Accounting System in Government Establishment (A Case Study of Kwara State Ministry of Finance)

 

TABLE OF CONTENTS

TITLE PAGE                                                                                           I

CERTIFICATION                                                                           II

DEDICATION                                                                                          III

AKNOWLEDGEMENT                                                                  IV

CHAPTER ONE

1.1           INTRODUCTION                                                                  1

1.2           STATEMENT OF THE PROBLEM                                       2

1.3           SOURCES OF FUNDS                                                          3

1.4           AIM AND OBJECTIVE                                                         4

1.5           SCOPE AND LIMITATION OF THE STUDY                     4

1.6           SIGNIUFICANCE OF THE STUDY                                     5

 

CHAPTER TWO

2.0           REVIEW OF LITERATURE                                                   6

2.1           HISTORICAL PERSPECTIVE OF THE      INTERNATIONAL STANDARD                                              6

2.2           PUBLISHED ACCOUNTING STANDARD TO DATA      8

2.3           DISCLOSURE SUMMARY                                                  10

CHAPTER THREE

3.0           RESEARCH METHODOLOGY                                                      16

3.1           THE POPULATION                                                                        16

3.2           DATA COLLECTION                                                           16

3.3           QUESTIONNAIRE METHOD                                              18

3.4           POPULATION SIZE AND SAMPLE                                    19

3.5           DATA PRESENTATION ANALYSIS AND           INTERPRETATION                                                                        21

3.6           LIMITATION OF THE STUDY                                                      23

 

CHAPTER FOUR

4.1           HISTORY OF SMITH-WINE BEECHAM PLC AND ITS ORGANIZATIONAL STRUCTURE                                     24

4.2           ACCOUNTING POLICIES                                                   26

4.3           DEPRECIATION ACCOUNTING                                        29

4.4           ISSUE OF REVENUE                                                           30

4.5           ANNUAL REPORT AND ACCOUNT PROBLEM               32

CHAPTER FIVE

5.1           SUMMARY OF CONCLUSION                                                     54

5.2           RECOMMENDATION                                                          57

BIBLIOGRAPHY                                                                            61

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER ONE

1.1           INTRODUCTION

          The government has to live and perform its duties to the native as a result there must be a means of live hood called money.

          Therefore, the simple meaning of accounting is an act of recording, classifying, summarizing and interpreting of financial records. It has always been said that money is the life wire of any state. That is accounting is prominent to the survivor of any Native, the government system is to enable power or delegate the power to the rule from rule and three is a three arms of government i.e the legislature, judiciary and executive of a government system and whereas we have three types of government in any nation i.e federal government which is president, vice president and all ministers and secretary to the federal government, state government in this we have the executive governor of the state, the vice governor, the secretary to the state governor and all commissioners we still have local government chairman, vice chairman and secretary.