THE EFFECT OF CAPITAL MARKET IN A LIBERALIZED ECONOMY:
(A CASE STUDY OF NIGERIAN)
This project is designed to study accounting system and produce in public sector with reference to Ado Ekiti local government. The introduction aspect of the project discussed about the historical background of accounting in Ado local government, such as data of creation and administration of the local government, land space covered and other thing. Also, objectives and analysis of the study was well explained the limitation and delimitation of the study was also discussed. Areas I covered and areas unable to cover were also mentioned in the study.
Chapter two of the project considers the literature review under the literature review, I discussed fully about accounting as a profession, the definition of accounting, the system and procedure of accounting in Ado local government.
Thereafter, the prospects and problems facing the accountant in the public sector with reference to Ado local government were also discussed. The principles of accounting were also included with forms of accounting roles of accounting, characteristics and peculiarity in Ado local government.
Chapter three centers on research methods and limitation. My source of data like treasury department, rates section and internal audit section were mentioned in the write up.
I employed interview, questionnaire and personal observation in collection of data from the treasury department of Ado Ekiti local government.
Chapter four contains research finishing, organization of the department, cash office was visited and matter related to cash management were exhaustively discussed ledger unit was also visited and ledgers were examined with a view to see how transaction were recorded and the difference observed between it and companies were briefly explained.
Also, expenditure unit and budget, report and statistics were visited. Activities were examined and finishing in each unit, unlike. Payroll unit, loan and advances were discuss in the project.
Chapter five, centers on conclusion and recommendation is the last write up to the whole study, suggestions and recommendation towards solving once and for all problems and improving the account system and procedure in Ado Ekiti local government were comprehensively discussed.
TABLE OF CONTENTS
Table of Contents
- Introduction 1
1.1 Background of the Study
- Objective of the Study 5
- Limitation of the Study 6
- Delimitation of the Study 7
- Literature Review
2.1 Definition of Accounting
2.2 Accounting as A System and Procedure
2.2.1 Elements of the System and Procedure to
- Forms of Accounting 13
- Principles of Accounting 16
2.4.1 Accounting Concept
2.4.2 Accounting Convention
2.5 The Roles of Accounting
2.5.3 Decision Making
2.6. Characteristics of Good Accounting Information
- Peculiarity of Accounting System in Public Sector.
3.0 Research Methods
3.1 Methods of Data Collection
3.2 Procedure for the Collection of Data
- Processing of Data 26
- Questionnaire Format 27
- Questionnaire on Accounting System And Procedure in
Public Sectors “A Case Study Of Ado Local Government” 27
4.0 Research Finding 30
- Organization Structure
4.2 Accounting Services
4.3 Cash Office
4.4 Control Measures Institutionalized in the Cash
4.5 Ledger Unit
4.6 Expenditure Unit
4.7 Capital Project Unit
- Payroll Unit 39
4.9 Loan and Advance Unit
4.10 Bursary Unit
4.11 Budget Reports and Statistics
5.0 Recommendation and Conclusion
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