Effects of Computerised Accounting to Performance of Financial Institutions

Powerful Essays
Table of Contents
DEDICATION i
ACKNOWLEDGEMENT ii
LIST OF FIGURES v
LIST OF ABBREVIATIONS vi
ABSTRACT viii
Chapter 1. INTRODUCTION 1 1.1. Background of the study 1 1.2. Research focus 2 1.3. Overall Research Aim and Individual Research Objectives 2 1.3.1. Overall research aim 2 1.3.2. Individual research Objectives 3 1.4. Research questions 3 1.5. Justification of study 3 1.6. COMPANY BACKGROUND 4 1.6.1. History of Rwanda Development Bank (BRD) 4 1.6.2. Vision, Mission and values 8 1.6.3. Objectives and strategy 9 1.6.4. Company structure 10
Chapter 2. REVIEW OF LITERATURE 12 2.1. DEFINITIONS OF KEY TERMS 12 2.2. OBJECTIVES AND LIMITATION OF ACCOUNTING 17 2.2.1. Objectives of Accounting: 17 2.2.2. Limitations of Accounting: 18 2.3. The accounting cycle 19 2.4. FUNCTIONS OF ACCOUNTING 19 2.5. INTERESTED PARTIES IN ACCOUNTING INFORMATION 20 2.6. COMPUTER ROLES IN MODERN ACCOUNTING 21 2.7. THE MAIN ADVANTAGES OF COMPUTERIZED ACCOUNTING SYSTEM 22 2.8. BASIC REQUIREMENTS OF COMPUTERIZED ACCOUNTING SYSTEM 23 2.9. Data Processing Equipment 24 2.10. EFFECT OF COMPUTERIZED ACCOUNTING ON FINANCIAL REPORTING 24 2.11. LIMITATIONS OF A COMPUTER AND COMPUTERIZED ACCOUNTING 25 2.12. COMPONENTS OF COMPUTERISED ACCOUNTING SOFTWARE 26 2 .13. UNDERSTANDING ACCOUNTING SOFTWARE MODULES 27 2.13.1. ACCOUNTING SOFTWARE MODULES AND THEIR FUNCTIONS 30
Chapter 3. RESEARCH METHODOLOGY AND STATEMENT OF FINDINGS 35 3.1. RESEARCH METHODOLOGY 35 3.1.1. Sample Size 35 3.1.2. Research Design 35 3.1.3. Sample size and sampling techniques 35 3.1.4. Source and Methods of Data collection 36 3.1.5. Data analysis and Interpretation 37 3.1.6. Limitations of the study 39 3.2. STATEMENT OF FINDINGS 40
Chapter 4. RESULT AND DISCUSSION 53 4.1. Availability of computer skills of investigated staff 53 4.2. Keeping of financial statements and budget records using accounting software in the organization 53 4.3. Why the company starts using accounting software after five



References: Journals AICPA (2001), Statement on Auditing Standard; The effect of information Technology on the Auditor’s consideration of Internal Control in Financial Statement Audit, AICPA, New York NY F.R Lichtenberg (1990) the output contributions of computer equipment and personal: a firm level analysis. Economic of innovation and new technology, 3 pp. 201-217 Henry N Kelum Jayasinahe, Dennis Thomas, (2009) “The preservation of indigenous Accounting systems in subaltern communist”, Accounting, Auditing and Accountability Journal, Vol.22 iss: 3, pp. 35-378. Vendrzyk, V.P., Bagranoff, N.A. (2003) “ The evolving role of IS audit: a field of study comparing the perceptions of IS and financial Auditors” Advances in accounting, vol. 20 pp.141-163. Anthony & Young, 1998, accounting, concept and applications, 9th Ed Boochholt, 1999, Accounting Principles and practices, 4th Ed, Pearson Education, New York, London. Daniel W. KIMUNDA (1989) accounting for secondary schools forms 3 and 4, published by Kenya Ltd P1 Financial Reporting ACCA study text for F7 paper by Kaplan publishing or BPP latest edition Frank wood, 1998, business accounting 1, First edition, Printice Hall, London Frank wood, 1999 business accounting 1, Second Ed, Prentice hall, London RL GUPTA and M. RADHAS Wamy (1999) advanced accounting p9-12 S N Maheshwari, (2003) advanced accountancy, Vol.1, 10th Ed, Vikas publishing house Pvt Ltd, New Delhi.. S.N Maheshwari, 1996, Introduction to Accounting, Vol.1.1, 4thEdition, Sultan Chand & Sons, New Delhi. Winter (1999/2000) Guide to computerizing your accounting system, volume VIII, Number 4, Internet

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