PROPER ACCOUNTING AND BUDGET IMPLEMENTATION IN NIGERIA WITH PARTICULAR REFERENCE TO ENUGU STATE

ABSTRACT As regards the rapid increase in the socio economic problems of this nation, the wastage of millions of naira at project sites and the collapse of our economic sectors especially the financial houses, the writer decided to survey the avenues in which these wasted funds could be curtailed and our economic problems ameliorated. Based on these assumption most of these problems arose as a result of poor budgetary and economic policy implementation. On this note, the writer introduced the study in chapter one of this project with a clear statement of problems inherent in poor budgetary plans and implementation. In chapter two which is on review of related literature, there was effort made in definition of budget. All definitions have one thing in common that budget is an estimate and refers to future. Chapter three states the design and methodology which include the sources of data, interview questions samples used and method of investigation.
Chapter four is the data analysis collected, the questions and questionnaire are analysed with number, percentage and degree of respondents affirmed to a particular answer. The chapter five and last chapter contains findings, conclusion and recommendations. In conclusion, it is hoped that our planners and policy implementers should learn a lot from the write up and change the phase of our economy in Enugu state to a right and benefiting system.

TABLE OF CONTENTS TITLE PAGEII DEDICATION PAGEIV ACKNOWLEDGEMENTV ABSTRACTVI TABLE OF CONTENTVII
CHAPTER ONE 1.0INTRODUCTION1 1.1BACKGROUND OF THE STUDY2 1.2STATEMENT OF PROBLEMS4 1.3OBJECTIVES OF THE STUDY10 1.4SIGNIFICANCE OF THE STUDY11 1.5HYPOTHESIS13 1.6SCOPE AND LIMITATION OF THE STUDY14 1.7DEFINITION OF TERMS16
CHAPTER TWO 2.0REVIEW OF RELATED LITERATURE21 2.1MEANING OF GOVERNMENT BUDGET21 2.2OBJECTIVE OF BUDGET33 2.3CONTENTS OF BUDGET DOCUMENT35 2.4BUDGETARY PROCEDURES37 2.5REPETITIVE BUDGETING47 2.6EFFECTS OF INFLATION ON BUDGET51
CHAPTER THREE 3.0RESEARCH DESIGN AND METHODOLOGY 3.1SOURCES OF DATA53 3.2INTERVIEW QUESTIONS55 3.3SAMPLE USED57 3.4METHODS OF INVESTIGATION59
CHAPTER FOUR 4.0PRESENTATION ANALYSIS AND INTERPRETATION OF DATA 4.1TESTING OF HYPOTHESIS62
CHAPTER FIVE 5.0FINDINGS 5.1CONCLUSIONS90 5.2RECOMMENDATIONS92 BIBLIOGRAPHY96 QUESTIONNAIRE98