THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE
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THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE
THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE ABSTRACT
This project titled “the Indispensability of accounting
system in the control of public expenditure (A case study of federal radio
corporation of Nigeria, Enugu National Station) is seemingly an important
study. this study is very essential especially in the present day where most establishment whether public
or private are characterized by reports on increasing cases of fraud and
misappropriation of finds. This research work aims discovering whether improper
accounting system to a large extent contribute to cases of fraud and misappropriation
of funds. Other cases of fraud and irregularities among government officials,
would also be looked into. The research solution will help curb these anomalies
in the government parastatals and these would be continued in a chapters
project write up.
CHAPTER ONE
INTRODUCTION
Accounting is the language of business that can tell with
reasonable accuracy the degree of success an organization has achieved in
approaching its financial goal of profit. Accounting system can be defined as
records, procedures and equipment that routinely deal with the events affecting
the financial performance and position of the organization, (Horngren and
Foster, 1975). The accounting system entails repetitive voluminous transaction
which generally falls into cash disbursement, cash receipts, purchases and
sales, services including employee payroll. The purpose of accounting system is
to provide an orderly method of
gathering and organizing information about the various business transaction
so that it may be used as an aid to management in operating the business (cope
land and Dascher, 1978). Small scale enterprises have been defined in various ways according to the capital of the
enterprises, size, the number of people employed by the enterprises, the
ownership and management of the enterprises and sale volume. Small scale
enterprise according to Omorodion (1987) are very important to nations. They
are catalysts for industrialization. This is because they provide raw materials
for medium and large scale enterprise. They also provide employment
opportunities for large segments of the population. For the small scale
enterprise to efficiently play the mentioned roles they should be an orderly
method for gathering and organizing information about the various business
transaction. This can only be done by the use adequate accounting system.
THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE
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This project titled “the Indispensability of accounting system in the control of public expenditure (A case study of federal radio corporation of Nigeria, Enugu National Station) is seemingly an important study. this study is very essential especially in the present day where most establishment whether public or private are characterized by reports on increasing cases of fraud and misappropriation of finds. This research work aims discovering whether improper accounting system to a large extent contribute to cases of fraud and misappropriation of funds. Other cases of fraud and irregularities among government officials, would also be looked into. The research solution will help curb these anomalies in the government parastatals and these would be continued in a chapters project write up... accounting project topics
THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE