ACCOUNTING PROCEDURE IN POST PRIMARY INSTITUTIONS

(A CASE STUDY OF UDENU LOCAL GOVERNMENT AREA)

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ABSTRACT

Revenue could be defined as income to any organization, institution from or government but in the present circumstances.  Accounting procedure in post Primary Institutions means the process or system by which the various government approved fees there are collected and accounted for, by accredited revenue collectors.

Revenue is there to the government as blood is to human being;

This study highlights some of the problems as :

a.        organizational problems

b.        personnel problems and

recommendation that those equipment’s and encouragement should be adequately provided incentives given to Bursars for dedication towards increasing their pace of revenue collection accounting for them to maximize government accounting policies.

        Again, principals should collect only approved fees.  Besides, Principals and Bursar, need to attend courses regularly for modern trends in accounting which is guard towards public accountability.

TABLE OF CONTENT

CHAPTER ONE

1.0.    INTRODUCTION

1.1.  Statement of problem

1.2     Objective of the study

1.3     Significance of the study

1.4     Statement of hypothesis

1.5     Scope of the study

1.6     Limitations of the study

1.7     Definition of terms

CHAPTER TWO

2.0   LITERATURE REVIEW

2.1     Development of Accounting in Post Primary Institution

2.2     Source of fund in Post Primary institution

2.3     Techniques involved in collecting the funds or depositing

2.4     Management compliance to the collection of the funds

2.5     Accounting for revenue in tutorial system

2.6     Proper and efficient documentation of all monies collected

CHAPTER THREE

1.0     RESEARCH DESIGN AND METHODOLOGY

1.1     Source of data

1.2     Primary data

1.3     Secondary data

1.4     Sampling procedures

1.5     Method of investigation

CHAPTER FOUR

4.0     Presentation and Analysis

4.1   Data presentation and Analysis

CHAPTER FIVE

5.0     SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

5.1   Findings

5.2     Conclusion

5.3     Recommendation

BIBLIOGRAPHY

REFERENCES

CHAPTER ONE

 

1.0  INTRODUCTION

 

1.1  STATEMENT OF THE PROBLEMS

The study is designed to evaluate of assess the accounting procedure in post primary institution, notability in Udenu local government area, is the procedure in use efficient, secondly does the system suit the current trend of events.

There were glaring evidence of poor accounting post primary institution some of such flaws as could be observed in the old order was non-uniformly in the accounting system of schools given rise to poor its own receipts booklet.

That did not stop there, such printing of receipt booklets was not even controlled within the school level notably there was poor internal central measures.  In the present day, school accounting the other has changed.  There is new uniform accounting system in Udenu local government area in particular and the entire system in general.  The internal audit unit has also designed a uniformed revenue by weekly and monthly return format.  In other words, internal control measure have reasonably improved.  There is a central supply of revenue cash receipts booklets from ministry of finance to headquarters office on the directors, finance and supplies from which schools collect numbers of receipts booklets, make returns of used and unused ones before collection of new stocks of the cash revenue receipts.

There is also implace the central pay rolling system, and most recently, they have introduced computer system aimed at computerizing the entire systems of the Boards accounting administration and management.

However, there are still problems in schools accounting systems.

There are reported cases of found, forgery of purchase invoices and other records like bank tellers manipulation of Tuition/Equipment and other fees payment made. However, there are observable limitations on the effectiveness of the internal control measures.

Thirdly, there are problems of poor non-rendition of revenue.  A circular (Ref. ENS/SEC/FSD/904/VI/430 of 14^th April 1992) from finance and supplies unit of the state duration commission, headquarters to all principals, all zonal Bursars, all zonal internal Auditors, head of pay roll section on the effect of low revenue returns stated their, “the post primary schools management board Enugu is seriously disturbed by the low revenue returns from the post primary school in the state.

Spot-checks in schools by the internal audit discloses that low revenue returns are caused by the following:

1. The failure of principals to send debtors students home after the authorized two weeks period of grace after each resumption date.
2. The failure of the principals to enforce the lodgment of all revenue collected on behalf of the government into appropriate government designated Bank Accounts.
3. The collection of monthly salaries by principals and bursars without obtaining usual clearance from the zonal internal auditors as having met the stipulated monthly revenue targets.

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