Accounting In The Nigeria Public Sector Problems And Prospects

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Accounting In The Nigeria Public Sector Problems And Prospects

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PROJECT TOPIC AND MATERIAL ON ACCOUNTING IN THE NIGERIA PUBLIC SECTOR PROBLEMS AND PROSPECTS

The Project File Details

  • Name: Accounting In The Nigeria Public Sector Problems And Prospects
  • Type: PDF and MS Word (DOC)
  • Size: [70 KB]
  • Length: [56] Pages

 

 

 

Chapter One

1.1 INTRODUCTION/BACKGROUND Accounting has often been described as the language of business and accounting profession as the back bone of organization. This is because accounting besides duties plays the role of custodian of the finances of such organization and also serves as the vehicle for employing these funds in such ventures as to promote survival and growth. But accounting is a dynamic profession. Like language it is not static it grows, embracing additional roles in its development trail. The accounting profession, as it affects the public sector of the economy, provides figures and information on the past performance of this sector for planning for the future. Government budgets depends on information supplied through accounting It is a thing of joy that an accounting body in Nigerian, the institute of chartered accountant s of Nigerian (ICAN), and the association of National, Accountants of Nigerian (ANAN), has lately accredited two institutions as recognized training centre for the purpose of training accountants solely for the public sector. Today a new scheme, the accounting technicians scheme (ATS). The Nigerian college of accounting, Joy has been designed to train and develop the manpower required for the public sector. However, laudable as this innovation is the content of the is the ATS is grossly inadequate to turn out the required manpower for the public sector. The truth is that the curriculum for government accounting is yet to be fully developed and integrated into the accountancy programmes of our institutions. Beside, there is a great dealt of textbook on government accounting in the country, which almost makes the ATS NON-starter. These are problems that must be promptly tackled. The government treasury schools has provide the public sector accountant the technical skill, but awards no certificates. As a result of various development over the years, the complex system of federal, STATE AND LOCAL GOVERNMENT departments and training organizations as well as various public sector organisations, operating at national, state and local level. These organisations, which are non-proprietary in nature provides goods and services, , which are often decided no political and collective basis of what is thought to be needed or signals. Government establishment are set up to provides social goods and services for public welfare, since this establishment finances their activities principally from governments sub venture which are derived directly and indirectly from governments various sources of revenue (such as fees, charges, central or local taxation and borrowing ), the need for a good book-keeping and accounting system, together with proper accountability for public funds at the operations disposed cannot be over emphasized. The problems often encountered by operators of government establishment in maintaining a good accounting system with a view of enhancing accountability and the prospect accounting in these establishment is the object of this research work.

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