ABSTRACT
A research work into Accounting for pensions and Gratuity (A case study of Anambra State) cannot be over – emphasized.
In pursuance of this investigation the research used both primary source of data collection, like Questionnaire as well as secondary sources such as text books, Journals, Articles, etc. The data collections were the analysis using are Agree, Strongly Agree, Disagree, Strongly Disagree.
Effect was made in this research work to investigate on the constraints encountered in the imposition of pension and gratuity and also recommendation were given the way of overcoming them.
This study is obvious if we should realize that this work will enable to know the number of pensioner in Anambra State and in the Nigeria in general.
The project is divide into five chapters in which the first chapter deals with the introduction part, statement of problem, objective of the study, significant of the study, research question, research hypothesis, scope of the study, limitation of the study and definition of terms.
Chapter two deals with review of related literature as related to Accounting Pensions and Gratuity of origin of pension and gratuity objective of pension and gratuity scheme, method of Accounting pension and Gratuity, Qualification for the Award of pension and Gratuity.
Chapter three deals with research design and methodology, used primary, secondary source of data analysis, population and sampling procedures.
In chapter four was discussed define presentation and analysis and testing of hypothesis.
Chapter five finally deals with findings, conclusion and recommendation.
TABLE OF CONTENT
Title page i
Approval page ii
Dedication iii
Acknowledgement iv
Abstract v
Table of content vii
CHAPTER ONE: INTRODUCTION
1.1 Background of the study 1
1.2 Statement of the problem 4
1.3 Objectives of the study 5
1.4 Research Question 5
1.5 Research Hypothesis 6
1.6 Scope of the study 6
1.7 Significance of the study 7
1.8 Limitation of the study 8
1.9 Definition of terms 9
References 12
CHAPTER TWO: LITERATURE REVIEW
2.1 Origin of Pensions and Gratuity 15
2.2 Objectives of pension and gratuity scheme 18
2.3 Method of Accounting for pension and gratuity 21
2.4 Qualification for the Award of pensions and gratuity 23
Reference 25
CHAPTER THREE: RESEARCH DESIGN AND
METHODOLOGY
3.1 Research Design 29
3.2 Area of the study 29
3.3 Population of the study 29
3.4 Sources of Data 29
3.5 Sampling method 30
3.6 Instrument for data Collection 30
3.7 Validity and Reliability of Research Instruments 31
3.8 Method of Investigation 31
Reference 34
CHAPTER FOUR: DATA PRESENTATION
4.1 Types of pension in Nigeria 35
4.2 Problems of pension Accounting in Nigeria 39
4.3 Solution to the problems of pension Accounting 41
Reference 43
CHAPTER FIVE: SUMMARY OF FINDINGS CONCLUSION
AND RECOMMENDATIONS.
5.1 Findings 44
5.2 Conclusion 46
5.3 Recommendation 48
Reference 51
Bibliography 52
Questionnaire 55
Appendix 57
