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ACCOUNTING PROCEDURE IN POST PRIMARY INSTITUTIONS (A CASE STUDY OF UDENU LOCAL GOVERNMENT AREA)

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

Background of the study

Statement of the problem

Objective of the study

Research Questions

Research Hypothesis

Significance of the study

Scope and Limitations of the study

Definition of Terms

CHAPTER TWO

Literature Review

Development of Accounting in post primary institution

Source of funds in post primary institution

Technique involved in collecting the funds/depositing

Management Compliance to the collection of the funds

Accounting for Revenue in tutorial system

Proper and efficient Documentation of all monies collected.

CHAPTER THREE

RESEARCH METHODOLOGY

Research Design

Area of the study

Population of the study

Sampling procedures

Instruments for Data Collection

Validity f the instruments

Reliability of the instrument

Methods of Administration f the Instruments

Methods of Data analysis

CHAPTER FOUR

DATA PRESENTATION

Testing of hypothesis

Analysis and interpretation

CHPTER FIVE

Discussion implementation and Recommendation

Discussion of Result

Recommendation

Conclusion

Bibliography/References

CHAPTER ONE

INTRODUCTION

1,1              BACKGROUND OF THE STUDY

Accounting procedure in post primary Institutions of Enugu State forms one of the functions of Enugu State post Primary management Board established in 1972. Post primary institutions operate under the post primary school management board (P.P.SMB) in six educational zonal levels each headed by a chief supervising principal (CSP).  The headquarter is situated along Abakiliki Road Enugu, near the old government ledge and is headed by a chairman with other supporting five Board members representing each of the Zones. The Board has a permanent secretary as the administrative head of service ad a director I charge of finance and supplies. All the polices used for administration of post-primary institutions are formulated and are adopted at the headquarters while the state ministry of Education overseas all bout Educational matters in the state, including primary school which has (State Primary Education Board) private Approved vocational/commercial secondary schools, and private primary and nursery schools.

However, this study centres on post-primary institutions in Udenu Local Government Education Zone.  In this regard, the entire secondary schools operate uniform accounting system as established by the post primary institutions Board within Udenu LGA educational zone are no exception.

The need and desire for accountability cannot be over emphasized in any school (or such other public/private sector organizations) in particular and other day to day activities of human endeavours in general.  Government departments and parastatals, private firms, charitable organisation, political parties, social clubs and educational institutions needed trained Accountants for proper accountability otherwise they would remain perpetually ignorant of financial positions of their business operations and would eventually discover much tot heir greatest dismay that their activities has collapsed un-noticed.

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