Accounting is said to be the method of communicating and interpreting transaction in any business Organization. Accounting is used to qualify the transaction involved. From whatever angle accounting extend beyond the actual recording of transaction. It include the use of these records their analysis and interpretation. Accounting factors used by accountants and business owners to determine the performance of their business. Furthermore, it is used to know whether the firm is making profit or otherwise , it could be used as well as to whether or not the firm will be able to meet it future undertaking as they come and so not have a cause to windup for lack of fund.
TABLE OF CONTENTS
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Title page
Certification
Dedication
Acknowledgement
Table of contents
CHAPTER ONE
INTRODUCTION
1.0 Background of study
1.1 Statement of the research problem
1.2 The objective of the study
1.3 Research hypothesis
1.4 Significant of the study
1.5 Scope and limitation of the case study
1.6 Historical background of the case study
CHAPTER TWO
2.0 Literature review
2.1Accounting process
2.2Accounting theory
2.3General accepted accounting principles
2.4The debit and credit account
2.5Journal
2.6 References
2.7Accounting procedure
2.8Salaries and wages procedure
2.9Cash collection and payment procedure
2.10 Final accounting procedure
CHAPTER THREE
3.1 Research methodology
3.2 Types of research design
3.3 Study population
3.4 Sampling size
3.5 Source of data
3.6 Data collection instrument
3.7 Validilty and reliability of the insturement
3.8 Statement of hypothesis
3.9 Limitation of methodology
CHAPTER FOUR
4.1Data design and analysis
4.2Presentation and analysis of responses to questionnaire
CHAPTER FIVE
5.1 Summary
5.2 Conclusion
5.3 Recommendation
Appendix
Bibliography
CHAPTER ONE
1.0 BACKGROUND OF THE STUDY
Insufficient financial management is one of the major cause of business failure especially of this period of economic depression
At any rate proper recording of transaction are very vital to the survival of any business organization for the recording of it financial involvement cannot be over emphasized.
Furthermore, adequate accounting system in any organization also contributed greatly to it financial stand. More so, government both at the state and federal level is concerned with the financial system that operates in any organization. This is because accounting record makes it possible for government measure whether an organization as acomplied with the stipulated procedure or not.
Finally, the management at any firm should be made understand that there is no substitution for standard financial system that is for efficiency the best economy should be adopted.
1.1 STATEMENT OF THE RESEARCH PROBLEM
The focus of the study is to identify the impact of accounting system in a media organization.
Hence, in the course of study effort has been made to find remedy to the following research problem
i.What are the various service provided by accounting system to the authority?
ii.What are the historical backgrounds of the accounting system to the media organization?
iii.What are the role of accounting system when received money on behalf of the authority
- What are the accounting procedure involve when making payment incase office and filling of the payment voucher? Do the regulatory have rate and impact on accounting system directly to media organization?
v.What are the effects of accounting system in media organization on Nigeria economy?
1.2 THE OBJECTIVE OF THE STUDY
The objective of this case study is to examine the importance of a good accounting system in a media organization and also established it
Ø The programmed and activities of the authority are considered and expenditure are made in accordance with what is stipulated in the accounting rules and regulation
Ø The authority assets safely kept and judiciary dispose the institute are truly made in the authority.
Ø All revenues and receipt collected and properly accounted for
ØTo know whether authority accounting procedure comply with the generally accepted accounting principles.
1.3 RESEARCH HYPOTHESIS
General hypothesis that will be tested in the course of research as the follows:-
H.O:- Accounting system has no positive impact in media organization
H.A:- Accounting system has positive impact in a media organization
H.O:-Accounting system is not sources of preparing final accounting of media organization
H.A:- accounting system is the major source of preparing final accounting of media organization
1.4 SIGNIFICANT OF THE STUDY
The study is carried out mainly know whether the good accounting system is used in Nigeria television authority. This study is very important because many corporate organization, government agencies and individual rely on this study for decision make
And also it is through this study they will know whether the accounting system of Nigeria television authority, Ilorin is good in accordance with the provision of law. Therefore this study will solve a lot of problem for the users and bring about improvement and development of the society.
Accounting therefore is concerned with the recording analysis and fore casting of income and wealth of business and other entities.
1.5 SCOPE AND LIMITATION OF THE STUDY
This case study is only a comprehensive study in to the lands of accounting system existing in the financial department of the Nigeria television authority, Ilorin.
It is intended to be investigate into any alleged fraud in the organization to make this project were based on primary and secondary sources of data.
The scope of the research is limited to accounting system of Nigeria television authority and therefore does not cover all other system of the authority. However the cost of this study makes us limit our research to Nigeria television authority nationwide. Also the time available for me to carry out the study is short that I cannot finish my research within stipulated time we are to cover all branch of Nigeria television authority nationwide.
1.6 HISTORICAL BACKGROUND OF THE CASE STUDY
Nigeria television authority Ilorin was established in the year of 1977. At the ministry of information with a man called late David jide awoniyi which is the native of oro ago in Kwara state this man contribute a lot to the Nigeria television authority(NTA) after all this effort they did it successfully. This man called David jide awoniyi was appointed as the general manger of the television station.
As a potential manager of the station he move forward on the particular profession after one year the NTA Ilorin move to their permanent site at fate Ilorin in the year of 1978—1979. Furthermore the television channel is channel (9) nine and (6) six in which the native of the area are able to enjoy the channel (9) nine while the outsider have access to channel six (6). I frequency( VHF) the frequency allocation to federal television station only, 1983 the acting general manager take over by Ali the native of Ilorin Kwara state. A year later suptansive general manager was appointed which is peter olowo in 1985 follow by Dele Angulu from Niger state there are some manager after all this people which are Mrs. Viki olumadi, Mrs. araba, Mrs. idowu from ogun state.
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