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Chapter I

The Problem


Technology is already a necessity today especially for business entities, it

helps them on a lot of things—make their works and production faster and

easier, decrease the probability of having an error and helps in saving records,

documents and transactions within an organization for efficiency. Having an

updated technology will help the business to compete with others in terms of


Bookkeeping is the process of analyzing, classifying and recording

transactions in accordance with a preconceived plan for the purpose of

providing a means by which an enterprise may be conducted in an orderly

manner and establishing a basis for reporting on its financial condition and results

of operations. (Acop, et al., 2006)

In the case of Good Care Multi-Purpose Cooperative, since they are still

using a workbook and manual recording and computations. The computerized

bookkeeping system will be a big help for them to solve their problems on their

current bookkeeping system which is the general objective of this study.

Manual accounting system is prone to human error; however, those errors

manifest themselves. Errors in addition, transposition of figures, incorrect

recording of a transaction, incomplete recording of a transaction, - where only

one side of the double entry is recorded - are all quite common mistakes and
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can prove to be quite difficult to locate without a good deal of experience in

accounting. Another obvious disadvantage is the risk of damage to the records

themselves. It might seem an obvious downside, but the records in a paper

based accounts system are susceptible to damage by water, fire and other

perils. In addition, there are many transactions exist to record in a business the

sheer volume of transactions can be a disadvantage of a manual accounting

system. (accountsman,2012)

While, using a computerized accounting system can save your time.

Accounting software allows faster data entry than manual accounting, and

allows documents such as invoices, purchase orders and payroll to be collated

and printed quickly and accurately. Because of its efficiency and ease of use,

computerized accounting systems also allow you to improve inventory control

and payment collection, saving time and improving cash flow. (Magloff,2017)


The research aims to design a bookkeeping system for Sison Hardware.

This study will minimize, if not eliminate the ineffectiveness and inefficiency of the

bookkeeping system, by reducing the errors included in the current bookkeeping

system, to give a more improved, effective and efficient bookkeeping system

that can be used.

Specifically, this study aims to answer the following questions:

1. What are the processes involved in the existing bookkeeping system of

Good Care Multi-Purpose Cooperative?

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2. What are the problems commonly encountered in the existing

bookkeeping system?

3. What are the probable solutions to solve the problems?

4. What benefits will the cooperative gain from implementing the proposed



General Objectives

The main goal of the study is to analyze, design and make a bookkeeping

system to be used by the Sison Hardware and to propose a computerized

bookkeeping system which the cooperative can use to account their

transactions easier and faster.

Specific Objectives:

1. The study aims to list down the processes involved on their existing

bookkeeping system.

2. To identify the problems that they are currently encountered by their

existing bookkeeping system.

3. To recommend possible solutions for the problems of the existing

bookkeeping system.

4. To determine the advantages of the computerized bookkeeping

system in order to help the hardware.


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The study focused on designing a computerized bookkeeping system of

SISON HARDWARE located at Poblacion Central, Sison, Pangasinan. The

proposed system includes the use of the computer based information system for

the preparation of cash disbursement, cash receipts, general journal and

financial statement reports which are the statement of financial condition,

statement of operations, and the statement of cash flows. It covers the

calculations of the net proceeds, surcharges, fines, and penalties of the loans

they offer to the members of the hardware and other transactions that involves

massage services.

Despite the strengths possessed by the study, it has also corresponding

weaknesses or certain limitations. Although, payroll system, subsidiary ledgers,

dividend system, and computation for the interest of the loans are part of a

bookkeeping system, these are not covered by our study. Our system cannot

compute for the interest due to the reason that they are using diminishing

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The study was deliberated to improve the bookkeeping system of the

hardware and to have a reliable method in doing transactions with the use of



With the help of computerized system, it will help the cashier to record the

transactions easier and it can help them in reducing errors to their records and

able to see how the process works. The performance of the company will

improve especially in making computerized bookkeeping system because of the

controlled system.


This study will have more advantages in doing their transactions and they

can gain more confidence in their system. It will help increase customer and

members’ satisfaction.


This study will help the readers to improve their skills in doing their

bookkeeping system and to expand their knowledge about computerized

bookkeeping system. It will be their guide for business analysis and they can

understand more on how will be the process of making the system.

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The proposed study will benefit and help the future researcher as their

guide. It will give them the idea of what a bookkeeping system is and to know

the importance of a bookkeeping system in a business.


This study can help the students to improve their strength and confidence in

doing their bookkeeping system. This would serve as their reference in their study.