THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)

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ABSTRACT

This study on the Role of Accounting in Public Expenditure (A case study of Central Bank of Nigeria). Accounting as eh process of which data relating to the economic activities of an organization are measured, recorded and communicated to interest parties for analysis and interpretation plays a vital role in public expenditure. The major problem facing most public and private enterprises in Nigeria is high negligence to the role of accounting. this study has revealed the extent to which proper accounting can be used in managing decision by the organization under study. During the study interviews were conducted, and statistical tests such as chi-square were used in analyzing the role of accounting in public expenditure of CBN Enugu Branch before arriving at my conclusion. Recommendations from study were based on research findings, though not exhaustive but should be used for optimal growth of the establishment.

TABLE OF CONTENTS

Cover Page i

Title page ii

Approval page iii

Dedication iv

Acknowledgement v

Abstract vi

Table of Contents viii

CHAPTER ONE

INTRODUCTION

1.1 Background of the study 1

1.2 Statement of the Problem 6

1.3 Objective of the study 8

1.4 Significance of the study 10

1.5 Research QuestRions 11

1.6 Statement of Hypotheses 12

1.7 Scope and Limitation of the Study 14

1.8 Definition of Terms 15

References

CHAPTER TWO

2.0 Review Of Related Literature 17

2.1 The Role of Accounting Department in Public Sector 18

2.2 historical development of accounting in Nigeria. 19

2.3 Nature of Accounting Principles 21

2.4 Types of Accounting Principles 20

2.5 Factors Affecting Accounting Principles. 26

2.6 Duties and Responsibilities of an Accountant in Pubic Sectors 27

2.7 Budgeting and Budgetary Control In Public Sector 28

2.8 Standard Costing As A tool For Control 32

References

CHAPTER THREE

Research Design And Methodology

3.1 Research Design 38

3.2 Determination of Sampling Size 38

3.3 Area of study 40

3.4 Source of Data 40

3.5 Population of study 41

3.6 Method of Investigation 42

CHAPTER FOUR

Presentation, Analysis, And Interpretation

4.0 Presentation, Analysis, and Interpretation 43

4.1 Data Presentation 43

CHAPTER FIVE

5.0 summary of Findings, Conclusion and Recommendation

5.1 Summary of Findings 65

5.2 Conclusion 67

5.3 Recommendations 68

Bibliography

Appendix

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THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA, ENUGU BRANCH)

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