AN ASSESSMENT OF THE ACCOUNTING SYSTEM IN PRIVATE AND PUBLIC SECTOR ESTABLISHMENT

(A CASE STUDY OF NIGERIAN BREWERIES PLC 9th MILE CORNER ENUGU AND FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT ENUGU).

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CHAPTER ONE: INTRODUCTION                                                 1

1.1     Introduction                                                                                 1

1.2     Purpose / objective of study                                                         3

1.3     Statement of problems                                                                 3

1.4     Research Questions                                                                      4

1.5     Research Hypothesis                                                                    5

1.6     Significance of the study                                                             5

1.7     Scope of the study                                                                       6

1.8     Limitations of the study                                                               6

1.9     Definition of terms                                                                      7

 

CHAPTER TWO: REVIEW OF RELATED LITERATURE 9

2.1     Definition of Accounting                                                             9

2.2     Brief History of Accounting in Nigeria                                        15

2.3     Nature and purpose of Accounting                                              20

2.4     Accounting Operational Guidelines                                             22

2.5     Attributes of Accounting Information                                          29

2.6     Financial statements and users of Accounting Information          30

 

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY 36

3.1     Area of study                                                                               36

3.2     Population and sample                                                                 36

3.3     Sources of Data                                                                           36

3.4     Techniques of data collection                                                       37

3.5     Data Treatment                                                                            37

 

 

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA 39

4.1     Presentation and Analysis of the questionnaire and Interview      39

4.2     Test of Hypothesis                                                                       49

 

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATION  – S –  –  –                                                       52

5.1     Findings                                                                                      52

5.2     Conclusions                                                                                 53

5.3     Recommendations                                                                       53

Bibliography                                                                                55

Appendix / Questionnaire                                                            56

CHAPTER ONE

• INTRODUCTION

Accounting is the act of recording, classifying and summarizing in significant manner and in terms of money transactions and events which are Interpreting the result thereof. (AIC PA 1953). But in a general sense. It may be considered as a means by which we measure and describe economic activities. Whether you are managing a business, making Investments or deciding how to spend your money, you are working with accounting concepts and accounting Information.

Every business entity, be it private or government owned operates a business system which can be classified into two main categories. They are financial and Non – financial systems.

Financial system are primarily concerned with processing and recording of business transactions, their analysis and Interpretation with a view to the preparation of periodic and routine reports for decision making by Interested parties. The accounting systems are also concerned with efficiency and effectiveness. (Harvey 1991 page 202)

Non – financial systems are those systems whose main purpose is not financial in nature, even if they have financial Implications. Thus, the sales system which deals with exchange process has financial Implications, the transactions are not financial per-se. Non – financial system cover such functions of an organization as purchasing, marketing and sales, stock control and production planning. Whether financial or non- -financial in nature, all these business systems generate and provide Information for decision making both Internally and externally.

Financial systems have two main sub – system the financial accounting system and management accounting system. These accounting system different in nature and procedure from what is obtainable in government establishment, the system known as government accounting.

Government accounting is the process of recording, analyzing, classifying, summarizing, communication and Interpreting financial Information about government in aggregate and in detail reflecting all transactions involving the receipt transfer and disposition of government funds and property (Dean 1990: 181). The purpose is to demonstrate the propriety of transactions and their conformity with established miles to give evidence of accountability for the stewardship of government resources and to provide useful Information for the good control and efficient management resources of government operations.

Government accounting is not the same as commercial accounting (financial and