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  • Type:Project
  • Chapters:5
  • Pages:45
  • Format:Microsoft Word
(Accounting Project Topics & Materials)




Title page                                                                                         i       

Declaration                                                                                      ii

Approval  page                                                                               iii

Dedication                                                                                                 vi

Acknowledgement                                                                         v      

Abstract                                                                                           vi

Table of contents                                                                                       vii



1.0     Introduction                                                                           1

1.1     Historical background                                                                   3

1.2     Statement of problems                                                          7

1.3     Statement of hypothesis                                                        9

1.4     Aims and Objectives of study                                              9

1.5     Significance of the study                                                       10

1.6     Scope of the study                                                                 11

1.7     Limitation of the study                                                                   12

1.8     Definition of terms                                                                13



2.0     Introduction                                                                           14

2.1     Review of related literature                                                 14

2.2     SSAP and Expenditure drafts                                              20

2.3     Designing of accounting system                                          21

2.4     Behavioral aspect of control account                                   23

2.5     Definition and scope of Internal control receipt

and payment of cash                                                             25

2.6     Summary                                                                               30



3.0     Introduction                                                                           32

3.1     Population of the study                                                        32

3.2     Sample of the study and sample size                                  32

3.3     Method of data collections                                                   33

3.4     Statistical techniques used for analysis                               34

3.5     Statement of hypothesis                                                        35

3.6     Justification for the choice of the methodology                            35     



4.0     Introduction                                                                           37

4.1     Data presentation and analysis                                           38

4.2     Hypothesis testing                                                                39

4.3     Discussion of findings                                                          40



5.0     Summary                                                                               43

5.1     Conclusion                                                                                       45

5.2     Recommendations                                                                 46

          Bibliography                                                                         49

          Appendix                                                                               50



Accounting can be defined as an act recording classifying, summarizing and reporting of business transaction for preparation periodic statement of  performance  and caused to provide information to management for decision making.

It’s an act of controlling a business by keeping records, preparing form those records certain statistics called ‘ accounting ration” and using those rations to detect financial difficulties before they become serious and uncontrolled so that certain measures may be taken.

One of the objectives of a business is to make a profit and  we defined a profit as a function of how the  resources of the  business in terms of manpower, raw material, capital are employed. One of the chief aims of accounting is to reveal whether or not a business is been conducted profitably.

Accounts, collects from those which relates to past performance and termed is historic accounts and prepared for stewardship purposes that is satisfy in the shareholders, government, creditors as well as the public as large, that the business has been conducted honestly and efficiently over the period of which the account is related.

This aspect is called financial accounting.

Management of an organization rely on a sound accounting system to achieve the following:

i.                   Preserve and control the operation of the organization.

ii.                To prepare a reliable financial statement.

iii.             To ensure proper, firmly and desirable allocation of funds to its’ different sections etc.

Allocation of fund to it’s different sections, accounting system enables for orderly preparation and preservation of accounting data and appropriate analysis for the preparation of a reliable financial statement. Any organization without an accounting system is on the verge of collapse. The importance of accounting system cannot be over emphasized.


The motive that underlined this project is to probe into modern rules of accounting system of the federal radio cooperation of Nigeria (FRCN) with the aim of finding out whether it is efficient and effective as planned working out the system compared to the size of the organization.


Further more, the station has gone through different names before it finally attained it’s present name as the federal radio cooperation of Nigeria Kaduna. It was first known as the broad casting company of Northern Nigeria Limited (BCNN). It was established as a radio and television broadcasting state from which it’s formal name was radio, television Kaduna (RTK) was derived.

 The cooperation has gone through a lot of various government changes since the station was formed, e.g. The nineteen Northern state of Nigeria as a linguist broad casting cooperation in which broadcasting was aimed in languages related to the state that owns it as at that period. Languages like, Hausa, Kanuri, Fulfulde and Nupe as well as English language, it was the same nineteen Northern state that financed the cooperation in a form of subventions as a means of revenue to the station. To keep it in operation and it in operation and it wan done annually.

In the year 1976, the federal military government took over the television aspect of the station, the present Nigerian television authority, as that part of incorporated into it and while northern states continues with the maintenance of the radio cooperation.

In addition, the corporation source  its’ fund from the government under that act that established the existence of the cooperation the act state. If that corporation should establish a fund which shall be provided to it by government of the federation for smooth running of its activities that is all the expenses of the corporation and shall order assets form time to time that the corporation might need.

A methods was developed as how this fund should be accounted for and where and what the fund have been used for. The method introduced is the accounting code. This coding schedule helped and specified where and how expenditure have been incurred.

Each department is a budget centre and expected to prepare it’s  budget and pass it to the budget control committee to it merger with the other  sub budget  for their flow of funds.

Currently, the cooperation has been allowed by the federal government to do commercial services which were stopped by the government some years back. It is to enable the cooperation raise money instead of depending solely on government subventions which usually come every month after the returns to the preview expenditure which has been sent to Abuja.

The fund raised is as a result of commercial bank account which makes the account  to be accommodated without withdrawal of the account is to enable. The government know how much the corporation can generate a substantial amount which is reasonable, the government makes it policies that such a corporation will be expected to maintain itself and as such should not enjoy form government subventions. the cooperation will be expected to  maintain itself with the money in the account to refuse the inflow from government and to concentrate partly on the commercial fund.

More so, the responsibility in the account department of the corporation being with the chief executive of the zone as the managing director and he reported to the director general at the headquarters. The deputy dissector assist the managing director closely followed by the assistant director who  reports to the deputy director on their department policies and also reported to the managing director.

Assistant director for finance, he supervises and coordinates the whole activities of the department, proposes operational activities and development to suit the department. He makes reports on the activities of the department and individuals of the department to the managing dissector to a positive control and also on the prospect of their decision to the director general and the chief accountant.

i.                   He is the head of account.

ii.                He makes sure polices of the department are followed and he initiated some policies.

iii.             He introduces the accounting procedure to be followed in times with accounting principles.

iv.             He is the zonal adviser on financial maters funds in the corporation.

v.                He is in charge of the budget and budgetary control.




There is that basic fact that the present economic recession periods need proper accounting for every kobo that the government may spend  likewise  the inflow and outflow of funds for that reason, there is the need for a sound accounting policy or system has been emphasized and carefully followed up by the department concentrated with the control of finance of any organization whether public or private sector.

When the accounting procedure has been laid down and followed properly and effectively. It could cut out redundancy programmes or expenditure and there by creating some substantial amount of savings.

It is therefore, of a great concern that the reservations made which followed the general claims that the accounting system are not kept properly inmost of the public sections or corporations, where large sum of public funds are pumped. In a year.

Research should go some extent to find out why or what is the principal factors that courses these ineffectiveness in public corporations, improper keeping of accounting records. The contribution in this research is not to fetch the researcher but will be  able to federal radio corporation Nigeria Kaduna federal and state government education circle and the public in general. 









Ho:   Accounting does not help in the proper record keeping for a


Hi:    Accounting helps to plying vital role in the keeping of proper

records for the corporation.

 In this case we say that Ho is accepted and hi is rejected.

As a result of guidance of this study, the writer will evaluate the problem so tested by using assumption and intelligent guess statement. This assumption are the variance in the accounting system.


i.                   To know the types of accounting system in operation and to be able to come out with a conclusion that will neither be negative or positive.

ii.                To also aim at knowing the section where the account system is inadequate or not  accountable at all then make likely possible recommendation that will be useful to be organization. 

iii.             To also find cut whether or not proper attention are paid towards financial transaction, maintenance or accounting records and internal control system use carried out in accordance with the laid down rules and regulations of accounting standard policies as stipulated in the system (SAS).

iv.             To find out how the accounting information will be useful to the third pasty.

v.                To identify areas of ineffectiveness in the accounting system, with a view of recommending corrections.

vi.             Analyzing the entire accounting system of the organization



The significance of this study is to high light the effectiveness or otherwise of the accounting system of public corporation.

This study would enable the department up date itself with accounting system.

-                     Procedures of keeping record and related information concerning the organization finances. 

-                     The study would also highlight areas of weakness in the control system or otherwise.

-                     It would be of prime guide to the employers and the third party to have knowledge on the system of keeping and maintaining records of the account and to establish a relationship between the finance department and other departments in recording financial transactions.

Finally, the study will make useful suggestion on the accounting system of financial reporting and management information flow in the organization.


1.6            SCOPE OF THE STUDY

The project seeks to highlight the modern vales of accounting system in public corporations. In order to enable readers to under stand and benefit from the operations of public corporation.

Further more, it is the intention of this project to bring into lime light the problems faced by accounting system in public corporation (old system of accounting ) and to find the lasting solution to the problems.


To undertake a research work is not an easy task, the researcher has to encounter one problem or the others, the researcher faced some problems in the cause  of carrying out this exercise among the major problems faced include the following:-


The cost uncovered for carrying out this project is not a small amount. As a result of this the student carrying out the research could afford money and so the. Study was narrowed down.


The research is a very important aspect of academic programme of the polytechnic but still the researcher has to share the limited time available to meet some of their equally important academic work. The period to the project coupled with other academic exercise is not enough for the study of this type. The best use the available time was however made by the researcher.

1.8            DEFINTION OF TERMS

i.                   Budget centre:- This refers to how the organizational department prepares it’s budgets.

ii.                Accounting codes:- Is the method by which account are number.


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Type Project
Department Accounting
Project ID ACC1455
Price ₦3,000 ($9)
Chapters 5 Chapters
No of Pages 45 Pages
Format Microsoft Word

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    Type Project
    Department Accounting
    Project ID ACC1455
    Price ₦3,000 ($9)
    Chapters 5 Chapters
    No of Pages 45 Pages
    Format Microsoft Word

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