Computer is not an acronym, it is a device that "computes" by executing basic instructions.
The word computer is generated from the English word "compute," and its general meaning of calculation.
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Some people have made up backronyms (words/explanations that were invented afterward to try to assign meaning to a non-acronym). Here are some of them... but none of them have anything to do with the origin of the word computer:
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COMPUTER stands for C -> Commonly
O -> Operated
M -> Machinary
P -> Parts
U -> Used in
T -> Trade
E -> Education &
R -> Research.
International Business Machines.
A computer. ENIAC stands for Electronic Numerical Integrator And Calculator.The ENIAC was the first digital computer in the modern sense of the word, built in 1942-1945 in USA.
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International Business Machines Corporation, abbreviated IBM and nicknamed "Big Blue" (for its official corporate color),
EDSAC stands for Electronic Delay Storage Automatic Calculator, a computer built at Cambridge University in England during the late 1940's.