ABSTRACT
In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well from the following problems are be setting public sector. Appointment of unqualified accountants to act as account supervisor, negative attitude of most accountants to wards account ability resulting to inadequate keeping of financial and accounting records are stipulated by the financial regulations and treasuring circulars.Accounting in the Nigeria public sector, problem and prospects is the project topic and a case study of selected government establishment in PHCN, the research involve five (5) chapters.
In chapter, it entails the introduction / background of study, statement of problem, purpose of the study, significance of study, scope and limitation of the study and research question.Chapter two involved the literature review, who is an accountant, accountant is defined, book-keeping and account differentiated, government accounting defined, objectives of accounting in the public sector, legal basis, the nature of Nigeria public sector accounting government and some identified problems of the Nigeria public sector accounting.Chapter four, involved data analysis, data presentation of demographic characteristics, assessment of accounting system of the public sector, testing of research questions and major findings.
Chapter five, involved the summary, recommendation and conclusion more so suggestion for the area of further research.
The research various recommendations as remedies if fully implemented, will enhance government accounting system and records and ensure prudence in the conduct of government financial transaction.
TABLE OF CONTENTS
Title page ii
Approve page iii
Dedication iv
Acknowledgementv
Abstract vii
Table of content
CHAPTER ONE
1.1Introduction / Background of Study 2
1.2Statement of Problem 4
1.3Purpose of Study5
1.4Significance of Study7
1.5Limitation of Study 9
CHAPTER TWO
Literature Review 10
2.1Who is an Accountant? 10
2.2Accounting Defined 11
2.3Books-Keeping and Account Differentiated 14
2.4Government Accounting Defined15
2.5Objective of Accounting in the Public Sector17
2.6Legal Basis 21
2.7The Nature of Nigerian Public Sector 24
2.8The Scope of Public Sector Accounting 27
2.9Government and Commercial
Accounting Compared 32
2.10Some Identified Problem of the Nigeria
Public Sector Accounting 37
CHAPTER THREE
3.0Research Methodology 44
3.1Source of Data 35
3.2Location of Data 35
3.3Method of Data Collection 45
CHAPTER FOUR
4.1Findings46
4.2Recommendation 48
4.3Conclusion50
Bibliography68
Appendix 70