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AN ASSESSMENT OF THE ACCOUNTING

SYSTEM IN PRIVATE AND PUBLIC SECTOR

ESTABLISHMENT

(A CASE STUDY OF NIGERIAN BREWERIES PLC 9th MILE CORNER ENUGU AND FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT ENUGU).

TABLE OF CONTENTS

 

CHAPTER ONE: INTRODUCTION                                            1

1.1     Introduction                                                                                      1

1.2     Purpose / objective of study                                                    3

1.3     Statement of problems                                                            3

1.4     Research Questions                                                                 4

1.5     Research Hypothesis                                                               5

1.6     Significance of the study                                                                   5

1.7     Scope of the study                                                                            6

1.8     Limitations of the study                                                          6

1.9     Definition of terms                                                                            7

 

CHAPTER TWO: REVIEW OF RELATED LITERATURE      9

2.1     Definition of Accounting                                                                   9

2.2     Brief History of Accounting in Nigeria                                    15

2.3     Nature and purpose of Accounting                                         20

2.4     Accounting Operational Guidelines                                         22

2.5     Attributes of Accounting Information                                               29

2.6     Financial statements and users of Accounting Information     30

 

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY 36

3.1     Area of study                                                                          36

3.2     Population and sample                                                            36

3.3     Sources of Data                                                                       36

3.4     Techniques of data collection                                                  37

3.5     Data Treatment                                                                       37

 

 

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA 39

4.1     Presentation and Analysis of the questionnaire and Interview          39

4.2     Test of Hypothesis                                                                            49

 

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATION  - S -  -  -                                                   52

5.1     Findings                                                                                  52

5.2     Conclusions                                                                                      53

5.3     Recommendations                                                                             53

          Bibliography                                                                           55

          Appendix / Questionnaire                                                       56 

 

PROPOSAL

 

          Accounting is the process of recording transactions and events for the purpose of proving Information for the good conduct of the activities of such organization.

The purpose of this study is to examine the Accounting systems in private and public sector establishment and to know what accounting is all about, History of accounting Nature and purpose of Accounting, The operational guideline and attributes of Accounting etc  Two organizations will be choosen for the purpose, that is private and public establishment.

          Data will be collected from both primary and secondary sources, questionnaires and oral Interview from the employees or management of the organization.

          After analyzing the data, the following findings will be made

  • The principles of Accounting, procedures and practices in both private and public establishment.
  • Different financial statements prepared at the end of an accounting period.
  • Different users of accounting Information.
  • Different financial statements are prepared at the end of the Accounting period.

The constraints to be encountered as a researcher are as follows –

Uncooperative attitude of the Employees – it will not be easy for me to get as much Information as I want because the staff or employees of these establishments will be afraid of loosing their Job if they disclose Information without permission.

Inadequate finance – The researcher will not have enough finance to make the study more extensive by Including more establishments and traveling outside the town to get Information’s.

Limited time – The researcher will be faced with the problem of limited because, our time to devoted to other academic work and as a result of that the researcher have no much time to carry out the study.

CHAPTER ONE

  1. INTRODUCTION

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