An Appraisal Of Accounting Information System And Procedure In Government Parastatals

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An Appraisal Of Accounting Information System And Procedure In Government Parastatals

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PROJECT TOPIC AND MATERIAL ON AN APPRAISAL OF ACCOUNTING INFORMATION SYSTEM AND PROCEDURE IN GOVERNMENT PARASTATALS

The Project File Details

  • Name: An Appraisal Of Accounting Information System And Procedure In Government Parastatals
  • Type: PDF and MS Word (DOC)
  • Size: [70 KB]
  • Length: [56] Pages

 

 

 

 

CHAPTER ONE

1.0 INTRODUCTION

Accounting is often said to be language of business, it is used in the business world to describe the transaction entered into by all kind of organization. Accounting terms and ideas are therefore use by people associated with business, whether they are managers, Lawyers, investor, bankers and accountants.

The actual record making phrase of accounting usually called book keeping, so accounting have some for beyond the actual making of records. Accounting is concerned with the use to which these records are put their analysis and interpretation.

Therefore, accounting knowledge is required for proper planning, forecasting, taking vital decision resulting to policies formations in deriving the corporate objective mission and vision of any organization.

It is the concern of this study, therefore to critically examine the procedure and account system for proper management of government assets and liabilities.

1.1  HISTORICAL BACKGROUND OF THE STUDY

The Federal Road safety commission is an origination that was established by the Federal government of Nigeria on 18th February 1988 with the management of chief general staff. Professor Wole Soyinka was appointed the chairman of the council.

Section 10 of the enabling decree establishing the commission requires it to keep proper account in form which confirms with accepted commercial assets and liabilities.

1.2  STATEMENT OF THE PROBLEMS

Various organization operate are system of accounting or the other and the accountants produce the conventional accounting information that is the balance sheet and the profit and loss account to management. There is the problem of some managers thinking they can operate and make decision without the information provided by the accountants and some accountant too think managers cannot take effective decision without the information provided by them. Therefore there is a short of conflict on the relevance or relationship of the decision taken by management and accounting information provided by the accountant.

In addition, some shareholders (both the literate and illiterate) still have the belief that to have a standard accounting department with a qualified accountant in their organization is nothing short of a wasteful exercise.

To these categories of people, accounting only involve the recording of money the comes in and was expanded which they believe anybody or any employee can do with ease. Therefore there is a sort of readiness in the part of these set of people to know the relevance of accounting information system and its procedure in selected government parastatals.

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