ABSTRACT
In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well from the following problems are be setting public sector. Appointment of unqualified accountants to act as account supervisor, negative attitude of most accountants to wards account ability resulting to inadequate keeping of financial and accounting records are stipulated by the financial regulations and treasuring circulars.Accounting in the Nigeria public sector, problem and prospects is the project topic and a case study of selected government establishment in PHCN, the research involve five (5) chapters.
In chapter, it entails the introduction/ background of study, statement of problem, purpose of the study, significance of study, scope and limitation of the study and research question.Chapter two involved the literature review, who is an accountant, accountant is defined, book-keeping and account differentiated, government accounting defined, objectives of accounting in the public sector, legal basis, the nature of Nigeria public sector accounting government and some identified problems of the Nigeria public sector accounting.Chapter four, involved data analysis, data presentation of demographic characteristics, assessment of accounting system of the public sector, testing of research questions and major findings.
Chapter five, involved the summary, recommendation and conclusion more so suggestion for the area of further research.
The research various recommendations as remedies if fully implemented, will enhance government accounting system and records and ensure prudence in the conduct of government financial transaction.
TABLE OF CONTENTS
Title page ii
Approve page iii
Dedication iv
Acknowledgement v
Abstract vii
Table of content
CHAPTER ONE
1.1 Introduction/Background of Study 2
1.2 Statement of Problem 4
1.3 Purpose of Study 5
1.4 Significance of Study 7
1.5 Limitation of Study 9
CHAPTER TWO
Literature Review 10
2.1 Who is an Accountant? 10
2.2 Accounting Defined 11
2.3 Books-Keeping and Account Differentiated 14
2.4 Government Accounting Defined 15
2.5 Objective of Accounting in the Public Sector 17
2.6 Legal Basis 21
2.7 The Nature of Nigerian Public Sector 24
2.8 The Scope of Public Sector Accounting 27
2.9 Government and Commercial
Accounting Compared 32
2.10 Some Identified Problem of the Nigeria
Public Sector Accounting 37
CHAPTER THREE
3.0 Research Methodology 44
3.1 Source of Data 35
3.2 Location of Data 35
3.3 Method of Data Collection 45\
CHAPTER FOUR
4.1 Findings 46
4.2 Recommendation 48
4.3 Conclusion 50
Bibliography 68
Appendix 70
