AN APPRAISAL OF ACCOUNTING SYSTEM IN THE PUBLIC SECTOR CASE STUDY OF BOARD OF INTERNAL REVENUE

ABSTRACT

This write up is the result of a studying of the accounting process in the public sector. The work is principally aimed at providing an insight into the accounting system of Board of Internal revenue Enugu State, its inefficience, problems and ways these problems could be effectively be managed. This work is divided into five chapters namely; The first chapter which is the introduction of the topic, the researcher defined public sector accounting, the purpose and objective as well as the significance of the study. In chapter two, the researcher focuses on the review of related literature as it is related to the research topic and such review include historical development of government accounting, Basis of accounting and sources of cash and recording media. In chapter three, the researcher indicated the research method used in detail; also it was in chapter four that the data used were collected, presented, analyzed and show the responses to the area being investigated which were documented along with their percentage relating to the question asked. In the last chapter, the researcher discussed the result obtained from data analysis in chapter four and also a useful and constructive suggestion was put down as that any interested party may be wee guided.

TABLE OF CONTENTS

Cover page:......................................................................

Title page:..

Certification:

Dedication:..

Acknowledgement:

Abstract:.

Table of contents:

CHAPTER ONE: INTRODUCTION

1.1 Background of the study:.

1.2 Statement of the Problem:

1.3 Objective of the study:..

1.4 Significance of the study:

1.5 Research question:

1.6 Scope and Limitation of the study:.

1.7 Definition of terms:..

CHAPTER TWO: REVIEW OF LITERATURE

2.1 Introduction:.

2.2 Historical Development of Government Accounting:

2.3 Financial Information:

2.4 Sources of cash and Recording Media:.

2.5 Nature and purpose of Government Accounting:..

2.6 Fund Accounting classification:

2.7 Basis of Accounting:.

2.8 Depreciation:

CHAPTER THREE: RESEARCH METHODOLOGY AND DESIGN

3.1 Research design ..

3.2 Sources of data .

3.3 Population of the study ..

3.4 Determination of sample size and techniques.

3.5 Method of data collection ..

3.6 Procedure of data analysis

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS

4.1 Section A Personal Data..

4.2 Section B Cash

4.3 Section C Cheque...

4.4 Section D Stocks/Supplies .

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION

AND RECOMMENDATIONS

5.1 Summary of findings ..

5.2 Conclusion .

5.3 Recommendation

References

Bibliography

Appendix