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IMPROPER ACCOUNTING SYSTEM CONTRIBUTES TO NON-PERFORMANCE OF GOVERNMENT OWNED COMPANIES

IMPROPER ACCOUNTING SYSTEM CONTRIBUTES TO NON-PERFORMANCE OF GOVERNMENT OWNED COMPANIES

 

CHAPTER ONE



  • Introduction


1.1     Research Objective

1.2     Significance of study

1.3     Limitation of study

  • Definition of terms


 

CHAPTER TWO:  LITERATURE REVIEW



  • Introduction


2.1     Accounting and control in companies industry

2.2     Fundamental practical application

2.3     Accounting records and uses

2.4     Financial department of a company

2.5     Determination of profit in company industry

2.6     Food and Beverage control

  • Accounting forecast and income


 

CHAPTER THREE:

3.0     Summary of findings

3.1     Discussion of findings

3.2     Conclusion

3.3     Recommendation

Bibliography

 

ABSTRACT

 

Government owned establishments in which hotel business is one, are no longer booming in the nation’s competitive economy due to improper accounting system existing therein; as a result of non-challant attitude of its staff.

Accounting which is the foundation of every business has been of age in the society.  This project work has three chapters:

Chapter one is the introduction which gives hints on accounting standards and means of achieving management objectives.  Chapter two is the review of related literature which suggested alternative accounting and recording system which was carefully integrated to form the basis of comparison with that of Hotel Presidential Ltd.  It highlighted some interesting differences and similarities in the accounting and recording system of Hotel Presidential Ltd.  Chapter three, the researcher made recommendations and conclusion accordingly.

 

CHAPTER ONE

 

  • INTRODUCTION:


In recent years, some government owned establishments have failed to achieve the objectives which they were meant to achieve.

This trend has extended to government owned companies and has reflected in their fast becoming a burden instead of relief to the government.

Government as well as private establishment require proper accounting and control system as it gives information upon which future decisions can be made and/or analysis of loss in various department erased.

 

ACCOUNTING RECORDS:

The basic intention of record keeping is to provide an internal clerical control over the day-to-day operations of a business that will ensure the proper custodianship of one’s goods and property entrusted to the case of another.

There are two technical devices used in recording this process, they or journal and ledgers.

 

ACCOUNTING AND FINANCIAL CONTROL:

This consists of all accounting financial and monetary control techniques and systems built into the accounting system to promote and encourage the attainment of management objectives generally, accounting and financial records consist of:

  1. Budgeting control

  2. Security of assets

  3. Legitimacy of income expenditure

  4. Accounting controls


 

MANAGEMENT CONTROL:

This consists of non-accounting and non-financial systems and methods which are built into the accounting system to promote the attainment of the four major goals of the accounting system as earlier mentioned.  But however there are several basic control areas which should be evidenced, and these include:

  • Objectives

  • Procedures

  • Management information

  • Supervision

  • Review of the operational effectiveness and efficiency.


 

SYSTEM:

A system is a set of elements in which there exists relationships that can be described by formal statement.

Even system can  be sub divided into sub-systems and can also be combined with other systems to form a ledger system.

All systems are composed of the same basic element:  inputs, process and output (IPO).  In connection with transaction which pass through a system, there will usually be the following stages:

  • Identification of the input as being appropriate to the system

  • Processing of the data/item

  • Output


There should be adequate authorization and control over each of the above elements.

 

 

1.1     RESEARCH OBJECTIVES:

A good/proper accounting system is essentially indispensable to every organization that has portfolio of assets and bulky transactions to handle.  It is with due cognizance of this indispensable nature of proper accounting system to organizations mostly hotel industry that the researchers have assigned the research to:

(i)      Examine the nature of the accounting system sampled establishment.

(ii)     Evaluate the effectiveness of the accounting system operating.

(iii)    Ascertain the implications of the existing accou

 

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
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Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237

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Account Name: 3059320631

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