ABSTRACT
This research examines “The role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. The researcher adopted descriptive survey design. The population of the study is the combination of internal audit department staff and accounting department staff making it a total of 41. The research used both primary and secondary source of data. In view of this, three research questions were formulated to generate expected answers. Literal works were reviewed for proper understanding and guidance. Questionnaires, personal interview and observation were used for collect of primary data. Secondary source of data were collect from text books, periodical, articles and journals. Tables and simple percentage were used for data analysis. Based on the findings, the researcher found out that few of the staff were not following due accounting principles thereby causing inadequate and improper pursuit of the accounting records Omission of certain book-keeping records, improper audit. The staff and management of central bank of Nigeria has now adopted accounting standard, and the balance of power on NASC, financial analyst government agencies and others. Finally the researcher proffered among other use of accounting principle and standard in the company.
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION
References 10
CHAPTER TWO
2.2 Historical development of CBN
(A public company) 14
2.2.1 Ownership and control of CBN 17
2.2.2 Organization 19
2.3 Nature of accounting principles 23
2.4 Types of accounting principles 24
2.4.1 Factors affecting accounting principles 29
2.5 Budgeting and budgetary control 30
2.6 Standard costing of a tool of control 32
2.7 Role of accounting in public expenditure 37
2.8 Summary 38
References 39
CHAPTER THREE
3.1 Research methodology 40
3.2 Research design 40
3.3 Determination of sample size 40
3.4 Area of study 41
3.5 Population of study 41
3.6 Sample of study 41
3.7 Method of investigation 42
3.8 Method of data analysis 42
3.8.1sources of primary data 42
3.8.2 Source of secondary data 43
CHAPTER FOUR
4.1 Introductions
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