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)

5 Chapters
|
66 Pages
|
9,190 Words

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.

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Title page I
Approval page ii
Dedication iii
Acknowledgement iv
Table of content v
Proposal vi

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

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