Payroll Accounting

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MZUMBE UNIVERSITY FACULTY OF COMMERCE A RESEARCH PROPOSAL ON; EVALUATION OF THE EFFECTIVENESS OF THE COMPUTERISED PAYROLL ACCOUNTING SYSTEM A CASE STUDY AT THE MINISTRY OF HOME AFFAIRS DAR ES SALAAM

BY HASSAN MOHAMED HANGAI BACHELOR OF ACCOUNTANCY AND FINANCE (B.A.F) OCTOBER 2010

A RESEACH PROPOSAL TO BE SUBMITTED IN THE PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF A DEGREE ON BUSINESS ACCOUNTANCY AND FINANCE AT MZUMBE UNIVERSITY MOROGORO-TANZANIA

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TABLE OF CONTENTS 0.0 MEANING OF TERMS…………………………………………………………..3 1.0 CHAPTER ONE…………………………………………………………………...4 1.1 Backgrounds to the research problem……………………………………………...4 1.2 Statement of the problem…………………………………………………………..5 1.3 Objective of the study……………………………………………………………...5 1.3.1 Main objective of the study……………………………………………....5 1.3.2 Specific objectives of the study…………………………………………..5 1.4 Research Questions………………………………………………………………....5 1.5 Significance of the study…………………………………………………………...6 1.6 Scope of the study………………………………………………………….………6 1.7 Limitation of the study……………………………………………………….…….6 2.0 CHAPTER TWO.................................................................................................…...7 2.1 Theoretical and Empirical literature reviews……………………………………,….7 2.2 Meaning of Payroll Accounting………………………………………………….....8 2.3 Objectives of Payroll accounting…………………………………………………...8 2.4 Payroll Accounting components………………………………………………….....9 2.5 Payroll Journal Entries……………………………………………………………..13 2.6 Payroll Summary…………………………………………………………………...13 2.7 Meaning of Computer……………………………………………………………...14 2.8 Advantages of Computerized Accounting System………………………………...14 2.9 Meaning of Computerized Payroll Accounting……………………………………15 2.10 Objectives of Computerized Payroll Accounting……………………………...…16 3.0 CHAPTER THREE………………………………………………………………..17 3.0 Research Methodology…………………………………………………………….17 3.1 Research Design……………………………………………………………………17 3.2 Research Techniques……………………………………………………………….17 3.3 Population…………………………………………………………………………..17 3.4 Sample size…………………………………………………………………………18 3.5 Sampling Procedures……………………………………………………………….19 3.6 Data Collection methods…………………………………………………………...19 3.7 Data Analysis and Presentation…………………………………………………….20 4.0 CHAPTER FOUR ANNEXES 4.1 Budget Estimates……………………………………………………………………21 4.2 Schedules of Activities……………………………………………………………...21 5.0 BIBLIOGRAPH…………………………………………………………………….22

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MEANING OF TERMS P.S.P.F – Public Services Pension Funds G.E.P.F – Government Employees Provident Funds N.S.S.F – National Social Security Fund P.A.Y.E – Pay As You Earn

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CHAPTER ONE 1.0 INTRODUCTION This chapter introduces the back ground to the research problem, research objectives, and statement of the problem, significance of the study, scope of the study, and limitations as well as the delimitation of the study. 1.1 HISTORY/ BACK GROUND TO THE RESEARCH PROBLEM The primary objectives of the accounting functions in an organization are to process financial information and prepare financial statements at the end of accounting period. This can be done in either two ways i.e. manually or through computerized systems. Walter Henson (2006), states that, “A computerized accounting is the system whereby data are put into the computer, processed, accessed and updated immediately to reflect the combined activity of journalizing and posting the transactions into the general ledgers”. The need to test for the equality of Debit and Credit through the trial balance is usually not required in a computerized accounting environment since most of systems tests for the equality of debit and credit amounts when they are entered. If someone ware attempt to input the data that containing inequality, the systems will automatically reject the input. Since the computer is programmed to post amounts to the various accounts and calculate the new balances as new entries are made, the possibility of the mathematical error are markedly reduced. Computers...
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