chapter 123 final
TRANSCRIPT
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LAGUNA UNIVERSITY
RECS Village Brgy. Bubukal Sta. Cruz, Laguna
A thesis Proposal Presented to Bcomp4
CJ Diesel Refilling Gasoline Station. - Accounting
Information System
In Partial Fulfillment for the General Requirements in
BCOMP4 (Accounting Information System)
Submitted to:
Prof. Joselle A. Banocnoc
Submitted by:
ALDEMITA, Margarette Alyzza A.
DALAY, John Willy O.
DE LEON, Maricar O.
PIRANTE,Jepherlyn T.
ZERRUDO, Gerolyn A.
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CHAPTER 1
THE PROBLEM AND ITS SETTINGS
INTRODUCTION
Accounting Information System is a subsystem of Management
Information System that processes financial transactions to provide internal
reporting to managers for the use on planning and controlling current and
future operations.
Accounting information systems are composed of six main
components:
1. People: users who operate on the systems
2. Procedures and instructions: processes involved in collecting,
managing and storing the data
3. Data: data that is related to the organization and its business
processes
4. Software: application that processes the data
5. Information technology infrastructure: the actual physical devices and
systems that allows the AIS to operate and perform its functions
6. Internal controls and security measures: what is implemented to
safeguard the data?
An accounting information system (AIS) is a computerized system
used for recording accounting transactions and information. Companies either
use a manual accounting system or a computerized system. AIS assist
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companies in the accounting cycle, making the steps of the cycle easier to
keep track of and record.
The researchers find out that, the CJ Diesel Gasoline Station
encountered some problems such as underestimation of expenses, sales and
revenues, as well as the lost receipts and erroneous records of inventories
and stocks.
With the help of AIS, this establishment will have a fully integrated
system unlike recording manually, several entries are typically required, but
with an AIS, when a transaction is recorded the computer posts all entries
correlating with the transaction, this will help them save time and avoid
mistakes.
AIS also offer accuracy and speed. CJ Diesel Refilling Gasoline
Station Computerized Management System will be more efficient with the
help of AIS, simply because AIS Provides a faster transaction and can
perform quick operation.
AIS will help every establishment be more well organized, and
because of the faster services and transactions they have, they can
accommodate more customers that will surely result to profit increase.
CJ Diesel Refilling Gasoline Station always encountered some lost
information because records were done manually. Computer was convenient
place to store information because it does not take up a lot room and the
information is all conveniently located in one place.
AIS ensure that all reports are timely so that decision makers are not
acting old, irrelevant information and rather able to act quickly and effectively
based on report results.
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HISTORICAL BACKGROUND
CJ Diesel Refilling Gasoline Station was established last June 2006and was financed by Mr. Boy Pardilla and was registered under Mr. Sofronio
P. Batocabe. CJ Diesel Refilling Station Was named after Mr. Batocabes son
(CJ).
It is located at Barangay Labuin Pila Laguna, across Kenyo Garden,
along the highway. Mr. Pardilla decided to put up a Gasoline Station with the
initial investment of P1 200,000.00 with the support of Mr. Batocabe as an
Industrial partner. The company have chosen that place because, theyve
noticed that many vehicles particularly jeepneys were found.
Near that place, was an automobile shop, the shop owned almost
twelve (12) jeepneys, and all those public vehicles were Mr. Batocabes
customer. One (1) liter of diesel is amounted to P41.60, compare with other
refilling station it is a bit cheaper and yet, it provides good performance for the
engine.
Aside from having a refilling Gasoline station, the company also sells
Liquefied Petroleum Gas (LPG) which is also managed by Mr. Batocabe
together with his 3 employees. Each tank is amounted to P650.00 without the
tank, but if the tank is included it doubles the price. Compare with other LPGs
it is more affordable and yet quality oriented.
As of now CJ Diesel Refilling Station continue Providing quality
services and affordable prices of their products for five (5) years now.
ORGANIZATIONAL STRUCTURE
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Figure 1.1 Organizational Structure
OBJECTIVES OF THE STUDY
The Accounting Information System (AIS) is a business process that
collects Financial Information from the company operations and funnels it into
companys management decision system. It has a vital role for a business
accounting process and it has several objectives:
1. To provides accurate, reliable and timely. Financial Information
for the Business management.
2. To meet the advancement of financial and operational datausing computer.
3. To provide faster payments and billings of customers or
provides reliable confirmation of transactions.
4. To integrate and fulfill the business transaction on a minimum
time.
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5. To provide the information used in decision making and
companys business flow.
SCOPE AND LIMITATION
This study provides a system that helps every establishment perform
accurately and timely in the time of their operation. As stated in the
introduction the CJ Diesel Gasoline Station was now uprising and starting to
be well known in the field were they are, but then after the success of their
establishment they were still relying on the manual system that they were
using.
This accounting information system will help them keep records and
transactions. It also provides clear and accessible records for the accounting
of the establishment.
This accounting information system will show the records of the
employee, the day to day sales of the establishment, as well as the inventory
of the stocks and products.
Due to limited knowledge of the researchers on how to make
accounting information system it will not be as broad as other programmers
did. It will have limited information installed and can only accessible by theowner.
STATEMENT OF THE PROBLEM
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The study sought to investigate the benefits of Accounting Information
System within the establishment.
1. What can the study contribute to improve the manual system of CJ
Diesel Refilling Gasoline Station?
2. What are the effects of using manual system of CJ when it comes to:
a. Efficiency
b. Reliability
c. Effectiveness
d. Timely
3. What are the factors affecting the usage of AIS?
4. What are the challenges and opportunities on having AIS?
SIGNIFICANCE OF THE STUDY
Nowadays, business aspects greatly rely in modern approach. Keeping
its record, information is entered into a system and the system tracks andorganizes the accounting information. It is important because anytime
information can be found in the computer. AIS also separate tasks and
ensure controls of different accounts. It helps users to sustain its individual
accounts and knowing the status of it. It also improves the flow of work easily
to encode and retrieve information when needed. A system is a great tool to
provide a better judgment. It is efficient and effective utilizing decision to
elevate the business enterprise.
Enterprise Aside from transforming the system from manual to
computerized, this system also provides an effective, reliable and efficient
performance for the establishment. It will also help the establishment become
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competitive against other well known company, because they can also
provide the same services they offer.
Consumers Consumers will also benefit from this kind of management
because the establishment can serve them accurately, reliably and faster.
HYPOTHESIS
1. Having a computerized system of accounting will help the
establishment perform faster transaction and keep track of records to
avoid overstatements and understatements of income due to lostrecords.
2. Using manual system will result to:
a. Efficiency Working productivity with a minimum wasted effort or
expense. Efficiency was not fully established because of the
duration of performance. It needs a lot of time to finish a particular
transaction.
b. Reliability Manual system was not fully reliable because it may
lose records that will result to erroneous output. Unlike
computerized system, it post automatically the records directly
needed with less effort.
c. Effectiveness Effectiveness was also affected by manual system
because it limits the production due to a lot of time consumption.
d. Timely Records will not be produced easily. Unlike the
computerized system lists, just a simple click on a button results toeasy postings.
3. Factors affecting the usage of AIS were as follows:
a. Degrading personnel- using AIS will lessen the expenses in
payroll. Instead of hiring personnel for accounting matters in
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recording the transaction, the owner will be capable of doing it
alone with the help of AIS.
b. Increasing Consumption- using AIS will help gains more electric
consumption, not only this but the maintenance also, must be
consistent so that the computer will be always on the right track.
c. Customers Approach- AIS provides a minimum time to encode
transact and compute. Due to nature of business, time of
customer is one must bear to the owner to improve its customer
satisfaction.
4. Challenges and opportunities on having an AIS
a. Due to that they already adapt the manual approach it is a trial
for them to adapt modern approach using AIS.
b. Using AIS is a whole new level approach tool for effective and
efficient storage of information.
THEORETICAL FRAMEWORK AND CONCEPTUAL FRAMEWORK
The researchers used the Iterative model in developing all the requiredinformation. We followed this model to obtain the efficiency and reliability of
the system. This model has a benefit of application of lessons learned in the
waterfall model. This also benefits from borrowing some of the best aspects
of others: The prototyping, the rapid application development, the incremental
and spiral model. In Iterative model the development begins by specifying
and implementing architecture from the product vision. The analysis of
iteration is based upon user feedback, and the program analysis facilities
available. It involves analysis of the structure, modularity usability, reliability,
efficiency and achievement of goals.
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Requirements
Analysis
Design
Implementation
System Test
Iterationobjectives or
change requests
Test Releas
Figure 1.2 Theoretical Frameworks
DEFINITION OF TERMS
Accounting Information System. - A computer based method of
documentation in line with accounting theories. The information system isemployed which is used to evaluate and verify trade and business dealings
where the sole idea is to prepare financial statements and provide valuable
accounting data to its clients.
Inventory - raw materials, work-in-process goods and completely finished
goods that are considered to be the portion of a business's assets that are
ready or will be ready for sale. Inventory represents one of the most important
assets that most businesses possess, because the turnover of
inventory represents one of the primary sources of revenue generation and
subsequent earnings for the company's shareholders/owners.
Financial Statement - written report which quantitatively describes
the financial health of a company. This includes an income statement and
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a balance sheet, and often also includes a cash flow
statement. Financialstatements are usually compiled on a
quarterly and annual basis the obligation of an individual or organization to
account for its activities, accept responsibility for them, and to disclose the
results in a transparent manner. It also includes the responsibility for money
or other entrusted property.
Accountability - The obligation of an individual ororganization to account for
its activities, accept responsibility for them, and to disclose the results in
a transparent manner. It also includes the responsibility formoney or other
entrusted property.
Iterative design - is a design methodology based on a cyclic process
ofprototyping, testing, analyzing, and refining a product or process. Based on
the results of testing the most recent iteration of a design, changes and
refinements are made. This process is intended to ultimately improve the
quality and functionality of a design. In iterative design, interaction with the
designed system is used as a form of research for informing and evolving a
project, as successive versions, or iterations of a design are implemented.
Descriptive research - also known as statistical research, describes data
and characteristics about the population or phenomenon being studied.
Descriptive research answers the questions who, what, where, when and
how. Although the data description is factual, accurate and systematic, the
research cannot describe what caused a situation.
Numerical data or quantitative data - is data measured or identified on a
numerical scale. Numerical data can be analyzed using statistical methods,
and results can be displayed using tables, charts, histograms and graphs. For
example, a researcher will ask a questions to a participant that include words
how often, how many or percentage. The answers from the questions will be
numerical.
http://www.investorwords.com/397/balance_sheet.htmlhttp://www.investorwords.com/769/cash_flow_statement.htmlhttp://www.investorwords.com/769/cash_flow_statement.htmlhttp://www.investorwords.com/5572/financial.htmlhttp://www.investorwords.com/4701/statement.htmlhttp://www.investorwords.com/4003/quarterly.htmlhttp://www.investorwords.com/214/annual.htmlhttp://www.businessdictionary.com/definition/obligation.htmlhttp://www.businessdictionary.com/definition/individual.htmlhttp://www.businessdictionary.com/definition/organization.htmlhttp://www.businessdictionary.com/definition/account.htmlhttp://www.businessdictionary.com/definition/activity.htmlhttp://www.businessdictionary.com/definition/responsibility.htmlhttp://www.businessdictionary.com/definition/result.htmlhttp://www.businessdictionary.com/definition/transparent.htmlhttp://www.businessdictionary.com/definition/money.htmlhttp://www.businessdictionary.com/definition/property.htmlhttp://en.wikipedia.org/wiki/Designhttp://en.wikipedia.org/wiki/Prototypinghttp://www.investorwords.com/397/balance_sheet.htmlhttp://www.investorwords.com/769/cash_flow_statement.htmlhttp://www.investorwords.com/769/cash_flow_statement.htmlhttp://www.investorwords.com/5572/financial.htmlhttp://www.investorwords.com/4701/statement.htmlhttp://www.investorwords.com/4003/quarterly.htmlhttp://www.investorwords.com/214/annual.htmlhttp://www.businessdictionary.com/definition/obligation.htmlhttp://www.businessdictionary.com/definition/individual.htmlhttp://www.businessdictionary.com/definition/organization.htmlhttp://www.businessdictionary.com/definition/account.htmlhttp://www.businessdictionary.com/definition/activity.htmlhttp://www.businessdictionary.com/definition/responsibility.htmlhttp://www.businessdictionary.com/definition/result.htmlhttp://www.businessdictionary.com/definition/transparent.htmlhttp://www.businessdictionary.com/definition/money.htmlhttp://www.businessdictionary.com/definition/property.htmlhttp://en.wikipedia.org/wiki/Designhttp://en.wikipedia.org/wiki/Prototyping -
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Qualitative data - describe items in terms of some quality or categorization
that in some cases may be 'informal' or may use relatively ill-defined
characteristics such as warmth and flavor; such subjective data are
sometimes of less value to scientific research than quantitative data.
Simple Random Sampling- is a subset of individuals (a sample) chosen
from a larger set (a population). Each individual is chosen randomly and
entirely by chance, such that each individual has the same probability of
being chosen at any stage during the sampling process, and each subset of k
individuals has the same probability of being chosen for the sample as any
other subset of k individuals.
Population - The total number of inhabitants constituting a particular race,
class, or group in a specified area.
Sample - A portion, piece, or segment that is representative of a whole. An
entity that is representative of a class; a specimen.
CHAPTER 2
THE REVIEW OF RELATED LITERATURE
This chapter contains the Foreign and Local Related Literature and
study as well as the synthesis of the study.
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Related Literature
Foreign Literature
Refilling stations have always been part of human by providing fuel,
maintenance and service for car in daily transportation. The researchers
carefully choose those foreign literatures to be involved. Below are listed
some the foreign literatures.
Rapid Consumption - Over the years many countries frequently
needed the fuel from the Middle East for daily life of all people. Increasing its
consumption makes the economy of the country process properly.
The source of fuel limit - The heart of Middle East are the richest in
terms of fuel, many countries are deeply relying on their products. However
due to tremendous demand by those countries that futile in fuel, the source
become shorter over the year.. Since it can cover up the necessity over a
thousand year, yet it must have a solution before it will loss.
Little vs. Huge - Those countries exporting fuel know that their
products are so precious make a wise decision to add some amount on it and
slice up the fuel per barrel.
Environment matters - It is true that fuel can run up economy
drastically, however when the Revolutionary Era came out or other call is
Engine Era many people are delighted using this fuel it is effective and
efficient for working matters. The environment degrades its natural phase too
much cfc in air create a Global warming which cause to heated up the earth
so that the natural habitant of animals and man change also creates pollution
and sickness around the world.
Many countries around the world are in the process of strengthening
their democratic Institutions. More generally, public disquiet and awareness of
widespread corruption. On virtually every continent has focused attention on
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the need for institution building, especially the need for a greater financial
accountability. Public sector accountability, particularly financial
accountability, is also a high priority on the bilateral and multilateral donors
aid agenda donor and lender. Agencies are de facto stakeholders in financial
management reforms through the provision of funding in the form of grants or
loans for many public sector projects.
However, they are just beginning to recognize the need to strengthen
records. Management systems as part of wider institutional capacity building
and policy Reforms.
The Public Finance Regulations contain other detailed requirements
concerning the
Nature and control of financial records, for example:
the vouching and control of receipts (sections 64 and 65)
payments (section 84 to 86)
the need for an audit trail (section 120)
Treasury cash books (section 126)
standard forms (section 136).
Study of integrated information systems literatures of management
accounting with consideration to the existing strengths within the framework
of management accounting elements, new integrated information systems of
accounting results in more development and understanding of theatrical
frameworks in this regard. It identifies research gaps and suggests using
research opportunities with different patterns and different methods.
Ranking of AISs on performance of medium companies in Malaysia
after study of 310 companies through electronic questionnaire showed that, a
significant and important part of medium companies in Malaysia placed in
high rank, and only a limited number of medium companies because of low
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organizational performance were in low level of accounting information
systems.
Factors of users' concentration, measurement, and report making,
quality of provided management information, reviewing and checking group
work of outcomes affect the quality of accounting information. To develop and
spread of AIS a special team should be organized for designing input and
output concepts and processing stored information so that company's
decisions for main outputs and comparing of them with computer information
to be possible and achievable
Future development of AIS in investment shows that the successes in
avoiding risking the capital of companies are of five categories as:
1. Clear and bright offers.
2. Internal changes in institution investment.
3. The variety of variables and repeating information change
4. More use of information for supportive decisions support.
5. World-wide impacts on investment.
These evidences are good reasons for the judge and further research
in the future and development of AIS
(Nur Azizi and Kynk, Malaysia, 2005)
Local Literature
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Here in the Philippines Refilling Station is one of the Businesses that
so fast in every transaction cause of increasing the Economic growth. There
also huge companies dominantly in the fields of refueling like Petron, Shell,
Caltex and others adding up some chemicals so that it is more appealing to
the customers. The researchers involved the related literature also the same
in the foreign. Our country is not given a precious fuel deposits but has
alternative to create fuel out of plants also finding Sea oil. The current news
tells that Spratlys Island and other islands that has are capable of having sea
oil an issue still arguing that those islands are entitle in the territory of the
country.
Related Studies
Foreign Related Studies
The team decides to choose the Harvard System. According to the
research done, they have program blends of topics from accounting,
international auditing and information systems to develop the knowledge,
skills and abilities needed in the accounting profession. The accounting
information system component of the program provides an understanding of
computer and information technology concepts and places strong emphasison acquiring subject specific knowledge in international auditing, accounting,
finance, and the business environment. Furthermore, the program
incorporates for the accounting department of a business. Accounting
theoreticians in the University they argued that control systems should be
modified in accordance with the business strategy of a firm.
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This study tests the hypothesis by examining differences in accounting
control system attributes between two groups of firms following distinctly
different strategies. Interview data and questionnaire data are used to provide
evidence of the ways in which firms align their control systems and strategy.
In addition, preliminary evidence is discussed which suggests a relationship
of colleagues at the Faculty on Management, McGill University and at the
Harvard Business School. Funding for the research was provided by the
Quebec Order of Chartered Accountants and the Division of Research of
Harvard Business School. Those professors flourish the accounting standards
like Professor Robert Anthony become staff since 1940 lifted up the
University from having astonishment in the fields of Accounting as well as the
development of AIS for supporting the Accounting subjects followed by
Professor David Hawkins one of the member of Financial Accounting
Standards Advisory Committee also an staff since 1962 and currently in
Lovett-Learned of Business Administration this Information this information
was dated back on 2007.
However in the contrast of a free will country, the team also made a
research on the University of Siena in the iron country of Soviet Union. There
thesis investigates how firms, as example of Russian firms, control and steer
the operations of their subsidiaries in the countries and the role of accounting
with the used iron hand in management control systems. The thesis consists
of three essays, which focus on different aspects of the role systems. Even
through the issues discussed in this thesis are probably not unique to the
area of the USSR countries. The characteristics of business in this context
highlight specific management control questions relating to organizing and
management control system.
This essay investigates the changing role of accounting in knowledge
transfer process between a head office and subsidiaries to show the
importance of informal communication and cooperation in the development of
accounting. Only after sometime of intense informal cooperation and the
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development of social capital in the accounting-mediated knowledge transfer
can more formal accounting controls canbe relied on.
The second essay illustrates how the central social position of an
individual can be reproduce and how it affects accounting and formal
reporting in the control system.
The third essay investigates the role and power of an intermediate
subsidiary in using accounting for controlling and steering the operations of its
subsidiaries, when the intermediate acts between the subsidiaries and its own
parent company. The intermediate can invoke the tensions between divergent
social systems and thus use accounting signifiers according to its own needs,
legitimating its existence despite the inflexibility the multilevel organizational
structure may cause.
Therefore, the whole thesis suggests that accounting plays an
important role in integrating firms in very different contexts, but this can only
happen with the help of more informal supportive structures and
knowledgeable agents who utilize accounting. This is how accounting
develops business thinking so that the practices adapted to the local
demanding circumstances could also give something back to the parent
companies. Professor Juha-Pekka Kallunki, Professor Janne Jarvinen,
Professor Markus Granlund of The School of Economics and Business
Administration and Professor Cristiano Busco of the University of Siena,
whose Professors leading the University for a systematic approach on their
business practices and ethics as well as the AIS to be produced by the
students on that school since 2001.
Local Related Studies
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1998 conducted a study on the development, organization use and
maintenance of non-book resources in the Maua Institute of Technology
Library. The researcher utilized the descriptive method.
Two sets of questionnaires utilized
1. For the 13 regular full time librarians and another for the 53 regular full
time faculty members. To supplement the information drawn out from
the questionnaires, personal interviews of the respondents.
2. Other librarians were conducted and content or documentary analysis
was made.
The study found out that there was no written procedural manual for non-
book materials in the Maua Institute of Technology library with regard to
acquisition, organization, use and maintenance. The study noted that one
hundred percent of the respondents recommended the development of the
procedural manual,
1991 determined how well the UPLB library card catalog was performing,
what its deficiencies are, and how well its level of effectiveness can be
increased. It was found out that the subject catalog was more useful in
locating materials than the Author/Title catalogs.
1978 conducted an experimental study on the effectiveness of the National
Union catalog and the Marc fiche as searching tools in the cataloging section
of the Rizal library of the Atone de Manila University.
The results of the study indicated that there was no significant difference in
the time spent in searching the sample in either catalog, but there was asignificant difference in the number of successful searcher by searching at the
Marc fiche.
The experimental study showed that successful search in the NUC
(National Union Catalog) was inhibited by:
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1. Title entries
2. Corporate authors
3. Foreign names of author entries
4. See reference entries that are overlooked in searching because of
their typography.
5. The exhausting manipulation of the series of book catalogs.
On the other hand, successful search in the Marc fiche was inhibited by
factors such as:
1. Its title index being in sequential arrangement.
2. Its being a new searching tool so that searchers have to be more familiar
with its many features to be able to use it at the optimum level.
However, the number of successful searches in Marc fiche was affected by
the independent variables such as:
1. Its multiple access points through the multiple indexes.
2. Ease in accessing the title index since the title of a work is easier to
determine than its main entry.
3. Its being in Marc fiche form, makes easier to handle or manipulate
them than a searching tool in book form and in a series of volumes like
the NUC.
1993 conducted a study on the state of selection process or weeding in
selected archives in Metro Manila. The study sought to find out the nature
and extent of weeding, the existence of de-selection policies, the de-selection
methods and criteria used, the methods of disposing the discarded stock and
the problems encountered by the archivists in implementing the weeding
process.
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Based on the findings and conclusions of the study the author recommended
the following:
1) Implement continuous and regular weeding process at least once every
two years.
2) Emphasize weeding of less-used materials by transferring/relocating them
in a stock room rather totally discard them in as much as all are related to the
curriculum.
3) For archives with no weeding policies yet, formulate sound guidelines and
perform de-selection process in the light of these policies.
4) To solve the de-selection problems encountered by the archivists,
awareness of the importance of weeding through lectures or seminars should
be disseminated to the archivists.
SYNTHESIS OF THE STUDY
The primary goal of this study is to propose an accounting information
system that will help every establishment keep records, have an accurate
data, and fasten every transaction as well as to have their records.
Nowadays many companies have been using technical system to
improve, become fast and provide the goods and services that is intended to
sell. The researchers find some related studies and literature both on foreign
and local after a precise choice on depicting among the closest option. The
team decided to choose the related studies on foreign from the Harvard
Business School and University of Siena. With the accordance on theresearch, the team finds out the manner how both schools provide their
criteria for developing Accounting Information System to their students.
Harvard Business School established blends of accounting and technology
base subjects. (Computer science and information technology) which shows
that they give those students the opportunity to choose what the thesis will be
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subject but under there supervision in contrast in University of Siena under
the Iron Country of USSR. There thesis will be make is strictly and
investigates due to there Government. However they have 3 basis on making
a thesis, it is called 3 essays, which create also a good AIS. Since researches
find both background of schools approach on AIS.
The main topic is all about the refilling gasoline station system . if approach
and perspective about AIS is like that, it means the researchers main object
which system where created for establishment gasoline station are classified
into two groups, those carry premium and those carry discount brands.some
of the more recognize premium brands are exxon,cheiron,texaco, valero
BP,cifago shelland sinclair. Notice that all thee brand are international
gasoline brands. Some local brands however are also categorized as
premium.for example Petrobas,esso,penex,and petro.Canada. What set a
premium gas station apart is for visibility.they have a branch in almost
everycorner and they make use of tall signs showcasing their familiar brand
logo.they have brighter ligthing. The service they offer is top notch and they
aim to produce convinience for their costumer often they are cleaner and
more modern. Discount brands on oter hand are quite smaller independent
stations. Often they are considered as regional chains. Some examples of
discount Gas station are RottemRobbie, Valere,Arco,and USA gasoline.
Theier gasoline prices are usually lower compared to the premium brands.
This ios why many wholesale gas from them. In the terms of location and
visibility discounts stations are few and far between. They are typically
located a good distance from freeway exits and highways. Their services are
not up to far with premium brands as well their technology. Both premium and
discount station use AIS for betterment of their business. However since theInternational Gasoline brands prefer to a more complex AIS rather on local
gasoline brands. The research also find on the foreign literature that the
tremendous growth of the world of digital objects makes more life easier all of
the human aspects change in a effort to advance the state of the art and
practice of Digital advancement archiving the International Council for
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Scientific and Technical Information ( ICSTI). A community of scientific and
technical information organizations that includes national libraries, research
institutes, publishers and bibliographic database producers, sponsored in a
study in March 1999 (Hodge 1999).This study is the most recent in a series of
efforts on the part of ICSTI to highlight the importance of digital archiving,
which give a new insight of business paradigm. AI is one of the products that
acknowledge as great tools for the day a to day operation of a business
In addition Archive emphasized the importance of considering best practices
for archiving all stages of the management information life cycle.
Acknowledging this important philosophy, the best practices identified by the
study are presented in the framework of the information life cycle, creation,
acquisition, cataloging / identification, storage, preservation and access for
smaller datasets and other objects such as documents and images. Much of
the metadata continues to be created by hand and after the fact. Metadata
creation is not sufficiently incorporated into the tools of creation of these
object is rely solely on the creation process. As the standards groups and
vendors incorporate XML (Extensive Mark-Up Language) and RDF (Resource
Description Framework) architectures in their word processing and data base
products. Archiving has 2 more steps like storage and preservation. Giving a
hard work and patient time in order to improved it, results to have a new
releases of databases spreadsheets and word processes can be expected at
least every two to three years, with patches and minor updates. This study
provides information that will help every individual understand the benefits
and advantages of having an Accounting Information system.
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CHAPTER 3
RESEARCH METHODOLOGY AND DESIGN
This chapter discusses the general method of conducting the
research in order to answer the research problems and attain the specific
objectives of the study. It presents procedures on how data were gathered as
well as the instruments that were used by the researchers.
Research Design
This study was conducted in order to determine whether the
system is effective to be implemented in the establishment. A total of 5
respondents from CJ Diesel Refilling Gasoline Station were selected to make
a sample. Selected participants answered a survey questionnaire structure in
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Like format. The respondents of the study include the employees wherein the
proponents prepare a set of carefully prepared and logically ordered
questions. This respondent focuses on the companys employees for they are
very important in a sense that this study is all about them. Data gathered from
this research instrument were then computed for interpretation.
The descriptive method of research was used for this study. To define
the descriptive type of research, Creswell (1994) stated that the descriptive
method of research is to gather information about the present existing
condition. The emphasis is on describing rather than on judging or
interpreting. The aim of descriptive research is to verify formulatedhypotheses that refer to the present situation in order to elucidate it. The
descriptive approach is quick and practical in terms of the financial aspect.
Moreover, this method allows a flexible approach, thus, when important new
issues and questions arise during the duration of the study, further
investigation may be conducted.
The researcher opted to use this research method considering the
objective to obtain first hand data from the respondents. The descriptivemethod is advantageous for the researcher due to its flexibility; this method
can use either qualitative or quantitative data or both, giving the researcher
greater options in selecting the instrument for data-gathering.
Simple random sampling was done for the sample selection. This
sampling method is conducted where each member of a population has an
equal opportunity to become part of the sample. As all members of the
population have an equal chance of becoming a research participant, this is
said to be the most efficient sampling procedure. In order to conduct this
sampling strategy, the researcher defined the population first, listed down all
the members of the population and then selected members to make the
sample.
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Participants of the Study
In order to determine whether the system is functioning, a total of 5
respondents were asked to participate and answer the questionnaire provided
by the researchers. To achieve pertinent information, questionnaire does play
an important role in conducting a research, certain inclusion criteria were
imposed. The participants qualified for sample selection must be staff or
employees of their respective establishment. This qualification ensured that
the participants understand the nature of system questionnaire and its use for
the transaction and accounting of the company.
Sampling Design and Techniques
Sampling may be defined as measuring a small portion of something
and then making a general statement about the whole thing. It enables the
study of a large, heterogeneous population more economic wise, meaning not
too costly, and more realistic and possible to make. The population to be
researched upon is quite small; hence scientific sampling is implied to each
member of the population since the number of population is attainable for
sampling. The proponents decided to use the unstructured random sampling
technique since the population is well in the reach of statistical evaluation.
Data Gathering Procedure
Data gathering is an important aspect of any type of research study.
Inaccurate data collection can impact the results of a study and ultimately
lead to invalid results.
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Data gathering methods for impact evaluation vary along a continuum.
At the one end of this continuum are quantitative methods and at the other
end of the continuum are Qualitative methods for data collection.
The Quantitative data collection methods rely on random sampling and
structured data collection instruments that fit diverse experiences into
predetermined response categories. They produce results that are easy to
summarize, compare, and generalize.
Quantitative research is concerned with testing hypotheses derived
from theory and/or being able to estimate the size of a phenomenon of
interest. Depending on the research question, participants may be randomly
assigned to different treatments. If this is not feasible, the researcher may
collect data on participant and situational characteristics in order to
statistically control for their influence on the dependent, or outcome, variable.
If the intent is to generalize from the research participants to a larger
population, the researcher will employ probability sampling to select
participants.
The researchers try to seek information by first choosing a company
which is the CJ Diesel Refilling Station. The said establishment were very
much qualified in conducting this study because they are still using a manual
system of recording and to help them have an accurate records the
researchers find them interesting to choose this establishment whom to
create a study. The group send a letter of request to the owner of the
establishment to allow us have the initial data gathering procedures of the
study.
The researchers start interviewing the staffs of the said station then try
to calculate all the necessary figures gathered from the establishment. One
kind of interview used by the researchers is the Face -to -face interview. It is a
kind of interview which has a distinct advantage of enabling the researcher to
establish rapport with potential participants and therefor gain their
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cooperation. These interviews yield highest response rates in survey
research. They also allow the researcher to clarify ambiguous answers and
when appropriate, seek follow-up information. Disadvantages include
impractical when large samples are involved time consuming and expensive.
(Leedy and Ormrod, 2001)
Research Locale
The study was conducted at Labuin Pila, Laguna. The respondents
of the study were the employees and staff of the CJ Diesel Refilling Station.
Research Instruments
A questionnaire is a set of systematically structured questions used by
a researcher to get needed information from respondents. A questionnaire is
a research instrument consisting of a series of questions and other prompts
for the purpose of gathering information from respondents. Although they are
often designed for statistical analysis of the responses, this is not always the
case. The questionnaire was invented by Sir Francis Galton. Questionnaires
have advantages over some other types of surveys in that they are cheap, do
not require as much effort from the questioner as verbal or telephone surveys,
and often have standardized answers that make it simple to compile data.
However, such standardized answers may frustrate users. Questionnaires are
also sharply limited by the fact that respondents must be able to read the
questions and respond to them.
Paper-pencil questionnaire is one type of questionnaire that the
researchers had used in conducting this study. Paper-pencil-questionnaires
can be sent to a large number of people and saves the researcher time and
money. People are more truthful while responding to the questionnaires
regarding controversial issues in particular due to the fact that their responses
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are anonymous. But they also have drawbacks Majority of the people who
receive questionnaires don't return them and those who do might not be
representative of the originally selected sample.(Leedy and Ormrod, 2001)
Another Research instrument used by the researcher is the interview.
Interviews are a systematic way of talking and listening to people and are
another way to collect data from individuals through conversations. The
researcher or the interviewer often uses open questions. Data is collected
from the interviewee. The researcher needs to remember the interviewers
views about the topic are not of importance. The interviewee or respondent is
the primary data for the study. Interviewing is a way to collect data as well as
to gain knowledge from individuals.
PROPOSED SYSTEM
Technical Specs
Operating System: Windows 7 Starter 32-bit (6.1, Build 7600)
(7600.win7_gdr.110408-1633)
System Manufacturer: Acer
System Model: AOD255
Processor: Intel(R) Atom(TM) CPU N550
RAM: 1 GB
BIOS: InsydeH2O Version V3.08(DDR3)
Memory: 1024MB RAM
Card name: Intel(R) Graphics Media Accelerator 3150
Manufacturer: Intel Corporation
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Chip type: Intel(R) Graphics Media Accelerator 3150
Display Memory: 250 MB
Monitor Name: Generic PnP Monitor
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Video Accel: ModeMPEG2_A ModeMPEG2_C
Description: Speakers (Realtek High Definition Audio)
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Date and Size: 8/3/2010 02:07:44, 3158120 bytes
Driver Provider: Realtek Semiconductor Corp.
Description: Microphone (Realtek High Definition Audio)
Device Name: Mouse
Device Name: Keyboard