IMPLICATION OF ACCOUNTING AS A N INTERNAL ONTROL MECHNISM IN THE GOVERNMENT MINISTRIES

Authors: Anderson Ugwu | Social & Management Sciences Accounting Research 22 pages 2,735 words

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INTRODUCTION
1BACKGROUND OF THE STUDY:
One problem of management is planning but planning is useless if it is not implemented.  The success of any plan is based on adequate control and monitoring of the resources of the disposal in order to achieve the required objective.However, this is a research on the implication of accounting as an internal control machanism in Enugu State Ministries.Accounting is defined as art of  recording and giving result of business transaction to the client.  There is a need for the establishment of internal control mechanism to ensure the safety and  enthencity of accounting records from the point of collection of cash or material in final uses.Internal control therefore means the whole system of controls, financial and otherwise established by the management in order to carry on the efficient manner, ensure adherence to management policies safeguard its assets and secure as far as possible the accuracy and retaliation of its records. TABLE OF CONTENTTitle pageApproval pageAcknowledgementPrefaceTable of content
CHAPTER ONE: 1.0 INTRODUCTION
1.1BACKGROUND O THE STUDY1.2STATEMENT OF THE STUDY1.3PURPOSE OF THE STUDY1.4SIGNIFICANCE OF THE STUDY1.5SCOPE OF THE STUDY1.6DEFINITION OF TERMS
CHAPTER TWO2.0REVIEW OF RELATED LITERATION 2.1  PRINCIPLES OF FINANCIAL CONTROL2.2OBJECTIVE OF INTERNAL CONBTROL SYSTEM2.3SOURCES OF DATA WHICH INCLUDE2.4INTERNAL CONTROL JOURNALS,2.5ACCOUNTING DOCUMENTS SUCH AS RECEIPT, VOCHER, CASH BOOK, STORE RECEIPT
CHAPTER THREE3.0SUMMARY OF DINDING, RECOMMENDATION AND CONCLUSION.3.1  SUMMARY OF FINDINGS3.2CONCLUSION3.3RECOMMENDATION3.4BIBLIOGRAPHY





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