CHAPTER ONE
1.1 BACKGROUND OF THE STUDY
Over the years, many methods of records keeping have been applied in running organization but one thing that has remained relatively constant in modern management has been the management needs for information.
Management requires information/records about products, personnel, finance, customers and when called for, they need them promptly to speed the work of the busy executors (Elendu 1983)
Modern society depend much upon records. Business organizations, government ministries, Educational Institution and social institutions depends upon information for the existence. In the modern business offices in Nigeria, contracts, letters, memoranda, invoice, cheques, vouchers, price lists, catalogues, cost analysis statements, personnel reports constitutes records that have to be preserved for future references.
Also, Educational institutes keeps records of their students names, address and even results of examinations taken either passed or failed, letters, transcript, reports, particulars of students.