ACCOUNTING AND AUDIT PROCEDURE IN THE GOVERNMENT PARASTATALS.(A CASE STUDY OF UNIVERSITY OF ILORIN TEACHING HOSPITAL).

ACCOUNTING AND AUDIT PROCEDURE IN THE GOVERNMENT PARASTATALS.(A CASE STUDY OF UNIVERSITY OF ILORIN TEACHING HOSPITAL).


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ACCOUNTING AND AUDIT PROCEDURE IN THE GOVERNMENT PARASTATALS.(A CASE STUDY OF UNIVERSITY OF ILORIN TEACHING HOSPITAL).

PROJECT TOPICS AND MATERIALS ON ACCOUNTING AND AUDIT PROCEDURE IN THE GOVERNMENT PARASTATALS.(A CASE STUDY OF UNIVERSITY OF ILORIN TEACHING HOSPITAL).


TABLE OF CONTENT

 

TITLE PAGE                                                                             PAGES

 

CERTIFICATION                                                                                I

 

DEDICATION                                                                                      II

 

ACKNOWLEDGEMENT                                                                  III

 

LIST OF TABLE                                                                                IV

 

CHAPTER ONE: INTRODUCTION

 

BACKGROUND OF THE STUDY                                     1

OBJECTIVE OF THE STUDY                                                  2

SIGNIFICANCE OF THE STUDY                                           3

SCOPE OF THE STUDY                                                           3

LIMITATION OF THE STUDY                                                4

RESEARCH METHODOLOGY                                                4

PLAN OF THE STUDY                                                              5

CHAPTER TWO

 

MEANING OF PARASTATALS                                     7

ESTABLISHMENT OF UNIVERSITY AND THEIR TEACHING HOSPITALS                                                                 7

AUDITING IN RELATION TO ACCOUNTS                         9

ANNUAL STOCK TAKING                                                   10

APPRAISAL OF THE PERFORMANCE OF THE RETURNS                                                                                 11

USERS OF AUDIT INFORMATION                                     12

CHAPTER THREE

 

INTERVIEW                                                                              15

QUESTIONNAIRE                                                                   16

OBSERVATION                                                                       16

CHAPTER FOUR

 

FINDINGS                                                                                 18

HISTORICAL BACKGROUND OF UNIVERSITY OF ILORIN TEACHING HOSPITAL                                          18

ORGANIZATION STRUCTURE                                            20

ACCOUNT PAYABLES                                                          21

SOURCES OF FUND: CAPITAL STRUCTURE                  23

AUDITING PROCEDURE AT UNIVERSITY OD ILORIN    TEACHING HOSPITAL                                                              23

AUDIT QUERRY                                                                      26

INTERNAL CONTROL                                                            27

PROCEDURE                                                                            28

CHAPTER FIVE

 

PROBLEMS                                                                               31

SUMMARY                                                                               32

CONCLUSION                                                                          33

RECOMMENDATIONS                                                          33

REFERENCE                                                                                      35

 

BIBLIOGRAPHY                                                                                36

 

CHAPTER ONE

 

BACKGROUND OF THE STUDY

          Auditing may be defined as a systematic examination testing and confirmation of accounting record and routines to verify their accuracy and compliance with established concept, principle standard and legal requirement.

 

          However, the Macdonald and Howard LR principle of auditing as a careful examination of the books of account and vouchers of a business, a will enable the auditor to satisfy himself that the balance sheet is property drawn up. So as to give a true and fair view of the state of affairs of the business and whether the profit and loss for the financial period according to the best of his information and explanation given to him and shown by the books of account and if not in what respect he is not satisfied.

 

OBJECTIVE OF THE STUDY

          The objective of the study of auditing procedure in government parastatals are as follows.

 

To get adequate and relevant information about the financial aspect of government parastatals.

To build new knowledge gained into these research for future use into operation of government parastatals.

to find out the extent to which those who elected to oversee the affairs of government parastatals in the teaching Hospital are able to account for their stewardship.

To make suggestion and recommendation as to new finding relevant to develop of most of hospital in Nigeria

to be able to detect likely error and irregularity and able to make necessary correction as not to affect the government set up.

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Auditing may be defined as a systematic examination testing and confirmation of accounting record and routines to verify their accuracy and compliance with established concept, principle standard and legal requirement. However, the Macdonald and Howard LR principle of auditing as a careful examination of the books of account and vouchers of a business, a will enable the auditor to satisfy himself that the balance sheet is property drawn up. So as to give a true and fair view of the state of affairs of the business and whether the profit and loss for the financial period according to the best of his information and explanation given to him and shown by the books of account and if not in what respect he is not satisfied... accounting project topics

ACCOUNTING AND AUDIT PROCEDURE IN THE GOVERNMENT PARASTATALS.(A CASE STUDY OF UNIVERSITY OF ILORIN TEACHING HOSPITAL).

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