(A CASE STUDY OF FEDERAL RADIO CORPORATION NIGERIA  (FRCN) KADUNA.

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ABSTRACT

The objective of this study is to effectiveness of public corporation and identifies its problems to over view of the historical background and organization chart of the case study. Review of the related literature research methodology is discussed. The chapters of this project are written in a simple form and language that will make it easy for a lay man to understand. It is hoped that this project will open the eyes of many public corporations for efficient management of resources available and will enhance development through adherence to the recommendation and suggestion offered in this work.

 

CHAPTER ONE

INTRODUCTION

1.0     Introduction                                                                              1

1.1     Historical background                                                             3

1.2     Statement of problems                                                             7

1.3     Statement of hypothesis                                                           9

1.4     Aims and Objectives of study                                                 9

1.5     Significance of the study                                                          10

1.6     Scope of the study                                                                    11

1.7     Limitation of the study                                                                      12

1.8     Definition of terms                                                                   13

CHAPTER TWO

LITERARUTE REVIEW

2.0     Introduction                                                                              14

2.1     Review of related literature                                                     14

2.2     SSAP and Expenditure drafts                                                  20

2.3     Designing of accounting system                                             21

2.4     Behavioral aspect of control account                                      23

2.5     Definition and scope of Internal control receipt

and payment of cash                                                                25

2.6     Summary                                                                                   30

CHAPTER THREE

RESEARCH METHODOLOGY

3.0     Introduction                                                                              32

3.1     Population of the study                                                           32

3.2     Sample of the study and sample size                                     32

3.3     Method of data collections                                                      33

3.4     Statistical techniques used for analysis                                  34

3.5     Statement of hypothesis                                                           35

3.6     Justification for the choice of the methodology                    35

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.0     Introduction                                                                              37

4.1     Data presentation and analysis                                               38

4.2     Hypothesis testing                                                                    39

4.3     Discussion of findings                                                              40

 

CHAPTER FIVE

SUMMARY, CONCLUSSION AND RECOMMEDATIONS

5.0     Summary                                                                                   43

5.1     Conclusion                                                                                 45

5.2     Recommendations                                                                    46

Bibliography                                                                              49

Appendix                                                                                   50

 

CHAPTER ONE

1.0     INTRODCUTION

Accounting can be defined as an act recording classifying, summarizing and reporting of business transaction for preparation periodic statement of  performance  and caused to provide information to management for decision making.

It’s an act of controlling a business by keeping records, preparing form those records certain statistics called ‘ accounting ration” and using those rations to detect financial difficulties before they become serious and uncontrolled so that certain measures may be taken.

One of the objectives of a business is to make a profit and  we defined a profit as a function of how the  resources of the  business in terms of manpower, raw material, capital are employed. One of the chief aims of accounting is to reveal whether or not a business is been conducted profitably.

Accounts, collects from those which relates to past performance and termed is historic accounts and prepared for stewardship purposes that is satisfy in the shareholders, government, creditors as well as the public as large, that the business has been conducted honestly and efficiently over the period of which the account is related.

This aspect is called financial accounting.

Management of an organization rely on a sound accounting system to achieve the following:

1. Preserve and control the operation of the organization.
2. To prepare a reliable financial statement.
3. To ensure proper, firmly and desirable allocation of funds to its’ different sections etc.

Allocation of fund to it’s different sections, accounting system enables for orderly preparation and preservation of accounting data and appropriate analysis for the preparation of a reliable financial statement. Any organization without an accounting system is on the verge of collapse. The importance of accounting system cannot be over emphasized.

1.1     HISTORICAL BACKGROUND   

The motive that underlined this project is to probe into modern rules of accounting system of the federal radio cooperation of Nigeria (FRCN) with the aim of finding out whether it is efficient and effective as planned working out the system compared to the size of the organization.

 

Further more, the station has gone through different names before it finally attained it’s present name as the federal radio cooperation of Nigeria Kaduna. It was first known as the broad casting company of Northern Nigeria Limited (BCNN). It was established as a radio and television broadcasting state from which it’s formal name was radio, television Kaduna (RTK) was derived.

 The cooperation has gone through a lot of various government changes since the station was formed, e.g. The nineteen Northern state of Nigeria as a linguist broad casting cooperation in which broadcasting was aimed in languages related to the state that owns it as at that period. Languages like, Hausa, Kanuri, Fulfulde and Nupe as well as English language, it was the same nineteen Northern state that financed the cooperation in a form of subventions as a means of revenue to the station. To keep it in operation and it in operation and it wan done annually.

In the year 1976, the federal military government took over the television aspect of the station, the present Nigerian television authority, as that part of incorporated into it and while northern states continues with the maintenance of the radio cooperation.

In addition, the corporation source  its’ fund from the government under that act that established the existence of the