AN APPRAISAL OF REVENUE COLLECTION METHODS IN GOVERNMENT ESTABLISHMENTS. (A CASE STUDY OF UNIVERSITY OF NIGERIA TEACHING HOSPITAL ENUGU)

106 PAGES (14462 WORDS) Accounting Project
ABSTRACT  
The intention of the this research work is to analysis the various methods of revenue collection in government establishments and to find out how far these methods of revenue collection achieved the objectives of the organisation, university of Nigeria teaching Hospital Enugu as a case study.
The research will be carried out through series of oral interviews and distribution of questionnaires, the data that will be collected will be analyzed as well as interpreted by the researcher from the testing and proofing of hypothesis. The researcher will also source information from textbooks, magazines, journals and other related materials. 
The researcher  was faced with the following constraints:
-Insufficient money to distribute as much questionnaires as possible.
-Insufficient time.
The problems of the teaching Hospital as it concerns revenue collection are as follows:
-Decreasing revenue collection.
-Poor quality of accounting and Revenue staff and 
-Inadequate accounting system.
Based on that, the researcher made a comprehensive recommendation to help the organisation and in fact any other government establishment for that matter achieve the management set objectives.
 
TABLE OF CONTENTS
TITLEi
APPROVAL PAGEii
DEDICATIONiii
ACKNOWLEDGEMENTiv
ABSTRACTvi 

CHAPTER ONE
INTRODUCTION
1.1  Background of the study.---- 1            
1.2 Statement of problems---- 3      
1.3 Objective of the study.---- 4     
1.4 The significance of the study---- 5       
1.5 Scope and imitations of the study--- 6       
1.6 Statement of the Hypothesis---         6       
1.7 Definition of terms.                      -           -        -       -        7          

CHAPTER TWO
REVIEW OF RELATED LITERATURE 
2.1 Introduction-----9      
2.2 Revenue Assessment and collection in the university of Nigeria teaching Hospital Enugu-13      
2.3 Registration and out patient procedures. -17      
2.4 In-patient Assessment and collection methods -19    
2.5 Assessment and collection method with respect to patients who died in the Hospital.---26      
2.6 Revenue collection methods for staff and other special cases--28
2.7 Ministerial Accounting system.--29      
2.8 Accounting Records kept by university of Nigeria teaching Enugu in relation to Revenue collection.-31      
2.9 Strategies to ensure Effective Revenue collection -      35 
2.10 The role of Internal Audit in enlacing Revenue collection -40
 
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Sources of Data. ------44
3.1.1Primary sources------44
 3.1.2Secondary sources.-----44
3.2 Collection methods /instrument.---45
3.3Sample Used /Determination of the Sample size.-46
3.4 Statistical Method Used for Data Analysis--52

CHAPTER FOUR
PRESENTATION ANALYSIS AND INTERPRETATION OF DATA.---53

CHAPTER FIVE
SUMMARY OF FINDINGS CONCUSSIONS AND 
RECOMMENDATIONS-----89
5.1 Summary of findings -----89
5.2 Conclusions.------92
5.3 Recommendations ------92
Bibliography------95