ACCOUNTING FOR PENSIONS AND GRATUITY (A CASE STUDY OF ANAMBRA STATE)

ABSTRACT A research work into Accounting for pensions and Gratuity (A case study of Anambra State) cannot be over – emphasized. In pursuance of this investigation the research used both primary source of data collection, like Questionnaire as well as secondary sources such as text books, Journals, Articles, etc. The data collections were the analysis using are Agree, Strongly Agree, Disagree, Strongly Disagree. Effect was made in this research work to investigate on the constraints encountered in the imposition of pension and gratuity and also recommendation were given the way of overcoming them. This study is obvious if we should realize that this work will enable to know the number of pensioner in Anambra State and in the Nigeria in general. The project is divide into five chapters in which the first chapter deals with the introduction part, statement of problem, objective of the study, significant of  the study, research question, research hypothesis, scope of the study, limitation of the study and definition of terms. Chapter two deals with review of related literature as related to Accounting Pensions and Gratuity of origin of pension and gratuity objective of pension and gratuity scheme, method of Accounting pension and Gratuity, Qualification for the Award of pension and Gratuity. Chapter three deals with research design and methodology, used primary, secondary source of data analysis, population and sampling procedures. In chapter four was discussed define presentation and analysis and testing of hypothesis. Chapter five finally deals with findings, conclusion and recommendation.   TABLE OF CONTENT
Title pagei Approval pageii Dedicationiii Acknowledgementiv Abstractv Table of contentvii
CHAPTER ONE: INTRODUCTION 1.1Background of the study1 1.2Statement of the problem4 1.3Objectives of the study5 1.4Research Question5 1.5Research Hypothesis6 1.6Scope of the study6 1.7Significance of the study7 1.8Limitation of the study8 1.9Definition of terms9 References12
CHAPTER TWO: LITERATURE REVIEW 2.1Origin of Pensions and Gratuity15 2.2Objectives of pension and gratuity scheme18 2.3Method of Accounting for pension and gratuity21 2.4Qualification for the Award of pensions and gratuity23 Reference25
CHAPTER THREE: RESEARCH DESIGN AND  METHODOLOGY 3.1Research Design29 3.2Area of the study29 3.3Population of the study29 3.4Sources of Data29 3.5Sampling method30 3.6Instrument for data Collection30 3.7Validity and Reliability of Research Instruments31 3.8Method of Investigation31 Reference34
CHAPTER FOUR: DATA PRESENTATION 4.1Types of pension in Nigeria35 4.2Problems of pension Accounting in Nigeria39 4.3Solution to the problems of pension Accounting41 Reference43
CHAPTER FIVE: SUMMARY OF FINDINGS CONCLUSION AND RECOMMENDATIONS. 5.1Findings44 5.2Conclusion46 5.3Recommendation48 Reference51 Bibliography52 Questionnaire55 Appendix57