CHAPTER ONE :     INTRODUCTION

·         BACKGROUND OF THE STUDY

In the ancient days, human activities were relatively easy. The difficulties posed by nature then, were considerably simple and demanded solution of relative simplicity.

The compounded problems of man and his way to solve them necessitated the inventors of machine i.e. computer. Since the invention of the first machine, the world has experienced a tremendous degree of advancement in technology and one for the machine invented for solving complicated problems in the computer.

With increasing frequency, it is recognized that an understanding of the computer how it influence accounting operations and it is benefits to every accounting student and intend to work this world of advancing technology cannot be over emphasized.

Due to the recent intends in accounting operations and the complexity of these operations with the number of task to be performed constantly on the increase, to day’s accountants are left with no option other than to always device ways by which these increasing tasks could be processed, more speedily and accurately so that there will be no loss of information.

With the advent of computer many organizations have computerized their accounting system. An example for such organization with computerized accounting system is First Bank of Nigeria Plc.