DESIGN AND IMPLEMENTATION OF A COMPUTERIZED SALES ACCOUNTING SYSTEM (A CASE STUDY OF MR BIGGS, OKPARA AVENUE)

ABSTRACT
The importance of sales accounting is gradually being recognized as germane to prudent management of any business firm. This has necessitated the need for the computerization of structured operations of the sales managers structured operations are known with certainly for instance, the computation and decisions based on sales ratios.
This project therefore is a case study of Mr Biggs. It describes the computerization of the sales accounting of the hotel as packaged for its clients. Thus this study gives detailed methods for the development of an optimal sales database for hotel industry as well as the software required for the computation and tabulation of different sales ratios.

STATEMENT OF PROBLEMS
The Nigeria Company Act of 1968 stipulate that all registered companies in Nigeria should file their audited annual balance sheet this will guide the investors in the development of the funds and to provide basis for company taxation. But there are some problems facing the sales accounting of any hotel. These problems includes:-
1. Illegal use of money cards – some managers has taken the privilege of using both credit and debit cards to steal companies money and some do not know how to use this cards thereby causing problems to the hotels.
2. One of the major loopholes of an un-computerized sales accounting system is its ability to fraud a company. This poses a problem to the management of a hotel.
3. Some companies employ inexperienced managers who are not professionals in the field of computing and this will restrict the objectives of the computerized system to a certain limit.
4. Insufficient fund- to set up a complete computerized sales accounting system requires a huge amount of money. Some hotels find it difficult to afford or cannot afford it.

OBJECTIVES OF THE STUDY
1. The use of password and other security measures enable a company to prevent unauthorized user of the files.
2. The use of money cards by some customers will act as a security measure against armed robbers and other inconveniences ca-use by the bulkiness of their money.
3. Information can be stored for future use and can also be retrieved at an electronic speed. This will prevent the time wasting while using the manual files.
4. The computer has been proved without any doubt to be far more accurate than either any know person or any previous machine performing mechanical operation with data.
5. Computer works at incredible high speed. It performs millions of calculations, sort and combines information in different ways within a second.