ABSTRACT
Accounting has evolved from the use of pens and papers in preparing financial statements to the use of simple arithmetic calculators and now Computerized Accounting Systems(CAS) that with just one click financial statements are produced. The topic of this study is “An Assessment of the Use of Computerized Accounting Systems in Selected Businesses in Buea Municipality”. Its main objective is to assess the use of Computerized Accounting Software (Sage sari, QuickBooks and Microsoft excel) in recording and presenting financial statements in selected businesses in Buea. The selected businesses here are businesses in the tertiary sector in Buea using CAS and the random sampling technique was used to choose the sample businesses that will represent our target population. Primary data was collected with the use of 40 questionnaires that was answered by accountants of the target businesses. Frequencies and percentages were used to analyze data through SPSS and Microsoft Excel and the results were showed on tables, bar charts and pie charts. In terms of simplicity it was discovered that Sage sari, QuickBooks and Microsoft excel require little computer and accounting knowledge is required to record transactions. In terms of quality of recording and financial statements, they have a feature for detecting recording errors and those errors could be easily corrected. In terms of security it was discovered that access to the system can be controlled with the use of a password. Furthermore, it has an antivirus that protects it from virus attacks, work in progress is automatically saved when power failure occurs and lastly data can be backed up on cloud to use in case something happens to the original copy. All those afore mentioned CAS could be recommended to beginners who have little computer and accounting knowledge, to businesses who seek accurate, complete and simple to understand financial statements and also to businesses who seek to protect their data(recordings) from unwanted persons as these CAS have passwords to limit access to the system from unwanted persons and they also have features that protects its information from hackers and virus attacks.

CHAPTER ONE:
INTRODUCTION
1.1 Background to Study
In the accounting procedure, computerized accounting has become inevitable for recording of business events and transactions and for the formulation of financial statements since the invention of computers. Some of the features that makes it so important is the fact that it requires little accounting knowledge, it is accurate, it is fast, availability of auto report generation, reduces fraud possibility, it is secured, availability of back up just to name a few (Bahati, 2014). Some of the examples of this accounting systems are sage, quick books, Peachtree, Excel pro, Tompro, Odoo, sun system, flesh accounting just to name the few. The most common accounting software in America is Peachtree, that of Asia quick books and the CEMAC zone sage.
According to Ankomah et al., (2012) Pen and papers has been used in the past to identify business transaction, summarize and classy them, record them in the respective journals, post them to the ledger accounts, draw the trial balance, do the end of year adjustments and prepare the financial statements (comprehensive income statement, statement of financial position, cash flow statements, and statement of equity and notes of managers). It achieved the goal for which it was used for but had so many disadvantages. Some of these disadvantages of manual accounting were, high possibility of numerous errors, time consuming, lack of security, lack of backups, space consuming, storage of hard could easily be damaged just to name a few (Bekele, 2017). Because of its numerous disadvantages there was a need to integrate technology into accounting in other to eradicate or reduce these demerits.

Accounting was discovered many years before computers. In the 1880s American William invented the adding machine, which enabled accountants to carry out arithmetic calculations more efficiently and accurately. At the end of the 18th century Herman Hollerith had developed a punch-card machine and it was used by accountants to speed up data handing, in 1986 Peachtree, one of the first accounting was created, it kept on evolving till today when we have hundreds of computerized accounting that keep on updating its features (Fraser, 2019)

The purpose of accounting through computers is to obtain better records, to eradicate misstatements, efficient data management and most importantly improving the overall management of businesses. The use of computerized accounting systems makes the production of relevant, reliable and accurate records more effective and effective and efficient. Computerized accounting systems is helps amalgamate and simply all financial transactions of business procedures and also reduces the operation cost of recording financial transactions (Ahmed, 2006 as cited by Saleh 2011).
Presently, transactions are recorded into application software’s with the use of ICT and with the use of intranet or extranet and the business transactions are instantly processed and accounting statements are produced with little or no additional work. GAAP (Generally Accepted Accounting Principles) is used produced these computerized accounting soft wares in other to be able to permit them produce accounting statements according to with an acceptable accounting framework (Adomako, 2013). According to Raymond et al., (1995), the use of this book keeping technique is gaining more grounds with the fall in the acquisition cost of computers and accounting soft wares.

1.2 Statement of the Problem
The use of computerized accounting system by business started in the 1950s after World War 2 but it gained grounds in Cameroon around 2000 and since then it has been rapidly evolving (Laurel, 2013). Computerized accounting packages are mostly used by commercial, manufacturing and tertiary businesses in Cameroon. The computerized accounting software’s mostly used in Cameroon are sage sari, Peachtree, excel, Tompro, Zero accounting just to name a few.
Before the beginning of the use of computerized accounting systems in businesses, accounting was done with the use of pen and papers. They would manually record transactions, generate books and ledgers and prepare financial statements. With the growing complexity of accounting practices, there was a need for the integration of technology in accounting. It started from the use of simple arithmetic calculators and today we have sophisticated systems for accounting.
According to Baaba et al., (2016), computerized accounting packages serves as a media to make sure there is an effective and efficient movement of financial transaction through the recording, processing and communication process of accounting. This well-organized movement of information promotes better business decision making and henceforth increasing the business’s capability to reach their goals. And it has led to the mass usage computerized accounting soft wares in recent years.
Hence, the purpose of this research paper is to analyze the use of Computerized accounting information systems (sage, QuickBooks and Microsoft excel) in businesses in Buea municipality. The results of this paper will assist software developers to come up with new softwares accounting softwares that are simpler to use, more secured and produce highly quality financial statements that better suit with user’s need. This research project will also help firms in acquiring the appropriate accounting software.
1.3 Research Questions
The main research question of this study is: How is Computerized Accounting Softwares used in the recording and presentation of financial transactions (sage sari, QuickBooks and Microsoft excel) in selected businesses? Its specific questions include: 1. How is sage sari used in the recording and presentation of financial transactions? 2. How is QuickBooks used in the recording and presentation of financial transactions? 3. How is Microsoft excel used in the recording and presentation of financial transactions?
1.4 Research Objectives
The main objective of this study is: To assess the use of Computerized Accounting Software (Sage sari, QuickBooks and Microsoft excel) in recording and presenting of financial statements in selected businesses in Buea. Its specific objectives include:
1. To examine the use of Sage sari in recording and presenting of financial transactions. 2. To evaluate the use of QuickBooks in recording and presenting financial transactions. 3. To assess the use of Microsoft, excel in the recording and presenting of financial transactions.

1.5 Significance of the Study
Firstly, the study will enable management to be able to choose the best accounting software package for their business. Secondly, it will broaden the knowledge of researchers on Computerized Accounting Packages, it will make recommendation for further research, and serve as a guide for other researchers. Also, it will help identify and address some possible challenges associated with the use of Computerized Accounting Packages. Furthermore, it will help software developers produce Computerized Accounting Packages that are simpler secured and produced better higher quality financial statements. Finally, it will help me be awarded a B.sc in Accounting in the prestigious University of Buea.