CHAPTER ONE
1.0 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.
The state post primary schools management board operates and manages the affairs of post primary institutions through six designated administrative area offices with in the state. These areas otherwise referred to as zone include, Enugu North, Agwu, Nkam, Nsukkam Obolo Afor, and udi zones, in each zone are located an internal Audit and fiancé and supplies unit headed by zonal Auditor and zonal bursar respectively. Each of the six zonal office has
TABLE OF CONTENT
Title Page
Approval
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE
INTRODUCTION
1.1 Background of the study
1.2 Statement of the problem
1.3 Objective of the study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Significance of the study
1.7 Scope and Limitations of the study
1.8 Definition of Terms
CHAPTER TWO
2.1 Literature Review
2.2 Development of Accounting in post primary institution
2.3 Source of funds in post primary institution
2.4 Technique involved in collecting the funds/depositing
2.5 Management Compliance to the collection of the funds
2.6 Accounting for Revenue in tutorial system
2.7 Proper and efficient Documentation of all monies collected.
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Design
3.2 Area of the study
3.3 Population of the study
3.4 Sampling procedures
3.5 Instruments for Data Collection
3.6 Validity f the instruments
3.7 Reliability of the instrument
3.8 Methods of Administration f the Instruments
3.9 Methods of Data analysis
CHAPTER FOUR
DATA PRESENTATION
4.1 Testing of hypothesis
4.2 Analysis and interpretation
CHPTER FIVE
5.1 Discussion implementation and Recommendation
5.2 Discussion of Result
5.3 Recommendation
5.4 Conclusion
Bibliography/References
