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An Appraisal Of Accounting System In The Public Sector (A Case Study Of Board Of Internal Revenue Enugu State)

AN APPRAISAL OF ACCOUNTING SYSTEM IN THE PUBLIC SECTOR (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE)

Public Sector

TABLE OF CONTENTS

Cover page:…………………………………………………………….
Title page:…………………………………………………………..
Certification:………………………………………………………
Dedication:………………………………………………………..
Acknowledgement:………………………………………………
Abstract:………………………………………………………….
Table of contents:………………………………………………

CHAPTER ONE:   INTRODUCTION

    1. Background of the study:…………………………….
    2. Statement of the Problem:……………………………
    3. Objective of the study:………………………………..
    4. Significance of the study:……………………………
    5. Research question:……………………………………
    6. Scope and Limitation of the study:……………….
    7. Definition of terms:…………………………………..

CHAPTER TWO: REVIEW OF LITERATURE

    1. Introduction:………………………………………….
    2. Historical Development of Government Accounting:
    3. Financial Information:……………………………………
    4. Sources of cash and Recording Media:………….
    5. Nature and purpose of Government Accounting:..
    6. Fund Accounting classification:…………………
    7. Basis of Accounting:………………………………….
    8. Depreciation:……………………………………………

CHAPTER THREE: RESEARCH METHODOLOGY AND DESIGN

    1. Research design ………………………………………..
    2. Sources of data ………………………………………….
    3. Population of the study ………………………………..
    4. Determination of sample size and techniques…….
    5. Method of data collection ……………………………..
    6. Procedure of data analysis ……………………………

CHAPTER FOUR:  DATA PRESENTATION AND ANALYSIS

    1. Section A (Personal Data)……………………………..
    2. Section B (Cash)…………………………………………
    3. Section C (Cheque)………………………………………
    4. Section D (Stocks/Supplies) ………………………….

 

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION
                           AND RECOMMENDATIONS

    1. Summary of findings …………………………………………..
    2. Conclusion ……………………………………………………….
    3. Recommendation ………………………………………………

References
Bibliography
Appendix

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 colected 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

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