Improvement Of Accounting System In Government Own Company.

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ABSTRACT
The purpose of the is to see how the accounting system of government owned companies meets the statutory requirement that such books of accounts must be kept as will give a true and fair view of state of affairs of a business, and to explain its transaction.
Secondly, it is to see how far the system aids improving the efficiency of the management of the company.
The various books of account were examined and the manner of recording transaction right from their points of origination was studied.
1. Direct observation of accounting staff at work.
2. Indirect interview with various cadres’ officials in accounting department.
Findings generally showed that the system was adequate for a company of its size for the purpose of maintaining proper books for managerial information and control is very under developed in the company.
The effect of this cannot be accurately quantified.  Nevertheless, it cannot fail to be significant.
It is recommended that there should be an urgent investigations into the causes of the increase in the costs of sales and services.  Effort should made to control the increase matched by appropriate increase in the revenue from sales and services.
The effective practice of this will involve instatement of Budgetary control system which will enable actual performance to be compared with the budgets periodically and deviations from the budgets analyzed as to causes and effects.
 
TABLE OF CONTENTS

Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of contents

CHAPTER ONE
1.0 Introduction
1.1 Background of the study
1.2 Statement of the problem
1.3 Purpose of the study
1.4 Significance of the study
1.5 Scope and limitation of the study

CHAPTER TWO
2.0 Review of related literature
2.1 Background of accounting in government owned companies
2.2 Meaning of accounting government owned companies
2.3 Subsidiary books & Nominal accounts 
2.4 Sales
2.5 Final account
2.6 Research design
2.7 Source of data
2.8 Method of data collection

CHAPTER THREE
3.1 Summary of findings
3.2 Conclusion
Bibliography

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