TABLE OF CONTENT
Title page--------------------------------------------------------------------------- i
Approval page---------------------------------------------------------------------- ii
Dedication --------------------------------------------------------------------------- iii
Acknowledgement ----------------------------------------------------------------- iv
Abstract ------------------------------------------------------------------------------ v
Table of content--------------------------------------------------------------------- vi
CHAPTER ONE
1.0 Introduction----------------------------------------------------------------- 1
1.1 Background of the study-------------------------------------------------- 1
1.2 Statement of problem----------------------------------------------------- 4
1.3 Objective of the study----------------------------------------------------- 5
1.4 Research questions-------------------------------------------------------- 6
1.5 Hypothesis of the study---------------------------------------------------- 7
1.6 Significance of the study--------------------------------------------------- 8
1.7 Scope and limitation of the study---------------------------------------- 8
1.8 Definition of terms---------------------------------------------------------- 9
CHAPTER TWO:
LITERATURE REVIEW
2.0 literature review---------------------------------------------------------- 11
2.1 The concept of accounting information system----------------------- 16
2.2 The importance of accounting information---------------------------- 19
2.3 The users of accounting information------------------------------------ 20
2.4 Criticism of accounting information system in Nigeria Railway Corporation Enugu..21
2.5 The output of an information and the users.---------------------------- 24
2.6 The outline of the information generation process and source document---------------------------------------------- 28
2.7 Application of computer system---------------------------------------------33
2.8 Accounts department in the Nigeria Railway Corporation Enugu 36
2.9 Functions of the accounts department------------------------------------ 38
2.10 Officers of the accounts department--------------------------------------- 38
2.11 Accounting officers and heads of department----------------------------39
2.12 Disagreement between accounts officers and heads of department 39
2.13 Accounting system in Nigeria Railway Corporation-------------------- 40
2.14 Capital expenditure budgeting------------------------------------------------42
2.15 Expenditure checking section-------------------------------------------------46
Reference
CHAPTER THREE:
RESEARCH DESIGN AND METHODOLOGY
3.1 Research design--------------------------------------------------------------- 55
3.2 Sources of data ---------------------------------------------------------------- 56
3.3 Research instrument---------------------------------------------------------- 57
3.4 Reliability and Validity of research instrument------------------------- 58
3.5 Population --------------------------------------------------------------------- 58
3.6 Sample size/ techniques----------------------------------------------------- 60
3.7 Administration of research instrument----------------------------------- 63
3.8 Method of data analysis------------------------------------------------------- 64
3.9 Decision criterion for validity of hypothesis------------------------------ 65
CHAPTER FOUR:
DATA PRESENTATION AND ANALYSIS………… 68
4.1 Data presentation----------------------------------------------------------- 71
4.2 Testing of hypothesis------------------------------------------------------- 87
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings--------------------------------------------------------- 96
5.2 Conclusion---------------------------------------------------------------------- 98
5.3 Recommendation------------------------------------------------------------- 98
Bibliography------------------------------------------------------------------------- 100
Appendix ----------------------------------------------------------------------------- 102
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY
The Nigerian Railway Corporation (NRC) has been in existence for years. It is regarded the largest transport corporation in Nigeria and has a high network operations. The Nigerian railway corporation is One Hundred and Fourteen years (114) old and it runs a unilaterally designed track system of 1067mm charge gauge. Only 30km of its track distribution is in double track and that is within Lagos area. Nigerian Railway Corporation actually commenced rail business activities with the construction of the first rail line from Lagos to Ibadan 193m between 1998 and 1901. By 1964 when the construction of 640km Kano-Maiduguri rail line, then known as Bornu extension, was completed, the present core of the railway network hard been put in place.
