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.

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 components:

information

systems

are

composed

of

six

main

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

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.

HISTORICAL BACKGROUND

CJ Diesel Refilling Gasoline Station was established last June 2006 and 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

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 data using 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.

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 the owner.

STATEMENT OF THE PROBLEM

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 and organizes 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

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

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 lost records. 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 to easy 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

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 required information. 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.

Iteration objectivesor chang requests e

Requirem ents Analysis D n esig Im plem entation S ystemT est T Release est

S TEMD 1.2 Theoretical Frameworks MOD YS Figure OPMENTCY E: ITERA EVEL CL TIVE EL
DEFINITION OF TERMS Accounting Information System. - A computer based method of documentation in line with accounting theories. The information system is employed 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

a balance

sheet,

and

often

also usually

includes

a cash on

flow a

statement. Financial statements are

compiled

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 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. Iterative design - is a design methodology based on a cyclic process of prototyping, 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.

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.

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

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

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

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 emphasis on 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.

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

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

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 nonbook 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 a significant 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:

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.

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 the research, 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

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 the International 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

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.

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

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 formulated hypotheses 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 descriptive method 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.

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.

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

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

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

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