CHAPTER ONE1.0 INTRODUCTION1.1 BACKGROUND OF STUDYIn this present world, individual, business men, firms and government haveseen the effects of computer in the area of recording and safe keeping ofinformation,.However, this computer cannot function unless the day-to-day businessactivities are well documented and fed into it properly.Every business set up has different levels of management and each of theselevels of management needs information to enable them make decision onhow the objective of the organization can be achieved likewise, thegovernment.In Nigeria before the advent of computer, nearly all clerical works are, doneby paper and pen. This gives rise to Mismanagement of stationeries. Errors and omissions in accounting enterprises12 Monotonous work and tiredness and other, associated clericalproblems. But since the introduction of computer, problems areminimized. Therefore, the use of computer in recording accountinginformation in this modern world cannot be over sighted. In the past,recording, filing and safekeeping of information was known as“routine clerical work” but with the advent of sophisticated,electronic business machines it is now known as “data processing”.Today, no business can survive without the use of computer especially, inrecording accounting information.