Chapter 123 Final

8/3/2019 Chapter 123 Final

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LAGUNA UNIVERSITY

RECS Village Brgy. Bubukal Sta. Cruz, Laguna

A thesis Proposal Presented to Bcomp4

CJ Diesel Refilling Gasoline Station. - Accounting

Information System

In Partial Fulfillment for the General Requirements in

BCOMP4 (Accounting Information System)

Submitted to:

Prof. Joselle A. Banocnoc

Submitted by:

ALDEMITA, Margarette Alyzza A.

DALAY, John Willy O.

DE LEON, Maricar O.

PIRANTE,Jepherlyn T.

ZERRUDO, Gerolyn A.


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CHAPTER 1

THE PROBLEM AND ITS SETTINGS

INTRODUCTION

Accounting Information System is a subsystem of Management

Information System that processes financial transactions to provide internal

reporting to managers for the use on planning and controlling current and

future operations.

Accounting information systems are composed of six main

components:

1. People: users who operate on the systems

2. Procedures and instructions: processes involved in collecting,

managing and storing the data

3. Data: data that is related to the organization and its business

processes

4. Software: application that processes the data

5. Information technology infrastructure: the actual physical devices and

systems that allows the AIS to operate and perform its functions

6. Internal controls and security measures: what is implemented to

safeguard the data?

An accounting information system (AIS) is a computerized system

used for recording accounting transactions and information. Companies either

use a manual accounting system or a computerized system. AIS assist


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companies in the accounting cycle, making the steps of the cycle easier to

keep track of and record.

The researchers find out that, the CJ Diesel Gasoline Station

encountered some problems such as underestimation of expenses, sales and

revenues, as well as the lost receipts and erroneous records of inventories

and stocks.

With the help of AIS, this establishment will have a fully integrated

system unlike recording manually, several entries are typically required, but

with an AIS, when a transaction is recorded the computer posts all entries

correlating with the transaction, this will help them save time and avoid

mistakes.

AIS also offer accuracy and speed. CJ Diesel Refilling Gasoline

Station Computerized Management System will be more efficient with the

help of AIS, simply because AIS Provides a faster transaction and can

perform quick operation.

AIS will help every establishment be more well organized, and

because of the faster services and transactions they have, they can

accommodate more customers that will surely result to profit increase.

CJ Diesel Refilling Gasoline Station always encountered some lost

information because records were done manually. Computer was convenient

place to store information because it does not take up a lot room and the

information is all conveniently located in one place.

AIS ensure that all reports are timely so that decision makers are not

acting old, irrelevant information and rather able to act quickly and effectively

based on report results.


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HISTORICAL BACKGROUND

CJ Diesel Refilling Gasoline Station was established last June 2006and was financed by Mr. Boy Pardilla and was registered under Mr. Sofronio

P. Batocabe. CJ Diesel Refilling Station Was named after Mr. Batocabes son

(CJ).

It is located at Barangay Labuin Pila Laguna, across Kenyo Garden,

along the highway. Mr. Pardilla decided to put up a Gasoline Station with the

initial investment of P1 200,000.00 with the support of Mr. Batocabe as an

Industrial partner. The company have chosen that place because, theyve

noticed that many vehicles particularly jeepneys were found.

Near that place, was an automobile shop, the shop owned almost

twelve (12) jeepneys, and all those public vehicles were Mr. Batocabes

customer. One (1) liter of diesel is amounted to P41.60, compare with other

refilling station it is a bit cheaper and yet, it provides good performance for the

engine.

Aside from having a refilling Gasoline station, the company also sells

Liquefied Petroleum Gas (LPG) which is also managed by Mr. Batocabe

together with his 3 employees. Each tank is amounted to P650.00 without the

tank, but if the tank is included it doubles the price. Compare with other LPGs

it is more affordable and yet quality oriented.

As of now CJ Diesel Refilling Station continue Providing quality

services and affordable prices of their products for five (5) years now.

ORGANIZATIONAL STRUCTURE


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Figure 1.1 Organizational Structure

OBJECTIVES OF THE STUDY

The Accounting Information System (AIS) is a business process that

collects Financial Information from the company operations and funnels it into

companys management decision system. It has a vital role for a business

accounting process and it has several objectives:

1. To provides accurate, reliable and timely. Financial Information

for the Business management.

2. To meet the advancement of financial and operational datausing computer.

3. To provide faster payments and billings of customers or

provides reliable confirmation of transactions.

4. To integrate and fulfill the business transaction on a minimum

time.


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5. To provide the information used in decision making and

companys business flow.

SCOPE AND LIMITATION

This study provides a system that helps every establishment perform

accurately and timely in the time of their operation. As stated in the

introduction the CJ Diesel Gasoline Station was now uprising and starting to

be well known in the field were they are, but then after the success of their

establishment they were still relying on the manual system that they were

using.

This accounting information system will help them keep records and

transactions. It also provides clear and accessible records for the accounting

of the establishment.

This accounting information system will show the records of the

employee, the day to day sales of the establishment, as well as the inventory

of the stocks and products.

Due to limited knowledge of the researchers on how to make

accounting information system it will not be as broad as other programmers

did. It will have limited information installed and can only accessible by theowner.

STATEMENT OF THE PROBLEM


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The study sought to investigate the benefits of Accounting Information

System within the establishment.

1. What can the study contribute to improve the manual system of CJ

Diesel Refilling Gasoline Station?

2. What are the effects of using manual system of CJ when it comes to:

a. Efficiency

b. Reliability

c. Effectiveness

d. Timely

3. What are the factors affecting the usage of AIS?

4. What are the challenges and opportunities on having AIS?

SIGNIFICANCE OF THE STUDY

Nowadays, business aspects greatly rely in modern approach. Keeping

its record, information is entered into a system and the system tracks andorganizes the accounting information. It is important because anytime

information can be found in the computer. AIS also separate tasks and

ensure controls of different accounts. It helps users to sustain its individual

accounts and knowing the status of it. It also improves the flow of work easily

to encode and retrieve information when needed. A system is a great tool to

provide a better judgment. It is efficient and effective utilizing decision to

elevate the business enterprise.

Enterprise Aside from transforming the system from manual to

computerized, this system also provides an effective, reliable and efficient

performance for the establishment. It will also help the establishment become


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competitive against other well known company, because they can also

provide the same services they offer.

Consumers Consumers will also benefit from this kind of management

because the establishment can serve them accurately, reliably and faster.

HYPOTHESIS

1. Having a computerized system of accounting will help the

establishment perform faster transaction and keep track of records to

avoid overstatements and understatements of income due to lostrecords.

2. Using manual system will result to:

a. Efficiency Working productivity with a minimum wasted effort or

expense. Efficiency was not fully established because of the

duration of performance. It needs a lot of time to finish a particular

transaction.

b. Reliability Manual system was not fully reliable because it may

lose records that will result to erroneous output. Unlike

computerized system, it post automatically the records directly

needed with less effort.

c. Effectiveness Effectiveness was also affected by manual system

because it limits the production due to a lot of time consumption.

d. Timely Records will not be produced easily. Unlike the

computerized system lists, just a simple click on a button results toeasy postings.

3. Factors affecting the usage of AIS were as follows:

a. Degrading personnel- using AIS will lessen the expenses in

payroll. Instead of hiring personnel for accounting matters in


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recording the transaction, the owner will be capable of doing it

alone with the help of AIS.

b. Increasing Consumption- using AIS will help gains more electric

consumption, not only this but the maintenance also, must be

consistent so that the computer will be always on the right track.

c. Customers Approach- AIS provides a minimum time to encode

transact and compute. Due to nature of business, time of

customer is one must bear to the owner to improve its customer

satisfaction.

4. Challenges and opportunities on having an AIS

a. Due to that they already adapt the manual approach it is a trial

for them to adapt modern approach using AIS.

b. Using AIS is a whole new level approach tool for effective and

efficient storage of information.

THEORETICAL FRAMEWORK AND CONCEPTUAL FRAMEWORK

The researchers used the Iterative model in developing all the requiredinformation. We followed this model to obtain the efficiency and reliability of

the system. This model has a benefit of application of lessons learned in the

waterfall model. This also benefits from borrowing some of the best aspects

of others: The prototyping, the rapid application development, the incremental

and spiral model. In Iterative model the development begins by specifying

and implementing architecture from the product vision. The analysis of

iteration is based upon user feedback, and the program analysis facilities

available. It involves analysis of the structure, modularity usability, reliability,

efficiency and achievement of goals.


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Requirements

Analysis

Design

Implementation

System Test

Iterationobjectives or

change requests

Test Releas

Figure 1.2 Theoretical Frameworks

DEFINITION OF TERMS

Accounting Information System. - A computer based method of

documentation in line with accounting theories. The information system isemployed which is used to evaluate and verify trade and business dealings

where the sole idea is to prepare financial statements and provide valuable

accounting data to its clients.

Inventory - raw materials, work-in-process goods and completely finished

goods that are considered to be the portion of a business's assets that are

ready or will be ready for sale. Inventory represents one of the most important

assets that most businesses possess, because the turnover of

inventory represents one of the primary sources of revenue generation and

subsequent earnings for the company's shareholders/owners.

Financial Statement - written report which quantitatively describes

the financial health of a company. This includes an income statement and
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a balance sheet, and often also includes a cash flow

statement. Financialstatements are usually compiled on a

quarterly and annual basis the obligation of an individual or organization to

account for its activities, accept responsibility for them, and to disclose the

results in a transparent manner. It also includes the responsibility for money

or other entrusted property.

Accountability - The obligation of an individual ororganization to account for

its activities, accept responsibility for them, and to disclose the results in

a transparent manner. It also includes the responsibility formoney or other

entrusted property.

Iterative design - is a design methodology based on a cyclic process

ofprototyping, testing, analyzing, and refining a product or process. Based on

the results of testing the most recent iteration of a design, changes and

refinements are made. This process is intended to ultimately improve the

quality and functionality of a design. In iterative design, interaction with the

designed system is used as a form of research for informing and evolving a

project, as successive versions, or iterations of a design are implemented.

Descriptive research - also known as statistical research, describes data

and characteristics about the population or phenomenon being studied.

Descriptive research answers the questions who, what, where, when and

how. Although the data description is factual, accurate and systematic, the

research cannot describe what caused a situation.

Numerical data or quantitative data - is data measured or identified on a

numerical scale. Numerical data can be analyzed using statistical methods,

and results can be displayed using tables, charts, histograms and graphs. For

example, a researcher will ask a questions to a participant that include words

how often, how many or percentage. The answers from the questions will be

numerical.
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Qualitative data - describe items in terms of some quality or categorization

that in some cases may be 'informal' or may use relatively ill-defined

characteristics such as warmth and flavor; such subjective data are

sometimes of less value to scientific research than quantitative data.

Simple Random Sampling- is a subset of individuals (a sample) chosen

from a larger set (a population). Each individual is chosen randomly and

entirely by chance, such that each individual has the same probability of

being chosen at any stage during the sampling process, and each subset of k

individuals has the same probability of being chosen for the sample as any

other subset of k individuals.

Population - The total number of inhabitants constituting a particular race,

class, or group in a specified area.

Sample - A portion, piece, or segment that is representative of a whole. An

entity that is representative of a class; a specimen.

CHAPTER 2

THE REVIEW OF RELATED LITERATURE

This chapter contains the Foreign and Local Related Literature and

study as well as the synthesis of the study.


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Related Literature

Foreign Literature

Refilling stations have always been part of human by providing fuel,

maintenance and service for car in daily transportation. The researchers

carefully choose those foreign literatures to be involved. Below are listed

some the foreign literatures.

Rapid Consumption - Over the years many countries frequently

needed the fuel from the Middle East for daily life of all people. Increasing its

consumption makes the economy of the country process properly.

The source of fuel limit - The heart of Middle East are the richest in

terms of fuel, many countries are deeply relying on their products. However

due to tremendous demand by those countries that futile in fuel, the source

become shorter over the year.. Since it can cover up the necessity over a

thousand year, yet it must have a solution before it will loss.

Little vs. Huge - Those countries exporting fuel know that their

products are so precious make a wise decision to add some amount on it and

slice up the fuel per barrel.

Environment matters - It is true that fuel can run up economy

drastically, however when the Revolutionary Era came out or other call is

Engine Era many people are delighted using this fuel it is effective and

efficient for working matters. The environment degrades its natural phase too

much cfc in air create a Global warming which cause to heated up the earth

so that the natural habitant of animals and man change also creates pollution

and sickness around the world.

Many countries around the world are in the process of strengthening

their democratic Institutions. More generally, public disquiet and awareness of

widespread corruption. On virtually every continent has focused attention on


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the need for institution building, especially the need for a greater financial

accountability. Public sector accountability, particularly financial

accountability, is also a high priority on the bilateral and multilateral donors

aid agenda donor and lender. Agencies are de facto stakeholders in financial

management reforms through the provision of funding in the form of grants or

loans for many public sector projects.

However, they are just beginning to recognize the need to strengthen

records. Management systems as part of wider institutional capacity building

and policy Reforms.

The Public Finance Regulations contain other detailed requirements

concerning the

Nature and control of financial records, for example:

the vouching and control of receipts (sections 64 and 65)

payments (section 84 to 86)

the need for an audit trail (section 120)

Treasury cash books (section 126)

standard forms (section 136).

Study of integrated information systems literatures of management

accounting with consideration to the existing strengths within the framework

of management accounting elements, new integrated information systems of

accounting results in more development and understanding of theatrical

frameworks in this regard. It identifies research gaps and suggests using

research opportunities with different patterns and different methods.

Ranking of AISs on performance of medium companies in Malaysia

after study of 310 companies through electronic questionnaire showed that, a

significant and important part of medium companies in Malaysia placed in

high rank, and only a limited number of medium companies because of low


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organizational performance were in low level of accounting information

systems.

Factors of users' concentration, measurement, and report making,

quality of provided management information, reviewing and checking group

work of outcomes affect the quality of accounting information. To develop and

spread of AIS a special team should be organized for designing input and

output concepts and processing stored information so that company's

decisions for main outputs and comparing of them with computer information

to be possible and achievable

Future development of AIS in investment shows that the successes in

avoiding risking the capital of companies are of five categories as:

1. Clear and bright offers.

2. Internal changes in institution investment.

3. The variety of variables and repeating information change

4. More use of information for supportive decisions support.

5. World-wide impacts on investment.

These evidences are good reasons for the judge and further research

in the future and development of AIS

(Nur Azizi and Kynk, Malaysia, 2005)

Local Literature


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Here in the Philippines Refilling Station is one of the Businesses that

so fast in every transaction cause of increasing the Economic growth. There

also huge companies dominantly in the fields of refueling like Petron, Shell,

Caltex and others adding up some chemicals so that it is more appealing to

the customers. The researchers involved the related literature also the same

in the foreign. Our country is not given a precious fuel deposits but has

alternative to create fuel out of plants also finding Sea oil. The current news

tells that Spratlys Island and other islands that has are capable of having sea

oil an issue still arguing that those islands are entitle in the territory of the

country.

Related Studies

Foreign Related Studies

The team decides to choose the Harvard System. According to the

research done, they have program blends of topics from accounting,

international auditing and information systems to develop the knowledge,

skills and abilities needed in the accounting profession. The accounting

information system component of the program provides an understanding of

computer and information technology concepts and places strong emphasison acquiring subject specific knowledge in international auditing, accounting,

finance, and the business environment. Furthermore, the program

incorporates for the accounting department of a business. Accounting

theoreticians in the University they argued that control systems should be

modified in accordance with the business strategy of a firm.


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This study tests the hypothesis by examining differences in accounting

control system attributes between two groups of firms following distinctly

different strategies. Interview data and questionnaire data are used to provide

evidence of the ways in which firms align their control systems and strategy.

In addition, preliminary evidence is discussed which suggests a relationship

of colleagues at the Faculty on Management, McGill University and at the

Harvard Business School. Funding for the research was provided by the

Quebec Order of Chartered Accountants and the Division of Research of

Harvard Business School. Those professors flourish the accounting standards

like Professor Robert Anthony become staff since 1940 lifted up the

University from having astonishment in the fields of Accounting as well as the

development of AIS for supporting the Accounting subjects followed by

Professor David Hawkins one of the member of Financial Accounting

Standards Advisory Committee also an staff since 1962 and currently in

Lovett-Learned of Business Administration this Information this information

was dated back on 2007.

However in the contrast of a free will country, the team also made a

research on the University of Siena in the iron country of Soviet Union. There

thesis investigates how firms, as example of Russian firms, control and steer

the operations of their subsidiaries in the countries and the role of accounting

with the used iron hand in management control systems. The thesis consists

of three essays, which focus on different aspects of the role systems. Even

through the issues discussed in this thesis are probably not unique to the

area of the USSR countries. The characteristics of business in this context

highlight specific management control questions relating to organizing and

management control system.

This essay investigates the changing role of accounting in knowledge

transfer process between a head office and subsidiaries to show the

importance of informal communication and cooperation in the development of

accounting. Only after sometime of intense informal cooperation and the


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development of social capital in the accounting-mediated knowledge transfer

can more formal accounting controls canbe relied on.

The second essay illustrates how the central social position of an

individual can be reproduce and how it affects accounting and formal

reporting in the control system.

The third essay investigates the role and power of an intermediate

subsidiary in using accounting for controlling and steering the operations of its

subsidiaries, when the intermediate acts between the subsidiaries and its own

parent company. The intermediate can invoke the tensions between divergent

social systems and thus use accounting signifiers according to its own needs,

legitimating its existence despite the inflexibility the multilevel organizational

structure may cause.

Therefore, the whole thesis suggests that accounting plays an

important role in integrating firms in very different contexts, but this can only

happen with the help of more informal supportive structures and

knowledgeable agents who utilize accounting. This is how accounting

develops business thinking so that the practices adapted to the local

demanding circumstances could also give something back to the parent

companies. Professor Juha-Pekka Kallunki, Professor Janne Jarvinen,

Professor Markus Granlund of The School of Economics and Business

Administration and Professor Cristiano Busco of the University of Siena,

whose Professors leading the University for a systematic approach on their

business practices and ethics as well as the AIS to be produced by the

students on that school since 2001.

Local Related Studies


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1998 conducted a study on the development, organization use and

maintenance of non-book resources in the Maua Institute of Technology

Library. The researcher utilized the descriptive method.

Two sets of questionnaires utilized

1. For the 13 regular full time librarians and another for the 53 regular full

time faculty members. To supplement the information drawn out from

the questionnaires, personal interviews of the respondents.

2. Other librarians were conducted and content or documentary analysis

was made.

The study found out that there was no written procedural manual for non-

book materials in the Maua Institute of Technology library with regard to

acquisition, organization, use and maintenance. The study noted that one

hundred percent of the respondents recommended the development of the

procedural manual,

1991 determined how well the UPLB library card catalog was performing,

what its deficiencies are, and how well its level of effectiveness can be

increased. It was found out that the subject catalog was more useful in

locating materials than the Author/Title catalogs.

1978 conducted an experimental study on the effectiveness of the National

Union catalog and the Marc fiche as searching tools in the cataloging section

of the Rizal library of the Atone de Manila University.

The results of the study indicated that there was no significant difference in

the time spent in searching the sample in either catalog, but there was asignificant difference in the number of successful searcher by searching at the

Marc fiche.

The experimental study showed that successful search in the NUC

(National Union Catalog) was inhibited by:


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1. Title entries

2. Corporate authors

3. Foreign names of author entries

4. See reference entries that are overlooked in searching because of

their typography.

5. The exhausting manipulation of the series of book catalogs.

On the other hand, successful search in the Marc fiche was inhibited by

factors such as:

1. Its title index being in sequential arrangement.

2. Its being a new searching tool so that searchers have to be more familiar

with its many features to be able to use it at the optimum level.

However, the number of successful searches in Marc fiche was affected by

the independent variables such as:

1. Its multiple access points through the multiple indexes.

2. Ease in accessing the title index since the title of a work is easier to

determine than its main entry.

3. Its being in Marc fiche form, makes easier to handle or manipulate

them than a searching tool in book form and in a series of volumes like

the NUC.

1993 conducted a study on the state of selection process or weeding in

selected archives in Metro Manila. The study sought to find out the nature

and extent of weeding, the existence of de-selection policies, the de-selection

methods and criteria used, the methods of disposing the discarded stock and

the problems encountered by the archivists in implementing the weeding

process.


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Based on the findings and conclusions of the study the author recommended

the following:

1) Implement continuous and regular weeding process at least once every

two years.

2) Emphasize weeding of less-used materials by transferring/relocating them

in a stock room rather totally discard them in as much as all are related to the

curriculum.

3) For archives with no weeding policies yet, formulate sound guidelines and

perform de-selection process in the light of these policies.

4) To solve the de-selection problems encountered by the archivists,

awareness of the importance of weeding through lectures or seminars should

be disseminated to the archivists.

SYNTHESIS OF THE STUDY

The primary goal of this study is to propose an accounting information

system that will help every establishment keep records, have an accurate

data, and fasten every transaction as well as to have their records.

Nowadays many companies have been using technical system to

improve, become fast and provide the goods and services that is intended to

sell. The researchers find some related studies and literature both on foreign

and local after a precise choice on depicting among the closest option. The

team decided to choose the related studies on foreign from the Harvard

Business School and University of Siena. With the accordance on theresearch, the team finds out the manner how both schools provide their

criteria for developing Accounting Information System to their students.

Harvard Business School established blends of accounting and technology

base subjects. (Computer science and information technology) which shows

that they give those students the opportunity to choose what the thesis will be


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subject but under there supervision in contrast in University of Siena under

the Iron Country of USSR. There thesis will be make is strictly and

investigates due to there Government. However they have 3 basis on making

a thesis, it is called 3 essays, which create also a good AIS. Since researches

find both background of schools approach on AIS.

The main topic is all about the refilling gasoline station system . if approach

and perspective about AIS is like that, it means the researchers main object

which system where created for establishment gasoline station are classified

into two groups, those carry premium and those carry discount brands.some

of the more recognize premium brands are exxon,cheiron,texaco, valero

BP,cifago shelland sinclair. Notice that all thee brand are international

gasoline brands. Some local brands however are also categorized as

premium.for example Petrobas,esso,penex,and petro.Canada. What set a

premium gas station apart is for visibility.they have a branch in almost

everycorner and they make use of tall signs showcasing their familiar brand

logo.they have brighter ligthing. The service they offer is top notch and they

aim to produce convinience for their costumer often they are cleaner and

more modern. Discount brands on oter hand are quite smaller independent

stations. Often they are considered as regional chains. Some examples of

discount Gas station are RottemRobbie, Valere,Arco,and USA gasoline.

Theier gasoline prices are usually lower compared to the premium brands.

This ios why many wholesale gas from them. In the terms of location and

visibility discounts stations are few and far between. They are typically

located a good distance from freeway exits and highways. Their services are

not up to far with premium brands as well their technology. Both premium and

discount station use AIS for betterment of their business. However since theInternational Gasoline brands prefer to a more complex AIS rather on local

gasoline brands. The research also find on the foreign literature that the

tremendous growth of the world of digital objects makes more life easier all of

the human aspects change in a effort to advance the state of the art and

practice of Digital advancement archiving the International Council for


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Scientific and Technical Information ( ICSTI). A community of scientific and

technical information organizations that includes national libraries, research

institutes, publishers and bibliographic database producers, sponsored in a

study in March 1999 (Hodge 1999).This study is the most recent in a series of

efforts on the part of ICSTI to highlight the importance of digital archiving,

which give a new insight of business paradigm. AI is one of the products that

acknowledge as great tools for the day a to day operation of a business

In addition Archive emphasized the importance of considering best practices

for archiving all stages of the management information life cycle.

Acknowledging this important philosophy, the best practices identified by the

study are presented in the framework of the information life cycle, creation,

acquisition, cataloging / identification, storage, preservation and access for

smaller datasets and other objects such as documents and images. Much of

the metadata continues to be created by hand and after the fact. Metadata

creation is not sufficiently incorporated into the tools of creation of these

object is rely solely on the creation process. As the standards groups and

vendors incorporate XML (Extensive Mark-Up Language) and RDF (Resource

Description Framework) architectures in their word processing and data base

products. Archiving has 2 more steps like storage and preservation. Giving a

hard work and patient time in order to improved it, results to have a new

releases of databases spreadsheets and word processes can be expected at

least every two to three years, with patches and minor updates. This study

provides information that will help every individual understand the benefits

and advantages of having an Accounting Information system.


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CHAPTER 3

RESEARCH METHODOLOGY AND DESIGN

This chapter discusses the general method of conducting the

research in order to answer the research problems and attain the specific

objectives of the study. It presents procedures on how data were gathered as

well as the instruments that were used by the researchers.

Research Design

This study was conducted in order to determine whether the

system is effective to be implemented in the establishment. A total of 5

respondents from CJ Diesel Refilling Gasoline Station were selected to make

a sample. Selected participants answered a survey questionnaire structure in


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Like format. The respondents of the study include the employees wherein the

proponents prepare a set of carefully prepared and logically ordered

questions. This respondent focuses on the companys employees for they are

very important in a sense that this study is all about them. Data gathered from

this research instrument were then computed for interpretation.

The descriptive method of research was used for this study. To define

the descriptive type of research, Creswell (1994) stated that the descriptive

method of research is to gather information about the present existing

condition. The emphasis is on describing rather than on judging or

interpreting. The aim of descriptive research is to verify formulatedhypotheses that refer to the present situation in order to elucidate it. The

descriptive approach is quick and practical in terms of the financial aspect.

Moreover, this method allows a flexible approach, thus, when important new

issues and questions arise during the duration of the study, further

investigation may be conducted.

The researcher opted to use this research method considering the

objective to obtain first hand data from the respondents. The descriptivemethod is advantageous for the researcher due to its flexibility; this method

can use either qualitative or quantitative data or both, giving the researcher

greater options in selecting the instrument for data-gathering.

Simple random sampling was done for the sample selection. This

sampling method is conducted where each member of a population has an

equal opportunity to become part of the sample. As all members of the

population have an equal chance of becoming a research participant, this is

said to be the most efficient sampling procedure. In order to conduct this

sampling strategy, the researcher defined the population first, listed down all

the members of the population and then selected members to make the

sample.


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Participants of the Study

In order to determine whether the system is functioning, a total of 5

respondents were asked to participate and answer the questionnaire provided

by the researchers. To achieve pertinent information, questionnaire does play

an important role in conducting a research, certain inclusion criteria were

imposed. The participants qualified for sample selection must be staff or

employees of their respective establishment. This qualification ensured that

the participants understand the nature of system questionnaire and its use for

the transaction and accounting of the company.

Sampling Design and Techniques

Sampling may be defined as measuring a small portion of something

and then making a general statement about the whole thing. It enables the

study of a large, heterogeneous population more economic wise, meaning not

too costly, and more realistic and possible to make. The population to be

researched upon is quite small; hence scientific sampling is implied to each

member of the population since the number of population is attainable for

sampling. The proponents decided to use the unstructured random sampling

technique since the population is well in the reach of statistical evaluation.

Data Gathering Procedure

Data gathering is an important aspect of any type of research study.

Inaccurate data collection can impact the results of a study and ultimately

lead to invalid results.


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Data gathering methods for impact evaluation vary along a continuum.

At the one end of this continuum are quantitative methods and at the other

end of the continuum are Qualitative methods for data collection.

The Quantitative data collection methods rely on random sampling and

structured data collection instruments that fit diverse experiences into

predetermined response categories. They produce results that are easy to

summarize, compare, and generalize.

Quantitative research is concerned with testing hypotheses derived

from theory and/or being able to estimate the size of a phenomenon of

interest. Depending on the research question, participants may be randomly

assigned to different treatments. If this is not feasible, the researcher may

collect data on participant and situational characteristics in order to

statistically control for their influence on the dependent, or outcome, variable.

If the intent is to generalize from the research participants to a larger

population, the researcher will employ probability sampling to select

participants.

The researchers try to seek information by first choosing a company

which is the CJ Diesel Refilling Station. The said establishment were very

much qualified in conducting this study because they are still using a manual

system of recording and to help them have an accurate records the

researchers find them interesting to choose this establishment whom to

create a study. The group send a letter of request to the owner of the

establishment to allow us have the initial data gathering procedures of the

study.

The researchers start interviewing the staffs of the said station then try

to calculate all the necessary figures gathered from the establishment. One

kind of interview used by the researchers is the Face -to -face interview. It is a

kind of interview which has a distinct advantage of enabling the researcher to

establish rapport with potential participants and therefor gain their


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cooperation. These interviews yield highest response rates in survey

research. They also allow the researcher to clarify ambiguous answers and

when appropriate, seek follow-up information. Disadvantages include

impractical when large samples are involved time consuming and expensive.

(Leedy and Ormrod, 2001)

Research Locale

The study was conducted at Labuin Pila, Laguna. The respondents

of the study were the employees and staff of the CJ Diesel Refilling Station.

Research Instruments

A questionnaire is a set of systematically structured questions used by

a researcher to get needed information from respondents. A questionnaire is

a research instrument consisting of a series of questions and other prompts

for the purpose of gathering information from respondents. Although they are

often designed for statistical analysis of the responses, this is not always the

case. The questionnaire was invented by Sir Francis Galton. Questionnaires

have advantages over some other types of surveys in that they are cheap, do

not require as much effort from the questioner as verbal or telephone surveys,

and often have standardized answers that make it simple to compile data.

However, such standardized answers may frustrate users. Questionnaires are

also sharply limited by the fact that respondents must be able to read the

questions and respond to them.

Paper-pencil questionnaire is one type of questionnaire that the

researchers had used in conducting this study. Paper-pencil-questionnaires

can be sent to a large number of people and saves the researcher time and

money. People are more truthful while responding to the questionnaires

regarding controversial issues in particular due to the fact that their responses


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are anonymous. But they also have drawbacks Majority of the people who

receive questionnaires don't return them and those who do might not be

representative of the originally selected sample.(Leedy and Ormrod, 2001)

Another Research instrument used by the researcher is the interview.

Interviews are a systematic way of talking and listening to people and are

another way to collect data from individuals through conversations. The

researcher or the interviewer often uses open questions. Data is collected

from the interviewee. The researcher needs to remember the interviewers

views about the topic are not of importance. The interviewee or respondent is

the primary data for the study. Interviewing is a way to collect data as well as

to gain knowledge from individuals.

PROPOSED SYSTEM

Technical Specs

Operating System: Windows 7 Starter 32-bit (6.1, Build 7600)

(7600.win7_gdr.110408-1633)

System Manufacturer: Acer

System Model: AOD255

Processor: Intel(R) Atom(TM) CPU N550

RAM: 1 GB

BIOS: InsydeH2O Version V3.08(DDR3)

Memory: 1024MB RAM

Card name: Intel(R) Graphics Media Accelerator 3150

Manufacturer: Intel Corporation


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Chip type: Intel(R) Graphics Media Accelerator 3150

Display Memory: 250 MB

Monitor Name: Generic PnP Monitor

Driver Model: WDDM 1.0

Video Accel: ModeMPEG2_A ModeMPEG2_C

Description: Speakers (Realtek High Definition Audio)

Type: WDM

Driver Name: RTKVHDA.sys

Date and Size: 8/3/2010 02:07:44, 3158120 bytes

Driver Provider: Realtek Semiconductor Corp.

Description: Microphone (Realtek High Definition Audio)

Device Name: Mouse

Device Name: Keyboard

Chapter 123 Final

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Transcript of Chapter 123 Final