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ABSTRACT
With the rapid development in Computer Technology, most
organization have embraced the use of computer resources in its
activities to enable them achieve its set down objectives. Electronic
data processing is a wonderful tool which is used extensively in
financial accounting to implore performance and accuracy.
The principle aims of a fixed asset management information system is to create automatic, understandable and efficient system that will eliminate the problems of determining the asset depreciation and value of the conventional system.
The work identifies the various handicaps and significance of fixed asset system in the introductory section, so that proper solution could be proffered.
More so, the project critically evaluates some concepts of fixed asset depreciation in the review of past literature.
However, the existing system and its operation was clearly studied to infer proper understanding of the manual approach and justification for a system support. Hence, the new systems design that provides the input and output specification, file analysis form, the piecemeal for the program design.
Furthermore, the project explicit shows the algorithms that really produce the source code and flowchart under the umbrella of project documentation the work explains how the new system could be used via the function keys, password, modification and finally recommendation that will assist in system maintenance.
ORGANIZATION OF WORK
This project work is organized into seven, chapter one introduces the fixed asset information system, depreciation, the statement of the problem, purpose of the study, aims and objectives, scope, constraints, assumption and definition of terms.
Chapter two tackled about reviews of related literature with emphasis on method of depreciation.
Chapter three presents the description and analysis of the existing system. There are facts finding methods organizational structure objective of the exiting system, input, process, out put analysis, justification for he new system.
In chapter four, design of the new system, the output and input specification and design procedural chart system, flow chart and system requirement.
Chapter five deals with the implementation under this title program design. Program flow chart, source program and test run were discussed.
Chapter six discussed the documentation and chapter seven summarizes the work under recommendation and conclusion.
TABLE OF CONTENTS
Title Page
Abstract
Organization of work
Table of Figures
Table of Contents
CHAPTER ONE
Introduction
Statement of Problem
Aims and Objectives
Scope of the Study
Constraints
Assumption
Definition of Terms
CHAPTER TWO
Literature Review
CHAPTER THREE
Description and Analysis
Fact Finding Methods
Organizational Structure
Objective of the Existing System
Input, Process and Output Analysis
Information Flow Diagram
Problems of the Existing System
Justification for the New System
CHAPTER FOUR
Design of the New System
Input Specification and Design
Output Specification and Design
File Design
Procedure Chart
System Flowchart
System Requirements
CHAPTER FIVE
Implementation
Program Design
Program Flowchart
Pseudo codes
Source Program
Text Run
CHAPTER SIX
Documentation
CHAPTER SEVEN
Recommendation
Conclusion
References
TABLE OF FIGURE
2.1 Analysis of sum of the year depreciation
2.2 Analysis of double declining balance depreciation
3.1 Organizational Structure
3.2 Information flow diagram
4.1 Output design for individual asst category
4.2 Output design for summary
4.3 (A – D) Input specification
fig. 4.1 Procedure chart
fig 4.2 System flowchart
fig 5.1 (A – D) Program flowchart
CHAPTER ONE
1.0 INTRODUCTION
Fixed asset management information system is a sub-operation in financial accounting that take care of the degeneration of asset usefulness because of this responsibility. Asset management and depreciation is very important in any organization.
Asset management and deprecation is a content of every balance sheet and then proper attention should be given on how asset are depreciated to provide complete and accurate information that will assist management in planning and policy making.
This is why it is important to design a fixed asset management information system
1.1 STATEMENT OF THE PROBLEM
To determine the fixed asset value and depreciation in every organization has been a problem.
Hence, there are limited number of staff working in the account department which makes the existing asset account to be delegated to some staff by their departmental heads at the end of each period. The handling of Asset Account by numerous staff creates positing error omission error and inaccurate calculated results.
Apart from that, there is no adequate record storage and disposal system which resulting in non-documentation of some existing asset are as well as continuous recording of scrapes. However, the method of asset depreciation being used in the existing system is ineffective.
Infact, the researcher shall by the end of this project provide a suitable solution to the pressing problems of fixed asset value and depreciation.
1.2 PURPOSE OF THE STUDY
The fixed asset management information system is cost effective and provides an interactive environment, makes job easier and simpler. Thus it will help the organization to know the various assets she have if location useful and non-useful ones, accurate recording of these assets and moreover assist them in planning and decision-making.
This will help the company in project allocation and proper accountability. Furthermore this project work will serve as a reference to both private and public organizations who are researching in this area and others that will appreciate benefit of automation.
1.3 AIMS AND OBJECTIVES
The objective of this project is to design a fixed asset
management information system that will curb the problems and
malpractices of the existing system. This automatic software facilities
online recording and modifying of assets using electronic keyboard. It
also enhances automatic depreciation of an asset, proper storage and
speedy retrieval any asset value. However, the computerized system will
provide management with various reports on depreciation expenses and
accumulated depreciation at the end of every period. Hence a graphic
operating environment is incorporated to the system so that the software
will be easy to use and maintain.
1.4 SCOPE
This project mainly focuses on tangible asset of the company, via land, building, machinery vehicle and furniture. Although land is not depreciated due to its continuous nature, other fixed assets category depreciates and its depreciation depends strongly on the estimated life span of asset.
Moreover, all the acclaimed expenses that increases the cost of the asset are recorded in the estimated cost of the asset. This is made possible using modified sub-menu.
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