Computerize Accounting System

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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.


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 registers. This can involve writing a check and then writing a description in a register or this can be done on a one-write system. The basic advantages of a computerized accounting system are efficiency and speed.

Background of the Study

The Laguna State Polytechnic College was first established as a provincial high school known as Baybay Provincial High School in 1952. It was the first public high school established in the Baybay District. In 1957 by virtue of RA 1807, it was converted into an agricultural school known as the Baybay National Agricultural and Vocational School. Realizing the need for a college in the eastern portion of Laguna, the school was then renamed into Baybay National College of Agriculture and Technology in 1971 by virtue of RA 6327. Since its establishment, expansion after expansion has been done; the number of enrolment, infrastructures and projects/programs has been increased and sustained. Hence, in 1983 by virtue of Batas Pambansa No. 482, it was converted into a state college, known as the Laguna State Polytechnic College.

The State College is located 124 kilometers away from Manila and rests on a 33-hectare site in its host campus at Siniloan, Laguna; along the lake. Aside from this, there is the state college extension site located in Barangay Kapatalan, Siniloan, Laguna consisting of 100 hectares, about 20 kilometers from the host campus. Hence, a total land area of 134 hectares.

From then on the Laguna State Polytechnic College grew bigger and better, with the incumbency of Dr. Ricardo A. Wagan, as the first LSPC (now LSPU) President.

Today, the internationally known Laguna State Polytechnic University with Hon. Ricardo A. Wagan at the helm has gained increased community confidence and is ably supported by the LSPU faculty members, staff, students and the Lagunenses as well.

One of the well known campuses of LSPU is the Laguna State Polytechnic University - Los Baños Campus. The...
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