Record keeping is very vital in businesses, private and public organizations, this enable internal reporting mostly produced manually and only periodically, as a by-product of the accounting system and with some additional statistics, and gave limited and delayed information on management performance. Data is organized manually according to the requirements and necessity of most organizations. As computational technology developed, information began to be distinguished from data and systems were developed to produce and organize abstractions, summaries, relationships and generalizations based on the data.

Early business computers were used for simple operations such as tracking sales or payroll data, with little detail or structure. Over time, these computer applications became more complex, hardware storage capacities grew, and technologies improved for connecting previously isolated applications. As more and more data was stored and linked, managers sought greater detail as well as greater abstraction with the aim of creating entire management reports from the raw stored data. The term "MIS" arose to describe such applications providing managers with information about sales, inventories, and other data that would help in managing the enterprise. Today, the term is used broadly in a number of contexts and includes (but is not limited to): decision support systemsresource and people management applications, enterprise resource planning (ERP), enterprise performance management (EPM), supply chain management (SCM), customer relationship management (CRM),project management and database retrieval applications.

The successful MIS supports an organization’s long range plans, providing reports based upon performance analysis in areas critical to those plans, with feedback loops that allow for titivation (decoration) of every aspect of the enterprise, including recruitment and training regimens. MIS not only indicate how things are going, but why and where performance is failing to meet the plan. These reports include near-real-time performance of cost centers and projects with detail sufficient for individual accountability.

In the light of the above, computerization of Revenue keeping systems would go a long way of ensuring efficient and accurate record keeping and report generations as required by most organizations.


With the advances in electronic data processing in the world generally, business organization must brace up to providing quality and secure data process mechanism. Deficiencies or lapses in Revenue keeping systems provide the easies means to accountability, hence the need to work out an effective data processing program solution for use on personal computer systems to to keep records of revenue in the State,

Thus the research was able to identify problems with the existing system in place at the Niger State Board of internal Revenue, Minna as follows: -

i.        There is always a problem of unauthorized personnel’s collecting revenue from business organizations.

ii.       There is delay retrieving revenue slip from the business organizations.

ii.       There used to be some insecurity in the mode of the revenue slips collection.

iii.      It’s take valuable times to get the records file of business organizations, which without, their revenue will not be record for that month.

iv.      There is the problem of storage space in Revenue office, more and more records are brought to the office every day.

v.       Sometimes revenue is collected twice from the business men.

          All these problems are what make the researcher to embark on this research project, to design a program of computer that will be solutions to the problems in Niger State Board of Internal Revenue, Minna.


The aim of the research project is to provide an overview of Revenue recording system as practice by Niger State Board of internal Revenue, Minna. And among other things include:-

i.        To design a computer based program for keeping revenue related records of the State

ii.       To provide necessary recommendations for the implementation of an automated system of Revenue processing, thus ensuring a fast and efficient reporting tools on revenue related issues for prompt and managerial planning. iii.       To provide high storage capacity

iv.      To provide adequate security for data

v.       To facilitates easy retrieval of stored data