THE IMPACT OF THE USE OF COMPUTERISED ACCOUNTING SYSTEMS IN FINANCIAL REPORTING

ANKOMAH DACOSTA, BENARD; FRIMPONG, ERIC; AGYEI, JACQUELINE; OWUSU FRIMPONG, BETTY; DUAH, RITA

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dc.contributor.author	ANKOMAH DACOSTA, BENARD
dc.contributor.author	FRIMPONG, ERIC
dc.contributor.author	AGYEI, JACQUELINE
dc.contributor.author	OWUSU FRIMPONG, BETTY
dc.contributor.author	DUAH, RITA
dc.date.accessioned	2012-11-22T17:56:26Z
dc.date.accessioned	2022-01-20T10:38:49Z
dc.date.available	2012-11-22T17:56:26Z
dc.date.available	2022-01-20T10:38:49Z
dc.date.issued	2012-11-22
dc.identifier.uri	http://localhost:8080/xmlui/handle/123456789/3083
dc.description	The primary objective of an accounting function in an organisation is to process financial information about the activities of the organisation and prepare financial statements at the end of the accounting period. The modern method of accounting is based on the system created by an Italian monk Fra Luca Pacioli. He developed this system over 500 years ago. This great and scientific system was so well designed that even modern accounting principles are based on it (deSantis, 2010). Section 123 of Ghana’s Companies Code (1963), Act 179 obliges all companies to keep proper books of accounts with respect to their financial positions and changes therein. These books shall be kept in respect of all sums of money received and expended by, or on behalf of the company and the matters in respect of which the receipt and expenditure takes place; all sales and purchases by the company of property, goods and services; the assets and liabilities of the company and the interests of the members therein.	en_US
dc.description.abstract	The study focuses on assessing the impact of the use of Computerised Accounting Systems in the corporate reporting of rural banks in Ghana. The centre of attention was on three rural banks namely Nsutaman, Nwabiagya and Okomfo Anokye Rural Banks; all in the Ashanti Region. A stratified sampling technique was used to select this sample. The Banks were stratified as follows: computerized and networked bank computerized but not networked and partially computerized. The main objectives of this work is to explore how Computerised Accounting Systems (CAS) have forever changed many aspects of business and accounting practices especially in corporate reporting and to consider the main reasons for the reluctance of some Rural Banks to adopt and utilize this new capability.	en_US
dc.subject	IMPACT	en_US
dc.subject	COMPUTERISED	en_US
dc.subject	ACCOUNTING	en_US
dc.subject	SYSTEMS	en_US
dc.title	THE IMPACT OF THE USE OF COMPUTERISED ACCOUNTING SYSTEMS IN FINANCIAL REPORTING	en_US
dc.title.alternative	A CASE STUDY OF RURAL BANKS, GHANA	en_US
dc.type	Thesis	en_US