THE ROLE OF ACCOUNTING IN THE CONTROL OF GOVERNMENT EXPENDITURE

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INTRODUCTION

1.1GENERAL MEANING OF PUBLIC ACCOUNTING

In the public sector organization exhibit a variety of social economic, political and legal characteristics. They have different pattern of accountability. They have different objectives and are financial in many ways. They also have different organizational structure.

Generally, public accounting may be defined as a composite activity of collecting, analyzing, recording, summarizing and interpretation of the financial transactions of the government units.

TABLE OF CONTENTS

COVER PAGEI

TITLE PAGEII

DEDICATIONIII

ACKNOWLEDGEMENTIV

TABLE OF CONTENTV

CHAPTER ONE-INTRODUCTION

1.1GENERAL MEANING OF PUBLIC ACCOUNTING1

1.2DEFINITION OF TERMS1

1.3SOURCES OF MONEY INTO PUBLIC ACCOUNT3

CHAPTER TWO-LITERATURE REVIEW

2.1AREAS OF EXPENDITURE FROM PUBLIC ACCOUNTS7

2.2TYPES OF ACCOUNTING OFFICERS IN THE PUBLIC10

2.3THE ROLE OF ACCOUNTING OFFICERS IN THE

CONTROL OF PUBLIC EXPENDITURE13

2.4PROBLEMS HINDERING ACCOUNTANTS-

FROM IMPLEMENTING EFFECTIVE CONTROL 16

2.5SUGGESTIONS AS TO THE SOLUTION OF –

THESE PROBLEMS17

CHAPTER THREE

3.1SUMMARY AND CONCLUSION21

3.2RECOMMENDATION22

BIBLIOGRAPHY26

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THE ROLE OF ACCOUNTING IN THE CONTROL OF GOVERNMENT EXPENDITURE

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