CHAPTER ONE

INTRODUCTION

1. Introduction

This chapter presents the introduction to automated system for sales information management. A sales information management system for bakery is a computerized system that will aid the easy management of financial and inventory aspects of the bakery so that reports can be presented when needed. The major aim of the system is to keep account records. It is an accounting tool for bakery shop.

1.1 Background of the Study

A bakery (a.k.a. baker’s shop or bake shop) is an establishment that produces and sells flour-based food baked in an oven such as bread, cookies, cakes, pastries, and pies. Some retail bakeries are also cafés, serving coffee and tea to customers who wish to consume the baked goods on the premises. This calls for the use of a sales account information system for proper management of bakery.

Sales account information management is defined as the art of how to record, summarize and report business transactions. It’s the process of identifying, measuring and reporting economic information, to allow for assessment and a clear and unequivocal decision for those who use that information. Accounting is grouped into two integral part. Namely: financial accounting and management accounting. Financial accounting is the processing of financial data into financial accounting information, users of financial accounting information is largely an external party organization, while management accounting is processing of financial and non-financial services into information useful to the internal party organization or company. Accounting Information Systems for Sales management is one of the sub-systems of Accounting Information Systems.

For optimal bakery management process, robust functionality is needed for managing the financial information of stocks in the bakery. This will enable the management of the bakery to easily record and keep track of sales made, the items sold and other valuable report needed to monitor the income and expenses in the bakery daily. 

1.2 Statement of the Problem

The following problems were identified at St. Paul Bakery in Ikot Ekpene:

• Absence of an automated system for sales information management.
• It is difficult to obtain reports about the financial details of the sales made daily.
• Error(s) most times in the computation of items sold.

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