ABSTRACT
Accounting can be defined as the recording summarizing analyzing and interpretation of an organization.
Accounting system is a set of rules regulations and procedures which are articulated by a appropriate theoretical force into a system. Ti process data into information which are required as input in the decision making system of the organization.
Based on these definitions accounting of public sector involves activities of collecting analyzing recoding summarizing reporting and interpretation of transaction of government units.
The objective of the study is to determine he effectiveness of the existing system of accounting of government units to appraise the system and ascertain their suitability to analyze the problem associated with the system of accounting adopted (if any) by these organization and to identify future improvement.
Both primary and secondary sources of data were used in this research. Research question were formulated and a questionnaires comprising statement drawn form the research question were prepared as well.
Interviews as a primary sources and textbooks as a secondary sources were also used.
Some of the major finding form the analysis of data collected are appointment of unqualified accountants to act as accounts supervisor negative attitude of most accountants towards accountability resulting to inadequate keeping of records and accounts the effect of self accounting system which is now used as an act for embezzlement/ self enrichment by the public sector accountants inadequate training and development of public sector accountants which results to lack of proficiency of public sector accounting system incompetent among accountants in the public sector and the delay is presenting and preparation of annual financial statement in the public sector.
On the basis of these finding the following recommendation are made viz.
- Adequate internal control system has to be institute by the management for the prevention and detection of fraud and irregularities is the public sector
- Training of the account personnel should be adopted in the public sector service.
- Financial statement must be prepared and present to members annually to have the related information on their loopholes and area to improve on.
- The above recommendation of fully implemented will enhance government accounting system and records and also stimulated improved financial reporting system in the public sector
TABLE OF CONTENT
Cover page
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE
1.0 Introduction
1.1 Background of the study
1.2 Statement of problem
1.3 Purpose of the study
1.4 Significance of study
1.5 Statement of hypothesis
1.6 Scope and limitation of study
1.7 Summary of methodology
1.8 Brief history/background of the study
1.9 Definition of term
Reference
CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
2.1 Who is an accountant
2.2 Accounting defined
2.3 Book-keeping and accounting differentiated
2.4 Government accounting is the public sector
2.5 Basis of the accounting and legal basis
2.6 Objective of accounting in the public sector
2.7 The nature of Nigerian public sector accounting
2.8 The scope of public sector accounting
2.9 Government and commercial accounting compared
2.10 Some identified problem of the Nigerian public sector accounting.
2.11 Reference
CHAPTER THREE
RESEARCH METHODOLOGY
3.0 Introduction
3.1 Method and sources of data
3.2 Research population
3.3 Research instrument
3.4 Sampling method
3.5 Data analysis technique
CHAPTER FOUR
Data presentation and analysis
4.0 Introduction
4.1 Data analysis
4.2 Data presentation
4.3 Test of hypothesis
4.4 Major finding
CHAPETR FIVE
Summary recommendation and conclusion
5.0 Summary of finding
5.1 Recommendation
5.2 Conclusion
Bibliography
Appendix
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CITE THIS WORK
(2014, 11). Appraisal Of The Accounting System In Nigerian Public Sector( A Case Study Of Selected Government Establishment In Enugu).. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/4199/appraisal-of-the-accounting-system-in-nigerian-public-sector-a-case-study-of-selected-government-establishment-in-enugu-5306
"Appraisal Of The Accounting System In Nigerian Public Sector( A Case Study Of Selected Government Establishment In Enugu)." ProjectStoc.com. 11 2014. 2014. 11 2014 <https://projectstoc.com/read/4199/appraisal-of-the-accounting-system-in-nigerian-public-sector-a-case-study-of-selected-government-establishment-in-enugu-5306>.
"Appraisal Of The Accounting System In Nigerian Public Sector( A Case Study Of Selected Government Establishment In Enugu).." ProjectStoc.com. ProjectStoc.com, 11 2014. Web. 11 2014. <https://projectstoc.com/read/4199/appraisal-of-the-accounting-system-in-nigerian-public-sector-a-case-study-of-selected-government-establishment-in-enugu-5306>.
"Appraisal Of The Accounting System In Nigerian Public Sector( A Case Study Of Selected Government Establishment In Enugu).." ProjectStoc.com. 11, 2014. Accessed 11, 2014. https://projectstoc.com/read/4199/appraisal-of-the-accounting-system-in-nigerian-public-sector-a-case-study-of-selected-government-establishment-in-enugu-5306.
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