CHAPTER ONE
1.0 INTRODUCTION
In large organization such as Udi local government or Ogebe-Oogene local government, the finance and account system is the life wire of the administration. In other words, it is the process of controlling finance of the establishment with the aim achieving the following:
Failure in achieving these objectives will be very big set back to the organization. Some of these outlined objectives above are difficult to achieve even though the organization is equipped with officers of higher integrity, many a times, manual accounting is bound to undergo series of set back either during processing or outputting storage or both.
This calls for the design of an efficient and effective system which will go as far as achieving this set-out objective as mentioned above.