of such organization/business internationally deteriorate the record in order to achieve their selfish gain. Obviously some big business unit fined hard recording their data/paper work and access them at their demand. This is attributed by large volume of paper that may involve in it. The accuracy and speedy of computer recommends it to organizational control and through effective decision making (Droms, & Wright, 2013).

The investigation carried out in the existing system reveals that the system was using a computerized system of sales and accounting system, which helped to wipe out the problems existing in the old system.

  • Statement of the Problems

Some of the problems observed in the existing system are:

  1. Poor information circulation: poor information circulation leads to loss of customers, as the customers may be unaware of changes effected or if they could not obtain most of the time, the quantity of products they need.
  2. It takes a long time to process data concerning the product and this leads to delay in the delivery of the product.
  • Mistakes are made in the invoice given to customers.
  1. Difficulty in determining when the branch is running out of stock.
  2. The control system is time consuming, less accurate and less efficient.
  3. Not having enough and accurate inventory system which may lead to profit loss.

1.3 Aim and Objectives of the Study

The aim of this study is to design and implement a computerized customer order and control system. The objectives are;

  1. To create a database for the industry.
  2. To develop software that will keep proper stock record so that stock will not be over stocked or under stocked.
  • To develop speedy update of stock when the company is out of stock.
  1. To quickly compute whether the company is making any profit or loss.
  2. To develop software that would help the computation of sales made on daily basis.
  3. To ensure that the accurate of all transaction in the Invoices receipt are given to customers.
  • To ease the movement of cement product to customers.
  • To ensure easy flow of information between the company and their customers.

 

1.4 Significance of the Study

The essence of Sales and Accounting system is to calculate accurate transaction of the business, and monitor the delivery or supply the right quantity of goods and at the right time/place. Sales and Accounting system examines sales reports to see what product and services made the highest sales. The analysis is used to determine how to stock inventory, how to measure the effectiveness of a sales force, how to set manufacturing capacity and to see how the industry is performing against its goals. At any time during the fiscal year, sales managers may analyze the trends in the report to determine the best course of action.

1.5 Scope of the Study

This project explains the reason why stock or inventory is held, it also gives the purpose of stock control, accounting system and basic definition or terms used. Furthermore, it sets the framework for the explanations of detailed aspects of sales and accounting system as it is with the use of Electronic Data Processing equipment (EDP). Generally, this product is geared towards the design and implementation of sales and accounting system in the section of finished goods in Nigeria cement company, Nkalagu, Ebonyi state.

1.6 Limitations of Study                                                                                                

In the course of carrying out this research work a number of problems were encountered.

  1. Lack of adequate fund to finance the project.
  2. Power Routine: The source and authority of Electric power supply Ebonyi Electricity Distribution Company (EEDC) is another limitation of this project. Some typed work was lost due to the power interruption and had to be retyped.
  • Time Constraints
  1. The limited knowledge of Visual Basic programming was great challenge to this project. However, more research was made to complete this project successfully.

1.7 Definition of Terms

Accounting: Accounting or accountancy is the measurement, processing, and communication of financial and non-financial information about economic entities such as businesses and corporations (Needles, & Marian, 2013).

Analyst: This is a person or professional who studies the problem encountered by a system and creates means of solving them by introducing a better system.

Business: this is the activity of making one’s living or making money by producing or buying and selling products (such as goods and services). Simply put, it is “any activity or enterprise entered into for profit (Needles, et al., 2013).

Cement: this is a binder, a substance used for construction that sets, hardens, and adheres to other materials to bind them together. Cement is seldom used on its own, but rather to bind sand and gravel (aggregate) together.

Company: this is a legal entity made up of an association of people, be they natural, legal, or a mixture of both, for carrying on a commercial or industrial enterprise.

Computer:     Computer is an electronic device operating the control of instructions stored in its memory that can accept data (input) manipulate the data according to a specified rules (processing) produces result output and stores the result for future use.

Creditor: this is an entity, a company or a person of a legal nature that has provided goods, services, or a monetary loan to a debtor.

Data processing: is defined as the entire process of converting or manipulating data into definite meaningful information (Okoye & Adigwe, 2013).

Data: It is the facts collected for decision making they are facts that are kept to be processed to get more information.

Database Management System (DBMS): it is software which controls the flow of data and checks and checks on how data are stored.

Database: is an organized /unique collection of related files. It is a collection of schemas, tables, queries, reports, views and other object.

Debtor: this is an entity that owes a debt to another entity. The entity may be an individual, a firm, a government, a company or other legal person.

Demand: It is the amount requires by sales or production

Design: is the art or process of designing how something will look, work.

Documentation: material that provides official information or evidence that serves as record; written specifications and information that describes the product.

Electronic Data Processing Equipment (EDP): it is a machine that performs the work of data manipulation.

Information: is a processed data that can be read and understand.

Inventory: List of goods

Invoice: It is a piece of legal paper smarting the intake or transfer of a certain material in and out of a store or warehouse.

Management Information System (MIS): Information system that generates accurate timely and organized information so that manager and other user can make decision, solve problem supervise activities and track progress.

Security: This helps to prevent unauthorized users from illegally accessing certain data within the database, it protects your data/ files.

Software: These are set of logically related instructions given to the computer to perform some specific task.

System: Is the collection of hardware and software, data information procedure and people.

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