THE EVALUATION OF THE ACCOUNTING SYSTEM OF HOTEL INDUSTRIES (A CASE STUDY OF MODOTEL HOTEL ENUGU)

ABSTRACT The need to evaluate the accounting system of the Hotel organization in Nigeria Hence its objective is to find out the adequacy and reliability of how hotel organization operates in accounting system. Meanwhile highlighting the essence of proper utilization of accounting information and communicating accounting information. To accomplish this task, the researcher utilized both primary data collection. The primary data collection includes, internal control questionnaire, oral interview, documentary research while that of secondary data include review of related and literature through textbooks, journal and magazines etc. The data collection was analyzed by using Chi-square (x2) some problems were discovered from the analysis by setting the Hotel, they are as follows; Appointment of unqualified accountants to act as account supervisor. The negative attitude of most accountants towards accountability, in addition, if the accounting system is found to be viable, the researcher would recommend it to other Hotel as a need for improvement.
  TABLE OF CONTENTS Title pagei Approval pageii Dedicationiii Acknowledgementiv Table of contentsv Abstract vii
CHAPTER ONE INTRODUCTION 1.1Background of the Study1 1.2Statement of the Problem4 1.3Purpose of the Study 5 1.4Significance of the Study6 1.5Test of Hypothesis6 1.6Scope of the study7 1.7Definition of Terms 7
CHAPTER TWO LITERATURE REVIEW 2.1.Conceptual Framework9 2.2Current literature on theories/ models10 2.3Conclusion 18
CHAPTER THREE METHODOLOGY  3.1Research Design19 3.2Area of the Study 19 3.3Population of the study19 3.4Sample of the study20 3.5Instrument for Data collection20 3.6Validation of the Instrument21 3.7Distribution and Retrieval of the Instrument21 3.8Method of Data Analysis22
CHAPTER FOUR DATA PRESENTATION AND ANALYSIS 4.1Data Presentation and Interpretation23 4.2Discussion of findings35
CHAPTER FIVE SUMMARY, CONCLUSION AND RECOMMENDATION 5.1Summary of Findings 36 5.2Conclusion36 5.3Recommendations37 REFERENCES39 APPENDIX ‘A’40 APPENDIX ‘B’41