III. Directions: Put a check () on the space that corresponds to your perception with regards to the level of effectiveness on the application of accounting system to poultry industry in Urdaneta City.

________ owner/manager ________ Accounting Officer/Employee

Please be guided by the following scale:

4 - “Very Effective” 3 - “Effective” 2 - “Less Effective”

1 - “Not Effective”Process of Journalizing 4 3 2 1

1 All transaction related cash receipts and disbursement is voucher before entering the system.(order entry, sales, payments and purchases).

2 The used of chart of accounts or account codes of the system is designed to poultry industry.

3 The use of journal entry is without difficulty in the system.

4 The screen layout of the system built-in with column for explanations note, debit and credit entry

5 The system uses the classification of assets, liabilities, equity, revenue and expense account.

6 Processes in determining normal balances for debit and credits accounts are programmed.

7 Bar Codes, company code, checks numbers, references number and others codes are available for an input/output entry of the system.Process of Posting 4 3 2 1

1 Sale and purchases are posted to sales and purchase journal respectively.

2 Cash receipts and disbursements are accurately posted to their respective general ledger.

3 The system provides for update, review and retrieval of data after posting transaction.

4 Automatic posting of transactions when journal entries are executed (ledger, sales, payments, special journals and ect..)

5 Adjusting entries of accounts are posted automatically.

6 Generate worksheet and trial balance after adjusting entries and posting of accounts.

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

Process of Reporting4 3 2 1

1 The system provides reports in compliance with the management standards, government’s and external users requirements

2 Assurance of completeness, reliability and the accuracy of reports generated.

3 Reports generated facilitate good decision-making process of management.

4 Systems provides module for conversion or export format of reports into excel, word-process, spreadsheet, and PDF files.

5 The system facilitates immediate generation of statement of financial position, comprehensive income and cash flow.

6 Provide timely shipment/transport of orders of customers, suppliers and retailers

7 Printing and pre-view of accounting reports are made available in monthly, quarterly and annually.

Internal Control and security4 3 2 1

1 Provides physical and internal security of accounting software.

2 Hiring of qualified personnel and proper training in the operation of computers and accounting system.

3 User password and access code are authorized by system administrators.

4 Data, files and databases are protected or encrypted against loss or system invaders.

5 Database for Log in and log out of user are stored for audit trail purposes.

6 The system provides the automatic back-up systems and procedures of database in case of power failure/data loss.

7 Provision of update instructions of software, patches and improvements of accounting system are available

The researchers

Statement of the Problem

The study aims to determine the level of effectiveness of

the application of accounting systems of poultry industry of

Urdaneta City.

Specifically sough to answer the following questions:

1. What is the business profile of business industry?

a) type business;

b) years in industry;

c) starting capital; and

d) ending capital?

2. What is the level of effectiveness in the application of

accounting systems of poultry industry along with the

following process;

a) journalizing;

b) posting;

c) reporting; and

d) Internal control and security?

3. Is there a significant difference between the type of

business and extent of effectiveness of application of

accounting system?

4. What are the suggested measures in order to improve the

level of effectiveness of application of accounting system

in the poultry industry?