APPRAISAL OF ACCOUNTING SYSTEM IN LOCAL GOVERNMENT COUNCIL


APPRAISAL OF ACCOUNTING SYSTEM IN LOCAL GOVERNMENT COUNCIL

TABLE OF CONTENTS
Cover page
Title page
Certification – – – – – – – –
Dedication – – – – – – – –
Acknowledgement – – – – – – –
Abstract – – – – – – – –
Table of contents – – – – – – –
List of tables – – – – – – – –
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study
1.2 Statement of the problem – – – – –
1.3 Objective of the study – – – – –
1.4 Research Questions/Hypothesis – – – –
1.5 Significance of the study – – – – –
1.6 Scope of the Study – – – – – –
1.7 Limitation of the study – – – – –
1.8 Definition of Terms – – – – – –
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Introduction – – – – – – –
2.2 Sources of cash and Recording Media – – –
2.3 Nature and Purpose of Government Accounting –
2.4 Fund Accounting Classification – – – –
2.5 Basis of Accounting – – – – – –
2.6 Legal Requirement – – – – – –
2.7 Budget and Budgetary Control Accounting – –
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Introduction – – – – – – –
3.2 Area of the study – – – – – –
3.3 Population of the study – – – – –
3.4 Sample size and sampling technique – – –
3.5 Sources of Data Collection – – – – –
3.6 Method of data collection – – – – –
3.7 Method of data analysis – – – – –
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.1 Introduction – – – – – – –
4.2 Data Presentation – – – – – –
4.3 Hypothesis Testing – – – – – –
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction – – – – – – –
5.2 Summary of findings – – – – – –
5.3 Conclusion – – – – – – –
5.4 Recommendations – – – – – –
REFERENCES
APPENDIXES

Local government is the third-tier government in Nigeria; the Nigeria government is made up of the federal, states and local government councils. The local government reforms launched nationwide with reference to 1999 constitution gave birth to the making of local government a third-tier government. However, the 1999 constitution gave it a full legal recognition and since then, it has enhanced the grass-root participation at local government level and thus enlarged the responsibilities of the local government authorities.

The local government council as spelt out in the fourth schedule of the 1999 constitution of the federal republic of Nigeria, section 7 has both function of the economic development of its jurisdiction and participation of such councils in the provision of social amenities to the people in the grass-root communities.

The local government councils operate as autonomous entity as stipulated in the Nigeria constitution. They are authorized to raise revenue and also maker expenditure according. There is need for the appraisal of the accounting system of the local government councils. Appraisal of accounting system is the process of assessing, examining and analyzing the accounting system of prepared by the accounting officers to make a formal judgment about the value or worth of its whether it has met the financial rules and regulations and established circulars in the third-tier system of government.

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