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COMPUTER APPRECIATION WITH
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APPLICATION TO STORES ACCOUNTING

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Importance of information technology in stores
regulation

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 COMPUTER APPRECIATION WITH APPLICATION TO STORES
ACCOUNTING
Stores Regulations are rules and principles guiding the operation of stored and
the use of computer application to carry out stock taking and stock verification
can never be over emphasized.

The world is moving fast in the area of information tech. therefore, the
management of stores requires a specialist or a professional knowledge in the
coordination of its activities, Every organization develops a policy upon which
its stores should run.

Such policies can be based on a decision reflecting on:

(1) The method of purchase to replenish the stock by direct, local purchase
and indent.
(2) The level of stock holding
(3) The re-order stock level point
(4) The method of issue i.e. bulk, peace meal
(5) Stores security: Key’s manpower, burglary proof, fire extinguishers,
unauthorized entry etc.
All the above adopted policies can be carried out using the computer
application.
Since all the policies is about management of data, the best and effective tools
for achieving these is by the development of a Database management system.
Databased management system is a tool for collecting and organizing data or
information.
Databases can store information about people, product, orders, stocks or
anything else
Many databases start as a list in a word processing program or spreadsheet. As
the list grows bigger redundancies and inconsistencies begin to appear in the
data. The data then becomes hard to understand in the list form and there are
limited ways of searching or pulling subsets of data out for review. Once these
problem starts to appear it’s a good idea to transfer the data to a database
created by a database management system such as office access 2007.

A computerized data base is container of objects. One database can contain

more than one table for e.g. inventory tracking system that uses three tables is
not three databases, but one database designed specifically to use data or code
from another source, an access database stores it’s tables in a single file along
with other objects such as forms, reports, macros & modules.

Stores should be handled with care; every action taken must be properly
documented for record purpose and reference. Where occasions warrants
ideally, the application of stores can be likened to that of simple accounts
transaction notably. The credit, debit and balances. But as these are being
carried out, certain documents are prepared, treated with actions forwarded to
others and than kept or filed for references.

A responsible store officer must be able to keep record in an accomplished and

logical method of receipts recording issues and balances for effective stores
operations.

He/she should responsible for:

(1) Checking, handling and storage of stores received.
The application of information technology in this regard is since databases are
collection of data in tables which are further sorted out into rows and columns.
Each item received in store will be assigned a primary key or and identifier
which will eventually translate to a record being generated in the database for
that particular items received. With this application in place you can
automatically be able to track and monitor when some of the items is issued out
how many is left when to replenish the stock when the items is running short of
supply.

(2) Payment receipt for good and services, invoices etc shall be captured in
the database for effective record keeping.
Letters of award, types of goods supplied when the supply was made shall also
be included in the database.
New data can be added such as new items in an inventory.
Items can be edited like changing the current location of an item
Deleting of data can be done perhaps if an item is sold or discarded.
(3) Inspection: Inspecting items within the store:
The database takes care of the address of the company that supplied the goods,
delivery note and invoices. Expected standard and observed variation if any at
all. All these must conform to what is in the database.

(4) Plant Register: All equipment received & issued must be properly
recorded in this register. This can be achieved by the use of a database object
known as form which is used to update records in the database.
(5) Stores Ledgers: the stores ledgers are very important records in an organized
stores transactions. Ledgers keeps records of goods received and goods issued
out with reference to the information on tally cards. With the deployment of a
database management system all transactions recorded in the ledger will be
taken care of, because in the system there is a special table called ledger table
where records of items of the same group shall be kept and the description shall
in every case agree with that of the tally cards kept in the store.
(6) Unserviceable/Obsolete items: These are items which are rendered obsolete
or otherwise unserviceable e.g furniture and equipment. The database has a
mechanism that organizes all items within the stores that are obsolete without
going to conduct physical checking. You can obtain information on the state of
depreciation and the cost of the loss suffered.
Database management systems makes use of a database object called queries.
These are the real workhorse in the database and performs a variety of
functions. The most common function is the retrieval of specific data from
database tables. The data you may need is spread across several tables and
queries allow you to view in a single datasheet. You might only be interested in
printing just few data out of many the queries can achieve this within a short
time. Queries come in two basic varieties, select and action queries. Select
queries simply retrieves the data and makes it available for use. You can view
the result a on the screen, while action queries performs task such as creating
new table adding data to existing tables updating and deleting data.
CONCLUSION: With the successful implementation of information technology
in conducting stores transactions, these will not only reduce man hours, but will
ensure transparency and accountability in the affairs of storekeeping.

BUBA MIKA
(Tadin International Resources Ltd)
Tel: 07032771569