Accounting Procedure In Post Primary Institutions

ACCOUNTING PROCEDURE IN POST PRIMARY

INSTITUTIONS (A CASE STUDY OF UDENU LOCAL GOVERNMENT AREA)

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

 

PAGE

Title page                                                                 i

Approval page                                                          ii

Dedication page                                                        iii

Acknowledgement                                                     iv

Abstract                                                                   v

Table of content                                                                vi

 

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