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III.

Directions: Put a check () on the space that corresponds


to your perception with regards to the level of effectiveness on
the application of accounting system to poultry industry in
Urdaneta City.
________ owner/manager
________ Accounting Officer/Employee
Please be guided by the following scale:
4
3
2
1
1

2
3
4

6
7

- Very Effective
- Effective
- Less Effective
- Not Effective
Process of Journalizing

2
3
4

5
6

All transaction related cash receipts and


disbursement is voucher before entering the
system.(order entry,
sales, payments
and
purchases).
The used of chart of accounts or account codes
of the system is designed to poultry industry.
The use of journal entry is without difficulty
in the system.
The screen layout of the system built-in with
column for explanations note, debit and credit
entry
The system uses the classification of assets,
liabilities, equity,
revenue and
expense
account.
Processes in determining normal balances for
debit and credits accounts are programmed.
Bar Codes, company code, checks numbers,
references
number
and
others
codes
are
available for an input/output entry of the
system.

Process of Posting
1

Sale and purchases are posted to sales and


purchase journal respectively.
Cash receipts and disbursements are accurately
posted to their respective general ledger.
The system provides for update, review and
retrieval of data after posting transaction.
Automatic posting of transactions when journal
entries are executed (ledger, sales, payments,
special journals and ect..)
Adjusting entries of accounts are posted
automatically.
Generate worksheet and trial balance after

adjusting entries and posting of accounts.


The function of create, edits, delete and save
transaction are built-in in the system.
4

Process of Reporting
1

2
3
4

6
7

The system provides reports in compliance with


the management standards, governments and
external users requirements
Assurance of completeness, reliability and the
accuracy of reports generated.
Reports generated facilitate good decisionmaking process of management.
Systems provides module for conversion or
export format of reports into excel, wordprocess, spreadsheet, and PDF files.
The system facilitates immediate generation of
statement of financial position, comprehensive
income and cash flow.
Provide timely shipment/transport of orders of
customers, suppliers and retailers
Printing and pre-view of accounting reports
are made available in monthly, quarterly and
annually.

Internal Control and security


1
2

3
4
5
6

Provides physical and internal security of


accounting software.
Hiring of qualified personnel and proper
training in the operation of computers and
accounting system.
User password and access code are authorized
by system administrators.
Data, files and databases are protected or
encrypted against loss or system invaders.
Database for Log in and log out of user are
stored for audit trail purposes.
The system provides the automatic back-up
systems and procedures of database in case of
power failure/data loss.
Provision of update instructions of software,
patches and improvements of accounting system
are available

The researchers

Statement of the Problem


The study aims to

determine

the level of

effectiveness of

the application of accounting systems of poultry industry of


Urdaneta City.
Specifically sough to answer the following questions:
1. What is the business profile of business industry?
a) type business;
b) years in industry;
c) starting capital; and
d) ending capital?
2. What is the level of effectiveness in the application of
accounting

systems

of

poultry

industry

following process;
a) journalizing;
b) posting;
c) reporting; and
d) Internal control and security?
3. Is there a significant difference
business

and

extent

of

along

between

effectiveness

of

the

with

the

type

of

application

of

accounting system?
are the suggested measures in order to improve the

4. What

level of effectiveness of application of accounting system


in the poultry industry?