INTRODUCTION
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.
TABLE OF CONTENTS
Title page i
Declaration ii
Approval page iii
Dedication vi
Acknowledgement v
Abstract vi
Table of contents vii
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, CONCLUSION AND RECOMMENDATIONS
5.0 Summary 43
5.1 Conclusion 45
5.2 Recommendations 46
Bibliography 49
Appendix 50
