CHAPTER ONE

1.0 INTRODUCTION

A cooperative is an association of persons (organization) that is owned and controlled by the

people to meet their common economic, social, and/or cultural needs and aspirations through a

jointly-owned and democratically controlled business (enterprise). The people of the

cooperative are those who use its products, supplies, and/or services. Profits are also often

returned back to the members of the cooperative; however, cooperatives are often more focused

on services for members than for investments (Dearden, 2001).

Cooperatives can be created for a number of different reasons or to fulfill a number of

different needs: jointly process goods, split costs, split control over work, purchasing power

(bulk buys), shared employees, shared wages, etc. Prior to the emergence and introduction of

computer, all these processes and activities were done manually. The expansion of the Federal

University Brinin Kebbi just like any other public institution will not only intensify but also

diversify the financial operations thereby making the activities increasingly difficult and

wearisome. The volume of transaction has already increased to a level that requires automation.

Convincingly, the field of data processing was not easy to get by and so over the years (in

the field of data processing with utmost speed), mankind has searched for the extra-ordinary. At

such time came the emergence of the computer which is widely used virtually in all areas of

human endeavor. The increase in the use of computer in both public and private institutions of

the world economic is an undisputable conclusion for efficiency, speed and accuracy of its

operations in achieving results. However, the manual processes and procedures of financial

resources allocation and utilization is contemporary present in these days which have been

1
confronted with consistent problems of errors and wastage of time which are traceable to human

mistakes and shortcomings (Pandy, 2004).

1.1 BACKGROUND OF THE STUDY

Cooperative multipurpose society limited was inaugurated by 19 founding members on the

5th September, 1998 at a meeting convened by (Dr) Job Nmadu, Staff cooperative multipurpose

society ltd is an indigenous and vibrant society that has touched the life of many in no small

way. As at today the society have over 400 members draw from the senior staff of federal

polytechnic Bida. The society has mobilized about N200million saving since inception and has

granted more than N130million loans and advances to its members.

The society has also extended a hand of fellowship to the need in the society. For example,

the society has assisted in the construction of the science laboratory of federal polytechnic staff

school in 1999 and donated books to federal polytechnic staff school 2001; donated a sewing

machine; two wheel barrows to three prisoners who completed their jail terms on 20 th January

2001; donated foundation books worth over N8000000 to the library of government girls day

secondary school Bida in 2002 and also established prizes for best graduating science students

in SSCE at Federal Polytechnic staff school and donated some Physics laboratory equipments in

2002; the society donated computer salary software developed at the cost of N100000 to

Federal Polytechnic Bida digital satellite dish to Federal Medical centre, Bida and books to

Federal Polytechnic staff school, government girls day secondary school, Bida and the

polytechnic library in 2003.

1.2 STATEMENT OF PROBLEM

The problems faced in the financial management activities of Staff include:

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 1. The consistent prevalence of errors in calculations carried out on financial reports which

are traceable to human mistakes and shortcoming

2. Improper handling of financial statement, reports and records as a result of the problem

of space for storage and retrieval purposes which led to many files been misplaced.

3. The interval or time consumed in analyzing and ascertaining the accuracy and approval

of financial statements and accounts which in turn affects decision making and policy

formulation.

1.3 AIM AND OBJECTIVES

AIM

The aim of this project is to design and develop web base financial management system

for Staff.

OBJECTIVES

The objectives of the study include:

1. To ensure that financial records are properly stored thereby preventing them from

getting lost.

2. To ensure that accurate, faster and reliable calculations are carried out on reports

without any suspicion of any sought.

3. To minimize and eradicate the problems or errors made by human beings due to

shortcoming.

4. To improve decision making.

1.4 SIGNIFICANCE OF THE STUDY

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 The introduction of financial management system has a lot of significance which

include:

1. Keeping all payments and receivables transparent.

2. Keeping track of liabilities.

3. Coordinating income statements, expense statements, and balance sheets.

4. Ensuring data integrity and security.

5. To determine the contribution of the co-operative movement to the economic well being

of their members.

6. To examine the management of Staff co-operative society with respect to growth in

membership and its funding.

7. To measure community awareness to the Staff co-operative and its immediate

environment.

8. To determine the source of funds for the co-operative and how flow surpluses are shared

among its members.

1.5 LIMITATIONS

The limitations of this project work include:

1. The system is not capable of handling internal control policies and procedures.

2. The system is not capable of handling internal control over financial reporting.

3. The system is not capable of handling financial planning for budget preparation.

4. The system is not capable of handling cash flow planning.

1.6 OPERATIONAL DEFINITION OF TERMS

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FINANCIAL CONTROL: This is defined as processes which make sure that financial

resources used in running an organization are obtained and efficiently utilized in the

accomplishment of set objectives or desired goals.

INTERNAL CONTROL: Internal control is defined as “Not only internal check and

internal audit but the whole system of controls, financial and otherwise, established by the

management in order to carry on the business of any the company in an orderly manner,

safeguard its assets and secure as far as possible the accuracy and reliability of its records.

INTERNAL CHECK: This is defined as the allocation of authority and work in such a

manner as the afford checks on the routine transactions of day-to-day work by means of the

work one person being proved independently by another, or the work of a person being

complementary to that of another.

BUDGETING PROCEDURES: This refers to practices. Processes, institutional

arrangements, documentation, norms and conventions governing budget preparation,

approval, implementation, appraisal and review

COMPUTER SYSTEM: An electronic device or system which is capable of performing

sequence of operation in a distinctive and explicit manner. These operations entail

computation and manipulation of data. A computer system is made up of interrelated

components that works together to achieve an aim.

COMPUTER PROGRAM: These are set of detailed instructions or statement that are

logically arranged and transferred to computer system and used to direct the functionality of

the system. It also entails procedures to be followed by the computer system in order to

obtain the required result.

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PROGRAM FLOWCHART: A graphical representation of the structure of a program

indicating the control flow and primitive action perform by the program.

SALARY ACCOUNT: This is a system that maintains or records all the account paid to

workers at the various levels of management and sections of the institution.

CAPITAL ACCOUNT: This is a system that monitors financial resources used in buying

long lasting materials e.g. equipment, buses etc.

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 CHAPTER TWO

LITERATURE REVIEW

2.0 INTRODUCTION

A co-operative is an association of persons who have voluntarily come together to achieve a

common end through making equitable contribution to the capital required and accepting a fair

share of risk. It is an undertaking in which members actively participate. A co-operative is an

owner enterprise, meaning that members are at the same time the owners and the users of the

goods and facilities provided (John, 2002).

In 1998, the STAFF multipurpose co-operative was formed. It was registered immediately

with 36 members. Many people joined the co-operative in order to save their money and also

with the aim of borrowing soft loans from the society. The chairman of the society when it was

registered was Dr. Job Nmadu. Mr. P. Nkeanyadi as secretary (senior staff establishment), the

treasurer as Mr. I.C Ogbu (science tech) and others. The society has made a lot of progress my

lending money to members at a low interest rate. It also helps members to borrow money from

other organization if the co-operative does not have the facility for the loan. No doubt co-

operatives have played an effective role in the institute and Nigeria as a whole in socio-

economic development and still continue to play this role, thereby steering the nation into a

greater industrial society (Job Nmadu 1998).

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 Manual systems of recording transactions and producing reports are very time consuming,

with numerous shortcomings. As the number of transaction increases, the recording and

processing system may be affected because of error arising from overloading. The major

disadvantage of a manual system in that, because of interdependencies in financial and

accounting variables, a small revision or a minor change may involve lot of work. Conducting

sensitivity analysis of various programmer or activities may prove to be a difficult task

(Anthony & Herzlinger, 2000).

2.1 ELECTRONIC SPREAD SHEET

Using an electronic spreadsheet, one can do detailed analysis of accounting and financial

information. The word spreadsheet - also called ledger sheet or worksheet – derives from the

standard accountancy sheet of paper printed with several columns for recording financial

transactions, keeping track of funds and commitments, and performing some computations. Just

as on paper, the spreadsheet has rows and columns. Each row-column intersection forms a cell

into which numbers can be entered and further processed by specifying the relationships

between various individual and groups of cells. This type of electronic spreadsheet is useful for

doing financial analysis, creating budgets, etc. which require a tabular form of presentation of

information. Each piece of information can be accessed easily and further computations carried

out. Verifications and revisions are simple. The spreadsheet will not produce accounting reports

automatically as it does not understand accounting procedures and rules: it is merely a tool to

perform calculations, but optimized for calculations typical of an accounting environment

(Bodhanwala, 2005).

2.2 DATABASE MANAGEMENT SYSTEM

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 Another important category of software is the database management system. This

programme use data files in highly structured formats so that sorting, updating, indexing,

accessing selected records, locating data, generating reports, adding or adding or deleting

information, etc., are easy and quick

Major advantages of using such software include:

1. The ability to identify and exploit a large number of interdependencies;

2. The timely availability of information, as the processing of transactions is very fast;

3. Reliability of information assuming the input data are correct and the interrelationships

established are valid, the results are reproducible.

4. Lower costs in terms of human resources training.

5. The ability to perform sophisticated analysis and to do sensitivity analysis

(Elmasri, 2004).

However, the effective use of computers for financial functions requires a more sophisticated

and specialized form of database management system, namely a management information

system (MIS). MIS is an integrated human-machine system that can provide information I

support of planning and control functions. MIS provides support to largely structured and

control task through routine reports.

2.3 BENEFIT OF STAFF COOPERATIVE

1. Savings: Savings may not be as effective as you want it to be with other methods of saving.

Like the ATM cards enables you to make payments online, purchases and the likes through

that savings account. Meaning that whatever savings I have kept in those financial

institutions is not actually a savings. It’s just a temporary warehousing such money to be

9
 disbursed. But Staff cooperatives is as regimented that once you save you cannot withdraw

your money except you are terminating your membership.

2. Credits: We all need credits to pay rents, meet short term needs, buy electronic appliances,

school fees and the rest. So credit is one major benefit member’s benefit from Staff

cooperative. If you save in a commercial bank, you still may not reach the requirement of

getting a loan there but with the cooperative, as long as you adhere to the rules and

regulations and you can save consistently in a minimum period prescribed in the bylaw, you

are sure of getting a credit.

3. Networking: Staff cooperatives give you the platform to network. With a cooperative

society that has members of about 200 -300 or more, it means that whatever it is you are

doing as an individual, you can showcase such products with the members of the

cooperative. Meaning you can network.

4. Dividend: There is always a dividend that is paid which a lay man will call returns on

investment. That simply means that when you have saved for a year, the Staff cooperative is

bound to share what we call surplus to its members depending on what you have saved.

5. Acquisition: In the area of acquisition of properties, Staff cooperatives come in handy to

assist such process in ease of payments and other benefits attached to being a member. (Job

Nmadu, 1998).

2.4 COMPONENT OF STAFF COOPERATIVE

1. Status of the members: In co-operative society, each member is given one vote

irrespective of number of shares held by him. In this organization nobody can control

the society on the basis of his share capital.

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 2. Distribution of surplus: The income of the co-operative societies is distributed among

the members on the basis of their capital contribution. According to Co-operative

Societies Act, 1919 the rate of divided is limited to 9 percent.

3. Cash trading: The trading operation of the co-operative society is done on the basis of

cash. It never allows the principles of credit in its trade practice.

4. Mutual help: It always aims at developing the spirit of co-operation among the

members. Every member of the society is required to act for the maximum benefit to

other members. It is based on the principle “all for each and each for all” (Job Nmadu,

1998).

2.5 GUILDING PRINCIPLES FOR STAFF COOPERATIVE

1. Voluntary and Open Membership: Staff cooperatives are voluntary organizations,

open to all people able to use its services and willing to accept the responsibilities of

membership, without gender, social, racial, political or religious discrimination.

2. Democratic Member Control: Staff cooperatives are democratic organizations

controlled by their members those who buy the goods or use the services of the

cooperative who actively participate in setting policies and making decisions.

3. Member's Economic Participation: Members contribute equally to, and

democratically control, the capital of the Staff cooperative. This benefits members in

proportion to the business they conduct with the cooperative rather than on the capital

invested.

4. Autonomy and Independence: Staff cooperatives are autonomous, self-help

organizations controlled by their members. If the co-op enters into agreements with

other organizations or raises capital from external sources, it is done so based on terms

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 that ensure democratic control by the members and maintains the cooperative’s

autonomy.

5. Education, Training, and Information: Cooperatives provide education and training

for members, elected representatives, managers and employees so they can contribute

effectively to the development of their cooperative. Members also inform the general

public about the nature and benefits of cooperatives.

6. Cooperation Among Cooperatives: Staff cooperatives serve their members most

effectively and strengthen the cooperative movement by working together through local,

national, regional and international structures.

7. Concern for Community: While focusing on member needs, Staff cooperatives work

for the sustainable development of communities through policies and programs accepted

by the members. (Job Nmadu, 1998).

2.6 OBJECTIVE OF STAFF COOPERATIVE

1. To make local people aware on the importance of Saving & Credit Co-operative Society

Ltd.

2. To make people the habit of savings and aware them to reduce unnecessary expenses.

3. To participate in different workshop, seminar and training program to enhance new

ideas.

4. To learn new ideas for income generating activities participating in different exhibition

and trade fair.

5. To make easy access of credit to its members for promoting their micro entrepreneurship

business.

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 6. To facilitate members for strengthening their economic condition in carrying out skill

enhancement training. (Job Nmadu, 1998).

2.7 SCOPE OF COOPERATIVE

1. ESTEMATING THE REQUIREMENT OF FUNDS: Businesses make forecast

on fund needed in both run and long run, hence, they can improve efficiency of

funding. The estimation is based on the budget e.g. sales budget, production budget.

2. DETERMINING THE CAPITAL STRUCTURE: Capital structure is how a firm

finances its overall operations and using different sources of funds. Once the

requirement of funds is being estimated, the financial manager should decide the mix of

debt and equity also types of debt.

2. INVESTMENT FUND: A good investment plan can bring business huge returns

(Turk, 2011).

IMPORTANCE OF COOPERATIVE

1. Provide Financial Assistance: A credit cooperative society provides the credit to the

members at reasonable interest rate. Banks are limited in urban areas and banks

available in the rural areas don't want to grant small amount to the poor community.

Cooperatives protect the members from the exploitation by local money lenders and

others.

2. Fulfills various needs of members: A multi purposed cooperative society fulfills

the various needs of the members by providing loans, supplying improved seeds,

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 fertilizers, agricultural tools and other necessary goods and services. The members

of the society can get these services under the suitable terms and condition.

3. Increase saving habit: Cooperative societies develop the habit of saving among

members. They encourage saving among members. They provide the interest on

their saving and educate them to reduce unproductive expenditure.

4. Employment opportunities: Cooperatives provide the credit to conduct the various

productive activities. The members of the societies can start different productive

activities in accordance with their skill and ability. It facilitates to solve the

unemployment problems in some extent.

In addition cooperatives help to improve the living standard of the members by

providing employment opportunities and distributing quality goods at reasonable price.

It promotes the concept of self employment.

5. Provide Financial Assistance: A credit cooperative society provides the credit to the

members at reasonable interest rate. Banks are limited in urban areas and banks

available in the rural areas don't want to grant small amount to the poor community.

Cooperatives protect the members from the exploitation by local money lenders and

others.

6. Fulfills various needs of members: A multi purposed cooperative society fulfills the

various needs of the members by providing loans, supplying improved seeds, fertilizers,

agricultural tools and other necessary goods and services. The members of the society

can get these services under the suitable terms and condition.

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 7. Increase saving habit: Cooperative societies develop the habit of saving among

members. They encourage saving among members. They provide the interest on their

saving and educate them to reduce unproductive expenditure.

8. Employment opportunities: Cooperatives provide the credit to conduct the various

productive activities. The members of the societies can start different productive

activities in accordance with their skill and ability. It facilitates to solve the

unemployment problems in some extent.

In addition cooperatives help to improve the living standard of the members by

providing employment opportunities and distributing quality goods at reasonable price.

It promotes the concept of self employment.

2.9 REVIEW OF RELATED WORK

Oshisami, (2005) in his book government accounting and financial control, he pointed

out that financial management is made up of processes of making financial decision. It

covers the entire process of monitoring actions emanating from decision. Seen as a

integral part of financial management, it also forms part of financial management, it also

forms part of planning budgeting, accounting, reporting and review.

John, (2003) says financial management system is a process which ensures that financial

resources are obtained economically and used efficiently and effectively in the

accomplishment of desire goals. He further stated that financial management system is

an information system which comprise of one or more applications that is used for any

of the following:

1. Collecting, processing, maintaining, transmitting and reporting data about

financial events.

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 2. Supporting financial planning or budgeting activities.

3. Accumulating and reporting cost information.

4. Supporting the preparation of financial statements.

Dearden, (2001) defines A cooperative is an association of persons (organization) that is owned

and controlled by the people to meet their common economic, social, and/or cultural needs and

aspirations through a jointly-owned and democratically controlled business (enterprise). The

people of the cooperative are those who use its products, supplies, and/or services. Profits are

also often returned back to the members of the cooperative; however, cooperatives are often

more focused on services for members than for investments.

John, (2003) says A co-operative is an association of persons who have voluntarily come

together to achieve a common end through making equitable contribution to the capital required

and accepting a fair share of risk. It is an undertaking in which members actively participate. A

co-operative is an owner enterprise, meaning that members are at the same time the owners and

the users of the goods and the facilities provided Collecting, processing, maintaining,

transmitting and reporting data about financial event.

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 CHAPTER THREE

3.0 SYSTEM ANALYSIS

System analysis or study is an important phase of any system development process. The

system is viewed as a whole and the input to the system identified. The output from the

organization is traced to the various processes. System analysis is concerned with becoming

aware of the problem, identifying the relevant and decisional variables, analyzing and

synthesizing the various factors and determining an optimal or at least a satisfactory solution or

program of action.

3.1 EXISTING SYSTEM

In the existing system, before you joined as a member you will first go to the

cooperative but after that they will give you form to fill manually and also transactions

are done manually but in proposed system we have to computerize all the transaction

using the software cooperative management system.

3.1.1 PROBLEMS OF THE EXISTING SYSTEM

 Lack of security of data.

 More man power.

 Time consuming.

 Consumes large volume of paper work.

 Needs manual calculation.

 No direct role for the higher official.

 Damage of machines due to lack of attention.

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 To avoid all these limitations and make the working more accurately the system needs to

the computerized.

3.2 PROPOSED SYSTEM

The aim of the proposed system is to develop a system of improved facilities. The

proposed system can overcome all the limitations of the existing system. The system

provides proper security and reduces the manual work. The proposed system will use s

the system architecture explain in 3.1.

3.2.1 ARCITECTURAL DESIGN.

This is a sketch of the design the shows the components, the name of each component which

is equally the modules and how you can navigate round the website starting from the login

form which is the first module as it is shown in figure 3.1.

LOGIN FORM

MAIN MENU

HOME ADMIN STAFF BURSARY SIGN UP

STRUCTURE OF THE ADD NEW APPROVE LOAN APPROVE REGISTRATION

ORGANISATION MESSAGE MEMBERS OF NEW
APPROVE MEMBER
ADD MEMBERS LOAN APPROVE
INFORMATION ADD BIODATA

MEMBERS VIEW
MEMBERS
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Figure 3.1: System Architecture.

THE LOGIN MODULE: The login form enables the user to enter his/her password. If the

password enter is valid, the software will the open the main module. But if the password is not

valid the user will be denied access to the program.

THE MAIN MODULE: The main module contains all the available commands and serves as

a link to all other modules in the program. To access any of the menu command, click at the

menu.

THE ADMIN MODULE: This menu contains the command are used for registering new

employee and posting any latest information.

THE STAFF MODULE: This menu contains the command that used for accepting new

member and approving loan for members.

THE BURSARY: This menu contains the command that is used for confirming if the details

giving by the member are true before the final confirmation.

THE SIGN UP: This menu contains s the command that is used to register and adds biodata.

3.3 DATA COLLECTION

Data collection is the process of gathering and measuring information on targeted

variables in an established systematic fashion which then enables one to answer relevant

questions and evaluate outcomes. The data collection is described in a table and the table

consists of attributes and data types in every field.

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 Table 3.1 : Structure file for admin module.
This is the table the shows the data type required by anybody in the admin section to
input in the admin form in other to have access. It requires alphanumeric data type.

ATTRIBUTE DATA TYPE

Admin name Text
Admin Address Alphanumeric
Admin Phone number Number
Job Description Text
Date of employment Alphanumeric
Other information Text

Table 3.2: Structure file for Staff module.

This is the table the shows the data type required by everybody who is a saff and a
member that wants to login to his or her account. It requires alphanumeric data type.

ATTRIBUTE DATA TYPE

Staff name Text
Staff Address Alphanumeric
Staff Phone number Number
Job Description Text
Date of employment Alphanumeric
Other information Text

Table 3.3: Structure file for Bursary module.

This is the table the shows the data type required by anybody in the Bursary section to
input in the bursary form in other to have access. It requires alphanumeric data type.

ATTRIBUTE DATA TYPE

Bursary Name Text
Bursary Address Alphanumeric

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 Bursary Phone number Number
Job Description Text
Date of employment Alphanumeric
Other information Text

Table 3.4: Structure file for Sign-up module.

This is the table the shows the data type required by everybody who wants to register as new
member in the sign up form and after that the member will have his or her account. It requires
alphanumeric data type.
ATTRIBUTE DATA TYPE
Member File NO. Alphanumeric
Member Name Text
Member Phone No. Number
Basic Salary Number
Date Alphanumeric
Month Text
Remark Text
Loan Number
Annual salary Number
Salary for the month Number

3.3.1 OUTPUT DESIGN

A quality output is one which meets the requirements of the end user and presents the

information clearly. In the output design, it determined how the information is to be

displaced for immediate need and also the hard copy output. It is the most important and

direct source information to the user. Efficient and intelligent output design improves

the system’s relationship to help user decision-making.

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 Designing computer output should proceed to an organized, well thought out manner.

The right output must be developed while ensuring that each output element is designed

so that people will find the system for use easily and effectively. The output design

should;

1. Identify the specific output that is needed to meet the requirements.

2. Select methods for presenting information

3. Create document, report or other formats that contain information produced by the

system.

3.3.2 INPUT DESIGN

The design of input focuses on controlling the amount of input required, controlling the

errors, avoiding delay, avoiding extra steps and keeping the process simple. The input is

designed in such a way that it provides security and ease of use with retaining the

privacy, input design considered the following things;

1. What data should be given as input?

2. How the data should be arranged or coded?

3. The dialog to guide the operating personnel in providing input.

4. Methods for preparing input validations and steps to follow when error occur.

3.3.3 OBJECTIVES OF THE INPUT DESIGN

Input design is the process of converting a user-oriented description of the input into a

computer based system. This design is important to avoid errors in the data input process

and show the correct direction to the management for getting correct information from

the computerized system.

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 It is achieved by creating user-friendly screens for the data entry to handle large

volume of data. The goal of designing input is to make data entry easier and to be free

from errors. The data entry screens are designed in such a way that all the data

manipulates can be performed. It also provides record viewing facilities.

When the data is entered it will checked for its validity. Data can be entered with the

help of screens. Thus the objective of input design is to create an input layout that is

easy to follow.

3.6 DATABASE

A database is organized mechanism that has the capability of storing information

through which a user can retrieve stored information in an effective and efficient

manner. The data is the purpose of any database and must be protected. The database

design is a two level process. In the first step, user requirements are gathered together

and a database is designed which will meet these requirements is clearly as possible.

This step is called information level design and it is taken independent of any individual

DBMS.

In the second step, this information level design is transferred into a design into a

design for the specific DBMS that will be used to implement the system in question.

This step is called physical level design, concerned with the characteristics of the

specific DBMS that will be used.

3.7 ADVANTAGES OF THE PROPOSED SYSTEM

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 The system is very simple in design and to implement. The system requires very low

system resources and the system will work in almost all configurations. It got the

following features.

1. Security of data.

2. Ensure data accuracy.

3. Proper control of the higher officials.

4. Reduce the damages of the machines.

5. Minimized manual data entry.

6. Minimum time needed for the various processing.

7. Greater efficiency.

8. Better service.

9. User friendliness and interactive.

10. Minimum time required.

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 CHAPTER FOUR

4.0 SYSTEM IMPLEMENTATION

There are a number of ways to introduce a new system and each of these can suit

different satisfaction. The four common methods of implementation are:

1. Direct out-over.

2. Parallel.

3. Phased.

4. Pilot.

DIRECT OUT-OVER: This method involves the old system being completely

dropped and new system being implemented at the same time. The old system is no

longer available. As a compatible. One must be absolutely sure the new system is

totally functional and operational.

PARALLEL: The parallel method of implementation for converting from the old

system to the new system involved operating both for a period of time parallel

conversion, the old system remains operational as a backup to the system.

PHASED: The phased method of implementation for converting from the old system to

new system involves a gradual introduction of the new system while the old system is

progressively discarded. This can be achieved by introducing new part of new product

one at a time while other part being replaced is removed.

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 PILOT: With the pilot method of implementation for conversion, the new system is

installed for a small number of users, these users learn, use and evaluate the new system.

For the purpose of this research work, the direct cut over system is being used. This is

because the system is changing from manual system to computerized system. That is the

previous data or information’s that were stored using the manual system will now be

transformed from the manual to computerized system so as to be stored in the database

for future purpose.

4.1 SYSTEM REQUIREMENTS.

The system requirements involve the hardware and software that is sealed in the

development of the software.

4.1.2 HERDWARE REQUIREMENTS.

Processor X36 compatible pressure with 1.7 GHz clock speed

RAM 512 Mbs or more

Hard disk 20 GB or more

Monitor VGAMVGA

Keyboard the keys

Mouse 2 touch

4.1.3 SOFTWARE REQUIREMENTS.

Windows 2000, XP, seven and eight.

ASP. NET

MS Access

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4.2 CHOICE PROGRAMMING LANGUAGE

The new system was implemented using Microsoft ASP.Net programming language.

This is because the programming language has advantage of easy development,

flexibility and it has the ability of providing the developer programmer with possible

hints and it produces a graphical interface.

Also visual Basic supports modular programming and hence the research finds it

suitable for the design of this software.

4.3 RESULTS OBTAINED

The result of this work comprises of all the interfaces produced at the end of the design.

These interfaces are explained below

LOGIN MODULE: (figure 4.3.1): This is the module where user can login with their

user name and password it the password created is valid, the software will then

open the main module, but if the password is not valid the user will be denied access

to the program.

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Figure 4.3.1: Login Page

4.3.2MAIN MODULE: (Figure 4.3.2) After login with the user name and password, the

main module displays which contain all the available comments and services as a link to all

other modules in the program

Figure 4.3.2: Homepage module.

4.3.3ADMIN MODULE: (Figure 4.3.3) This is the module where the registration a new

employee is done and being saved into the data base.

28
Figure 4.3.3: Admin module.

4.3.4 STAFF MODULE: (Figure 4.3.4)The Staff module is the module where the new

member is being confirm and saved to the data base.

Figure 4.3.4: Staff module.

4.3.5 BURSARY MODULE: (Figure 4.3.5) This is the module where the member details
provided is true before saving to data base.

Figure 4.3.5: Bursary module.

29
4.3.6 SIGN UP MODULE: (Figure 4.3.6)This is the module where the interest member apply

by providing his or her details join the cooperative.

Figure 4.3.6: Sign up module.

4.4 EFFICIENCY OF THE NEW SYSTEM

The new system is designed in such that it is user friendly and flexible to use. The

system is also design to eliminate accounting errors, minimizing record-keeping

redundancy and minimize manual data entry. The system is also design to ensure

accuracy of data and is also secured to prevent it from unauthorized user

30
 CHAPTER FIVE

5.0 SUMMARY, CONCLUSION AND RECOMMENDATIONS.

5.1 SUMMARY

Management of resources plays a critical role in the growth and development of an

organization. Staff cooperative system is an organization that enables people to know

how to save and apply for assistance. The organization is use to collect, record, classify

analyze and report data of the members. The project is designed to analyze the use of

computer in Staff cooperative as it has been discussed in the last four chapter which

intensively gives a review on Staff cooperative and a propose for new system is

developed for the purpose of maintaining a consistence and accurate database to help the

Staff cooperative multipurpose in Bida.the new system was tested and alos the modules

and all was working find

5.2 CONCLUSION

Staff cooperative organization needs to be designed in a way that supports both a result

focus and clear accountability. The manual system is adaptable and useful in the

organization of the cooperative. However, the automated Staff cooperative system is

more functional because of the distinctive performance in the aspect of speed, project

design, data security, accuracy, greater efficiency and stability of the system in

managing the cooperative. With those features, the automated system can really solve

the primary problems being encountered in the cooperative of the Staff Bida.

31
5.3 RECOMMENDATIONS.

To obtain maximum benefit from this system, the following recommendation should be

implemented.

1. The system should be maintained from time to time by qualified software engineers.

2. The Staff cooperative multipurpose Bida should make sure that the end users are trained

properly on the use of the system.

3. The system should also be adopted by other unit of the cooperative provided that there

will be an orientation conducted to the end users on how to operate the system.

32
 REFERENCE

AbisoyeOpeyemi&BaboyeFatoba (2013).Design of a Computerized Management System for

cooperatives. International Journal of Science and Research (IJSR), India Online
ISSN: 2319-7064, M. Sc (Computer Science), Federal University of Technology,
Department of Computer Science, Minna, Niger State, NigeriaPGD (Computer Science),
Field Support Engineer, MTN, Minna, Niger State, Nigeria

Anthony, R.N Herzlinger, R.E., (2000). Management Control in Non-Profit

Organisations.Homewood, IL:Irwin. (105-116).

Anthony, R.N. & Reece, J.S., (2003). Management Acounting Principles.

Bombay, India: D.B. Taraporevala. (140-148).

Bodhanwala, R.J., (2005). Cooperative Management using Excel Spread Sheet.

Taxman Allied Service. (23-67).

Charles Hampfed, (2000) Visual Basic University of Toronto. (232-267).

Dearden, J., (2001). Cost Accounting and Financial Control Systems. Reading,
MA: Addison-Wesley. (190-197).

Gross, M.J. & Warshauer, W., (2010). Accounting Guide for Non-Profit
Organizations. New York, NY: John Wiley. (114-119).

Henke, E.O., (2002). Accounting for Non-Profit Organizations. Belmont, CA:

Wadsworth. (65-70).

Horngren, C.T., (2009). Cost Accounting: A Managgerial Emphasis. 4th ed.

Englewood Cliffs, NJ: Pretice-Hill. (23-54).

Job Nmadu, (1998).Staff cooperative multipurpose society ltd. Federal polytechnic Bida
(1-45).

James van morne, (2002). Fundamentals of Financial management. Everest

Publishing Press. (4-6).

Margaret Rouse,(2006).Meaning of Cooperative Management System. Retrieve

fromhttp://searchcoopoerativeapplications.techtarget.com>home>coporate
performance management software> business software. On 15/09/2016.

Pandy, I.M., (2004).Cooperative Management New Delhi Vikas. Publishing

House. (70-74).

33
Turk, I., (2011). Accounting Analysis of the Efficiency of Public Enterprises. Vargo, R.J.,
(2008). Readings in Government and Non-Profit accounting. Wadsworth. (205-211).

Welsh, C., (2012). Budgeting Profit Planning and Control. New Delhi: prentice-
Hall of India. (150-154).

YogendraSinghand RajveerKataria (2010). Inventory Management System. International School

of Informatics and Management. New Delhi: prentice Hall of India. (103-154).

34
 APPENDICES I
PROGRAM FLOW CHART
MAIN MODULE FLOWCHART

Start

Login module
display

Enter
username/password

Is NO
username/
password
correct?

YES

Main module display

End

35
STAFF MODULE FLOWCHART

Start

Login module
display

Enter Staff Userename/Password

Is the Staff
member YES
Approve member
new

Click on the member

to check if it is new
NO

End

36
 APENDIX II

PROGRAM LISTING

<%@ Page Language="VB" AutoEventWireup="false" CodeFile="homeplace.aspx.vb"

Inherits="Account_homeplace" %>

<!DOCTYPE html>

<html xmlns="http://www.w3.org/1999/xhtml">
<head runat="server">
<title></title>
</head>
<body>
<form id="form1" runat="server">
<div>

</div>
</form>
</body>
</html>
<%@ Page Title="Log in" Language="VB" MasterPageFile="~/MasterPage.Master"
AutoEventWireup="true" CodeFile="Login.aspx.vb" Inherits="Account_Login" Async="true"
%>

<asp:Content runat="server" ID="BodyContent" ContentPlaceHolderID="MainContent">

<%--<br /><br /><br /><br />--%>
<h2><%: Title %>.</h2>
<div>
<h4>Use a local account to log in.</h4>
<hr />
<div style="text-align:center;">
<div style="width:650px; margin-left:auto; margin-right:auto;">
<asp:Login ID="Login1" runat="server" OnAuthenticate="ValidateUser"
BackColor="#FFFBD6" BorderColor="#FFDFAD" BorderPadding="4" BorderStyle="Solid"
BorderWidth="1px" Font-Names="Verdana" Font-Size="0.8em" ForeColor="#333333"
Width="360px" TextLayout="TextOnTop">
<InstructionTextStyle Font-Italic="True" ForeColor="Black" />
<LayoutTemplate>
<table cellpadding="4" cellspacing="0" style="border-collapse:collapse;"
align="center" class="table">
<tr>
<td class="auto-style1">
<table cellpadding="0">
37
 <tr>
<td align="center" colspan="2" style="color:White;background-
color:#507CD1;font-size:medium ;font-weight:bold;">Log In</td>
</tr>
<tr>
<td align="right">
<asp:Label ID="UserNameLabel" runat="server"
AssociatedControlID="UserName">User Name:</asp:Label>
</td>
<td class="auto-style4">
<asp:TextBox ID="UserName" runat="server"
CssClass="form-control" Font-Size="medium" Width="281px"></asp:TextBox>
<asp:RequiredFieldValidator ID="UserNameRequired"
runat="server" ControlToValidate="UserName" ErrorMessage="User Name is required."
ToolTip="User Name is required."
ValidationGroup="Login1">*</asp:RequiredFieldValidator>
</td>
</tr>
<tr>
<td align="right">
<asp:Label ID="PasswordLabel" runat="server"
AssociatedControlID="Password">Password:</asp:Label>
</td>
<td class="auto-style4">
<asp:TextBox ID="Password" runat="server" CssClass="form-
control" Font-Size="medium" TextMode="Password" Width="281px"></asp:TextBox>
<asp:RequiredFieldValidator ID="PasswordRequired"
runat="server" ControlToValidate="Password" ErrorMessage="Password is required."
ToolTip="Password is required." ValidationGroup="Login1">*</asp:RequiredFieldValidator>
</td>
</tr>
<tr>
<td colspan="2">
<asp:CheckBox ID="RememberMe" runat="server"
Text="Remember me next time." />
</td>
</tr>
<tr>
<td align="center" colspan="2" style="color:Red;">
<asp:Literal ID="FailureText" runat="server"
EnableViewState="False"></asp:Literal>
</td>
</tr>
<tr>
<td align="right" colspan="2">
<asp:Button ID="LoginButton" runat="server"
BackColor="White" BorderColor="#507CD1" BorderStyle="Solid" BorderWidth="1px"

38
CommandName="Login" CssClass="btn-primary" Font-Names="Verdana" Font-Size="0.8em"
ForeColor="#284E98" Text="Log In" ValidationGroup="Login1" />
</td>
</tr>
</table>
</td>
</tr>
</table>
</LayoutTemplate>
<LoginButtonStyle BackColor="White" BorderColor="#CC9966"
BorderStyle="Solid" BorderWidth="1px" Font-Names="Verdana" Font-Size="0.8em"
ForeColor="#990000" />
<TextBoxStyle Font-Size="medium" />
<TitleTextStyle BackColor="#990000" Font-Bold="True" Font-Size="0.9em"
ForeColor="White" />
</asp:Login>
</div>
</div>

<p>
<asp:HyperLink runat="server" ID="RegisterHyperLink"
ViewStateMode="Disabled"
NavigateUrl="~/Account/SignUp.aspx">Register</asp:HyperLink>
if you don't have a local account.
</p>
</div>
</asp:Content>

<asp:Content ID="Content1" runat="server" contentplaceholderid="head1">

<style type="text/css">
.auto-style1 {
width: 373px;
}
.auto-style3 {
width: 327px;
}
.auto-style4 {
width: 418px;
}
</style>
</asp:Content>

<%@ Page Title="Register" Language="VB" MasterPageFile="~/MasterPage.Master"

AutoEventWireup="true" CodeFile="Register.aspx.vb" Inherits="Account_Register" %>

<asp:Content runat="server" ID="BodyContent" ContentPlaceHolderID="MainContent">

39
 APENDIX III

SAMPLE OUTPUT

Figure 5: Approved loan for member.

Figure 6: Date and month to begin deduction of loan and when it end for a member who
collected loan.

40
Figure 7:Where a member request for loan, percentage and amount that will be deducted
monthly.

Figure 8: This is where that shows when a staff joined the cooperative and become member
and amount requested for loan.

41
42