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ACCOUNTING SYSTEM IN GOVERNMENT ESTABLISHMENT (A CASE STUDY OF KWARA STATE MINISTRY OF FINANCE)
TABLE OF CONTENTS
TITLE PAGE I
CERTIFICATION II
DEDICATION III
AKNOWLEDGEMENT IV
CHAPTER ONE
INTRODUCTION 1
STATEMENT OF THE PROBLEM 2
SOURCES OF FUNDS 3
AIM AND OBJECTIVE 4
SCOPE AND LIMITATION OF THE STUDY 4
SIGNIUFICANCE OF THE STUDY 5
CHAPTER TWO
REVIEW OF LITERATURE 6
HISTORICAL PERSPECTIVE OF THE INTERNATIONAL STANDARD 6
PUBLISHED ACCOUNTING STANDARD TO DATA 8
DISCLOSURE SUMMARY 10
CHAPTER THREE
RESEARCH METHODOLOGY 16
THE POPULATION 16
DATA COLLECTION 16
QUESTIONNAIRE METHOD 18
POPULATION SIZE AND SAMPLE 19
DATA PRESENTATION ANALYSIS AND INTERPRETATION 21
LIMITATION OF THE STUDY 23
CHAPTER FOUR
HISTORY OF SMITH-WINE BEECHAM PLC AND ITS ORGANIZATIONAL STRUCTURE 24
ACCOUNTING POLICIES 26
DEPRECIATION ACCOUNTING 29
ISSUE OF REVENUE 30
ANNUAL REPORT AND ACCOUNT PROBLEM 32
CHAPTER FIVE
SUMMARY OF CONCLUSION 54
RECOMMENDATION 57
BIBLIOGRAPHY 61
CHAPTER ONE
INTRODUCTION
The government has to live and perform its duties to the native as a result there must be a means of live hood called money.
Therefore, the simple meaning of accounting is an act of recording, classifying, summarizing and interpreting of financial records. It has always been said that money is the life wire of any state. That is accounting is prominent to the survivor of any Native, the government system is to enable power or delegate the power to the rule from rule and three is a three arms of government i.e the legislature, judiciary and executive of a government system and whereas we have three types of government in any nation i.e federal government which is president, vice president and all ministers and secretary to the federal government, state government in this we have the executive governor of the state, the vice governor, the secretary to the state governor and all commissioners we still have local government chairman, vice chairman and secretary.
STATEMENT OF THE PROBLEM
It is obvious that inadequate revenue has been one of the problems of the government in discharging its function smoothly. It is justifiable that most of the government have not proved to be quite successful in discharging their function effectively and efficiently.
Also, the poor attitude toward the payment of tax which is one of the large sources of revenue from the payers also contributed negatively to the government generates revenue.
The government establishment also affected the revenue of generated either directly or indirectly recently.
How does government establishment or accounting system affect the revenue generation?
What role the government plays on accounting system.
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