Download complete project materials on An Examination Of Accounting System In Government Parastatal from chapter one to five
TABLE OF CONTENT
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TITLE PAGE
CERTIFICATION
DEDICATION
ACKNOWLEDGEMENT
TABLE OF CONTENT
CHAPTER ONE
1.1Â Â Â INTRODUCTION
1.2Â Â Â AIMS AND OBJECTIVES OF THE STUDY
1.3Â Â Â THE NEED OF THE STUDY
1.4Â Â Â RESEARCH METHODOLOGY
1.5Â Â Â ASSUMPTION TO THE STUDY
1.6Â Â Â STATEMENT OF THE PROBLEM
1.7Â Â Â SCOPE AND LIMITATION OF THE STUDY
1.8Â Â Â ORGANIZATION AND PLAN OF THE STUDY
CHAPTER TWO
2.0Â Â Â ACCOUNTING
2.1Â Â Â ACCOUNTING SYSTEM GOVERNMENT PARASTATALS
2.2Â Â Â MATCHING CONCEPT OF ACCOUNTING IN GOVERNMENT PARASTATALS
2.3Â Â Â ACCOUNTING METHOD (GENERAL)
2.4Â Â Â PROPOSED GOALS AND OBJECTIVES OVERALL GOALS
CHAPTER THREE
3.1Â Â Â RESEARCH METHODOLOGY
3.2Â Â Â HISTORICAL BACKGROUND OF THE CASE STUDY
CHAPTER FOUR
4.0Â Â Â LOWER NIGER RIVER BASIN AND RURAL DEVELOPMENT AUTHORITY ACCOUNTING
4.1Â Â Â FUNDING AND REVENUE GENERATION OF THE AUTHORITY
4.2Â Â Â PERIODIC REPORT OF THE AUTHORITY
4.3Â Â Â MANAGEMENT INFORMATION REPORT OF THE CASE STUDY
4.4Â Â Â PROJECT OPERATION AND MANAGEMENT OF THE CASE Â Â STUDY
4.5Â Â Â BUDGETARY CONTROL SYSTEM OF THE CASE STUDY
4.6Â Â Â PERFORMANCE EVALUATION OF THE CASE STUDY
4.7Â Â Â INTERNAL AUDIT SYSTEM OF THE CASE STUDY
4.8Â Â Â FINAL ACCOUNT OF THE CASE STUDY
4.9Â Â Â EXTERNAL AUDITOR OF THE CASE STUDY
CHAPTER FIVE
5.0Â Â Â SUMMARY, CONCLUSION AND RECOMMENDATION
5.1Â Â Â CONCLUSION
CHAPTER ONE
1.1 INTRODUCTION
The examination of public parastals in Nigeria and their importance of providing special amenities (gods and services) cannot be over emphasized.
Therefore over a period of 30 years there have been tremendous changes in the organization ,management and output of various parastable affected by enhancement of acts, edicts and decree. however the efficiency  and effectiveness of these parastals depend on the availability fund i.e enough capital for the accounting system in which there must be availability of periodical financial reported for management use lastly, overall internal control system must be correctly planned by their auditor.
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Inclusively, accounting maybe described as the science of act, of identifying recording, measuring, and reporting of financial information, in other words accounting is system that gather information for the purpose of recording and measuring economic event which takes place in business.
An accountant is therefore concerned with the interpretation of financial information by analyzing and interpreting this information, those in control of business organization are able to base their decision on realistic account data rather than an institution .
The study of account maybe divided into two parts . The book keeping aspect which deals with the actual recording of business transaction. This aspect deals majority with procedural matter, the analysis interpretation and reporting of such record is relating financial result to the event which created them and training the financial policy of the firm.
Basic account equation financial accounting is based on the equation
Capital=asset-liabilities close
1.2 AIMS AND OBJECTIVE OF THE STUDY
The purpose of this project is to link the existing standard and system of accounting including reporting as appraisal to ensure sound internal control system and contact the menace of fraud on one uniform accounting system backed up by reliable reporting standard in the other hand.
1.3Â Â Â THE NEED NFOR THE STUDY
We have observed the rate at which fraud is being perpetuated in parastatals either within or outside the parastatals and tried to imagine what is wrong with the accounting system and the overall internal control system.
Fraud is an internal misrepresentation of financial system and by one  or more person among management employers or third party or irregularities involving the use of criminal deception to obtain unjust or illegal advantages.
Fraud can be caused by:
Misappropriate embezzlement of cash and goods
Manipulation and falsification of account with intent to defined
Recording or transaction without substance.
1.4 RESEARCH METHODOLOGY
Due to the fact that not much had been written on the subject matter and couple with usefulness of this is its potential users through research with would be embarked upon as follow
Reading of relevant text and materials including acts edicts and decree.
Fact finding visits to lower Nigeria River Basin and Rural Development Authority Involving appraisal of it accounting on internal control system. Application of question if there is needs to do so.
The above will be useful to access our finding and recommend appropriate amendment and improvement.
In gathering the fact about the research work in question the researchers used two basic sources data at the course of this research work primary source and secondary source.
Primary source:
Primary data are those data that are gathered by the research himself for the purpose of the topic or subject of research primary source was used by the research to widen the scope of data so as to draw more light on the problem more so it was also used so as to enable the researcher to updata the data collected through the secondary sources.
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