CHAPTER ONE

1.1 INTRODUCTION
The Student Union Government (SUG) is a body that represents the interests of
students in tertiary institutions. One of the key responsibilities of the SUG is to
manage funds allocated to them by the school administration. A proper accounting
system is therefore necessary to ensure transparency and accountability in the use
of these funds. An account system is a crucial tool for managing finances in any
organization. For a student union government, it is essential to have an account
system that can help manage the finances of the organization. This write-up outlines
the design and implementation of an account system for a student union
government.

1.2 STATEMENT OF THE PROBLEM

The student union have been long accustomed to the use of manual methods for
processing and presenting account information and it is common for errors to occur
and making the accountants to repeat the process again.
In addition, it is extremely time consuming to manually record and compute account
information, the consequence of this is inefficiency as valuable time that could have
been used for other problems is expended on preparing account information report.
It is in view of this situation that this research study is carried out to develop an
account system for student union government.
1.3 JUSTIFICATION OF THE STUDY
The design and implementation of an effective account system for a student union
government is essential for the organization's success. A proper account system will
provide the organization with the tools needed to manage their finances, track
income and expenses, and create budgets. This will help the organization to make
informed financial decisions and to achieve their goals and objectives. Additionally, a
proper account system will increase transparency and accountability, which can help
to build trust and confidence among the organization's members. The study is
justified because it will provide a framework for designing and implementing an
account system that is tailored to the specific needs of a student union government.
This will help to ensure that the organization is able to manage its finances
effectively and efficiently, and that it can achieve its goals and objectives.
1.4 AIM AND OBJECTIVES
 The aim of this project is to design and implement an effective account system for
student union government.
The objectives of this project are to:
1. Secure User Management: Using PHP with HTML, CSS, and JavaScript to create
a secure login and authentication system.
2. Access Control: Implement role-based access control using PHP and JavaScript
to determine user privileges and permissions.
3. User Profile Management: Utilize PHP, HTML, CSS, and JavaScript to allow users
to manage and update their profiles.
4. Financial Management: Use PHP, JavaScript and SQL for database to track and
manage financial transactions securely.
5. Reporting and Analytics: Employ PHP, HTML, CSS, and JavaScript to generate
reports and analytics for membership statistics and financial activities.
1.5 SCOPE OF THE STUDY
The scope of the study will cover both functional and technical aspects of
designing and implementing an account system for the student union government of
The Polytechnic Ibadan. This includes user interface design, data entry, report
generation, as well as database design and programming. The study will focus on the
specific needs of a student union government, such as tracking membership dues,
managing event expenses, and creating budgets for various activities.
1.6 METHODOLOGY
The methodology for this study will involve a combination of qualitative and
quantitative research methods. The study will begin with a detailed review of literature
on accounting systems, financial management, and related topics. This will be followed
by a survey of student union government officials to gather information on their specific
needs and requirements for an accounting system. The survey will be designed to gather
data on their current accounting practices, challenges, and areas of improvement. The
data collected from the survey will be analyzed using statistical methods to identify
common themes and trends. In addition to the survey, the study will also involve
interviews with key stakeholders in the student union government, such as the
treasurer, financial secretary, and other officials. These interviews will be conducted to
gather more detailed information on their specific needs and requirements for an
accounting system. The data collected from the interviews will be analyzed using
qualitative research methods to identify common themes and patterns. Finally, the
study will involve the design and implementation of a prototype accounting system for
the student union government. The system will be designed based on the findings from
the literature review, survey, and interviews. The prototype system will be tested and
evaluated for its effectiveness in meeting the specific needs of the student union
government. The results of the evaluation will be used to refine the system and make
recommendations for further improvements.
1.7 DEFINITION OF TERMS
Here are some definitions of terms related to accounting and financial management that
are relevant to the study:
1. Accounting system: A system used to record, classify, and summarize financial
transactions for a business or organization.
2. Financial management: The process of planning, organizing, directing, and controlling
financial resources to achieve the objectives of an organization.
3. Qualitative research: A research method that seeks to understand human behavior,
attitudes, and experiences through observation and analysis of non-numerical data.
4. Quantitative research: A research method that seeks to measure and analyze
numerical data through statistical methods.
5. Literature review: A critical analysis of existing research and literature on a particular
topic or subject.
6. Stakeholder: A person or group who has an interest in or is affected by the activities
of an organization.
7. Prototype: A preliminary version of a product or system that is used for testing and
evaluation before final implementation.
8. Budget: A financial plan that outlines expected income and expenses for a specific
period of time.
9. Expense: The cost of goods or services used or consumed by an organization.
10. Dues: A fee paid by members of an organization to support its activities and
operations.
 CHAPTER TWO
LITERATURE REVIEW

2.1 BACKGROUND THEORY OF THE STUDY

The study is grounded in the theory of information systems, which is a
multidisciplinary field that focuses on the use of technology and information to
support organizational goals and objectives. Information systems encompass a
variety of technologies, including hardware, software, networks, databases, and
other tools that enable organizations to collect, store, process, and disseminate data
and information. Information systems are used in a wide range of contexts, including
business, government, healthcare, education, and other domains. The study draws
on the concept of student union government, which is a student-led organization
that represents the interests of students and provides opportunities for student
involvement and engagement. Student union governments are typically responsible
for organizing events and activities, representing student interests to the
administration, and managing budgets and finances. Effective management of
finances is critical to the success of student union governments, as it enables them
to achieve their goals and objectives and provide valuable services to students. The
study also draws on the concept of account systems, which refers to the software
and hardware tools that enable organizations to manage and secure user accounts,
passwords, and permissions. Account systems are used to control access to sensitive
information and resources and to ensure that users are authorized to perform
specific tasks. Account systems typically include features such as user
authentication, password management, role-based access control, and auditing and
logging. The study is informed by the principles of project management, which
involves the planning, execution, and control of projects to achieve specific goals
and objectives. Project management is a critical component of information systems
development, as it enables organizations to manage resources, timelines, and
budgets effectively. Effective project management requires a structured approach,
including the development of a project plan, the identification of project risks and
issues, and the establishment of project milestones and deliverables. The study is
guided by the principles of software engineering, which involves the development of
software systems using structured and disciplined approaches. Software engineering
 encompasses a range of activities, including requirements analysis, design, coding,
testing, and maintenance. Effective software engineering requires the use of
appropriate development methodologies, tools, and techniques, as well as a focus
on quality, usability, and maintainability. The study also draws on the concept of
database management, which involves the design, implementation, and
maintenance of databases to store and retrieve data. Databases are essential
components of information systems, as they enable organizations to store and
manage large amounts of data efficiently.

2.2 RELATED WORKS

-John Ugbor (2019) “AN ACCOUNT SYSTEM FOR STUDENT UNION GOVERNMENT
FOR AKWA IBOM STATE UNIVERSITY” which focuses on the development of a
secure account system for a student union government. The study uses a variety of
security measures, including encryption, hashing, and role-based access control, to
ensure the confidentiality, integrity, and availability of user accounts and data.
- Adeleke Joshua (2017) "Design and Implementation of an Electronic Voting and
Account System for Student Governments"
This research work presents a comprehensive design and implementation of an
electronic voting and account system specifically tailored for student governments.
The authors emphasize the importance of transparency and accountability in the
financial affairs of student unions. The system incorporates features such as secure
authentication, fund tracking, budget management tools, and real-time reporting to
ensure efficient financial management and enhance student participation in
decision-making processes.
- Jane Smith (2021) "Building an Integrated Financial Management System for
Student Government Organizations"
. This study highlights the need for an integrated financial management system that
addresses the complex financial requirements of student government organizations.
By leveraging accounting principles and modern technology, the authors propose a
system capable of handling tasks such as budget allocation, expense tracking,
income management, and reporting. The implementation of this system aims to
streamline financial processes, enhance transparency, and facilitate effective
decision-making within student union governments.
- Michael Thompson (2011) "Best Practices in Designing and Implementing Account
Systems for Higher Education Student Governments". This research work provides
an overview of best practices identified in the design and implementation of account
systems for student governments in higher education institutions. The author
 analyze successful case studies and draw key lessons on system architecture, user
interface design, data security, and reporting functionalities. The findings aim to
assist institutions in developing effective and tailored account systems that meet the
specific needs of their student union governments.
- Samantha Rodriguez (2021) “ENHANCING FINANCIAL ACCOUNTABILITY IN STUDENT
GOVERNMENTS: A CASE STUDY OF FLORIDA UNIVERSITY” This case study examines
how Florida University improved financial accountability in its student government
by implementing an automated account system. It discusses challenges, lessons
learned, and the benefits of transparency, reduced errors, and improved decision-
making.

2.3 CURRENT METHOD IN USE

The current method in use to collect the SUG fee from students and the accounting
record keeping is manual. There is no online payment and accounting portal/system
for SUG.

2.4 APPROACH TO BE USED IN THIS STUDY

The approach adopted is the case study approach to gain insights into the
experiences of the the SUG of the Polytechnic Ibadan in improving financial
accountability which is implemented in designing an online based system.
 CHAPTER THREE
3.1 BACKGROUND INFORMATION ON THE CASE STUDY
The Students' Union Government (SUG) at The Polytechnic, Ibadan represents the
interests of students, advocates for their rights and welfare, and serves as a
communication channel between students and the school administration. The SUG
is composed of elected student representatives who organize meetings, address
issues affecting students, and negotiate improvements with the school
management. They also organize social and cultural events to promote student
involvement and talent development. Overall, the SUG plays a vital role in students'
lives at Poly Ibadan by ensuring their rights, wellbeing, and overall development are
prioritized.
3.2 OPERATION OF EXISTING SYSTEM
The students go to the SUG building to pay for the SUG fee and for evidence of
payment they get a receipt which is signed by both the financial secretary and the
SUG president.
To calculate the amount realized, the Financial Secretary counts the number of
tickets sold then multiplies it by the SUG fee amount.
3.3 PROBLEMS ASSOCIATED FROM THE EXISTING SYSTEM
Some common problems associated with the existing system include, lack of
scalability, limited functionality, poor user experience, and lack of proper
technology. These problems can lead to inefficiencies, errors, and data breaches,
which can negatively impact the organization's operations and reputation.

3.4 SOLUTIONS PROFFERED BY THE NEW SYSTEM

Some solutions that the new system can provide include:
1. Up-to-date Technology: The new system can be designed with the latest
technology to ensure that it is reliable, secure, and scalable, which makes it
possible for users(both students and administrators) to access from home.
2. Enhanced Functionality: The new system can provide more features and
functionality, such as user profiles, payment processing, and account record
management, to improve the user experience and streamline operations.
3. Improved User Experience: The new system can be designed with a user-centric
approach to provide a seamless and intuitive user experience, such as through a
self-service portal for users to manage their accounts.
4. Robust Security: The new system can be designed with strong security measures,
such as encryption, two-factor authentication, and regular security audits, to
protect against data breaches and unauthorized access.
5. Scalability: The new system can be designed to accommodate future growth and
expansion, such as by using cloud-based technology that can scale up or down as
needed.
Overall, the new system can provide a more modern, efficient, and user-friendly
platform for SUG to manage its accounts and payments, while also improving
security and scalability.