INTRODUCTION
Accounting can be defined as an act recording classifying, summarizing and reporting of business transaction for preparation periodic statement of performance and caused to provide information to management for decision making.
It’s an act of controlling a business by keeping records, preparing form those records certain statistics called ‘ accounting ration” and using those rations to detect financial difficulties before they become serious and uncontrolled so that certain measures may be taken.
One of the objectives of a business is to make a profit and we defined a profit as a function of how the resources of the business in terms of manpower, raw material, capital are employed. One of the chief aims of accounting is to reveal whether or not a business is been conducted profitably.
TABLE OF CONTENTS
Title pagei
Declaration ii
Approval pageiii
Dedication vi
Acknowledgement v
Abstractvi
Table of contentsvii
CHAPTER ONE
INTRODUCTION
1.0Introduction1
1.1Historical background3
1.2Statement of problems7
1.3Statement of hypothesis9
1.4Aims and Objectives of study9
1.5Significance of the study10
1.6Scope of the study11
1.7Limitation of the study12
1.8Definition of terms13
CHAPTER TWO
LITERARUTE REVIEW
2.0Introduction14
2.1Review of related literature14
2.2SSAP and Expenditure drafts20
2.3Designing of accounting system 21
2.4Behavioral aspect of control account 23
2.5Definition and scope of Internal control receipt and payment of cash 25
2.6Summary 30
CHAPTER THREE
RESEARCH METHODOLOGY
3.0Introduction 32
3.1Population of the study32
3.2Sample of the study and sample size32
3.3Method of data collections33
3.4Statistical techniques used for analysis34
3.5Statement of hypothesis 35
3.6Justification for the choice of the methodology35
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.0Introduction37
4.1Data presentation and analysis 38
4.2Hypothesis testing39
4.3Discussion of findings40
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.0Summary43
5.1Conclusion45
5.2Recommendations46
Bibliography49
Appendix50
