EFFECTIVE – INTER –BRANCH ACCOUNTING SYSTEM.(CASE STUDY OF CENTRAL BANK OF NIGERIA
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EFFECTIVE – INTER –BRANCH ACCOUNTING SYSTEM.(CASE STUDY OF CENTRAL BANK OF NIGERIA
EFFECTIVE – INTER –BRANCH ACCOUNTING SYSTEM.(CASE STUDY OF CENTRAL BANK OF NIGERIA ABSTRACT
The focus of this study is to asses the effectiveness of bank inter –branch accounting system using central bank as case study. Assessment of the effectiveness of inter branch accounting system in Nigeria cannot be over emphasized, bank in Nigeria are faced with problem of the branch accounting Aranster. Inter-branch accounting system arises as transaction are attached between branch of the same and its branches, with the problems encounted by bank in their inter-p branch dealings there anises a greater need for an efficient management of the possible operating conditions.
In the Coors this work questionnaires and interview methods of investigation were used to collect data from the respondents. Data collected by the above means were Presented and in chapter four and also sued to test the hypothesis that is for umlauted in chapter one the result of the test shows the bank under study uses inter-branch accounting system bin their dealings. In the light of some weaknesses identified in the course of data analysis some re commendations were made, and it is behaved that if the recommendation are implemented, the efficiency of inter-branch accounting system in banks will be improved.
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION VIII
INTRODUCTION 1
PURPOSE OF THE STUDY 2
STATEMENT OF STUDY 3
RESEARCH HYPOTHESIS 4
SIGNIFICANCE OF THE STUDY 5
SCOPE AND LIMITATIONS OF THE STUDY 5
CHAPTER TWO
LITERATURE REVIEW 10
INTRODUCTION 10
WHAT IS MEANT BY INTER-BRANCH ACCOUNTING SYSTEM 11
THE ESSENCE OF CONTROL 18
MESSAGE OF VALUE 20
CODE BOOK AND TELE TEXT NUMBER 22
RECONCILIATION OF BRANCH ACCOUNT CURRENT 23
TRANSFER FROM BRANCH TO BRANCH 24
REFERENCES 30
CHAPTER THREE
RESEARCH METHODOLOGY 31
STUDY AREA 31
SOURCES OF DATA 31
PRIMARY DATA 32
SECONDARY DATA 32
SAMPLE USED 33
METHOD OF INVESTIGATION 34
STATISTICAL METHOD USED FOR DATA ANALYSIS (CHI –SQUARE STATISTICS) 35
CHAPTER FOUR
PRESENTATION, AND INTERPRETATION OF DATA 36
TEST OF HYPOTHESIS 49
CHAPTER FIVE
FINDINGS RECOMMENDATION AND CONCLUSION
FINDING 54
CONCLUSION 56
RECOMMENDATION 57
BIBLIOGRAPHY 59
APPENDIX 61
RESEARCH QUESTIONNAIRES 70
EFFECTIVE – INTER –BRANCH ACCOUNTING SYSTEM.(CASE STUDY OF CENTRAL BANK OF NIGERIA
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The focus of this study is to asses the effectiveness of bank inter –branch accounting system using central bank as case study. Assessment of the effectiveness of inter branch accounting system in Nigeria cannot be over emphasized, bank in Nigeria are faced with problem of the branch accounting Aranster. Inter-branch accounting system arises as transaction are attached between branch of the same and its branches, with the problems encounted by bank in their inter-p branch dealings there anises a greater need for an efficient management of the possible operating conditions.
In the Coors this work questionnaires and interview methods of investigation were used to collect data from the respondents. Data collected by the above means were Presented and in chapter four and also sued to test the hypothesis that is for umlauted in chapter one the result of the test shows the bank under study uses inter-branch accounting system bin their dealings. In the light of some weaknesses identified in the course of data analysis some re commendations were made, and it is behaved that if the recommendation are implemented, the efficiency of inter-branch accounting system in banks will be improved... accounting project topics
EFFECTIVE – INTER –BRANCH ACCOUNTING SYSTEM.(CASE STUDY OF CENTRAL BANK OF NIGERIA