Internal Control On The Performance Of Hotel Businesses A Case Of Primrose Hotel In Bugolobi - Kampala

TABLE OF CONTENTS

Declaration ........................................................................................................................... I

Dedication ........................................................................................................................... II

Acknowledgment .............................................................................................................. III

Acronymes ....................................................................................................................... IV

List of diagrams ............................................................................................................... v

Table of contents ............................................................................................................... VI

CHAPTER ONE: INTRODUCTION ............................................................................. 1

1.1 Rationale of the study ................................................................................................... 1

1.2 Statement of the problem .............................................................................................. 2

1.3 General objective .......................................................................................................... 2

1.3.1 Specific objectives ..................................................................................................... 2

1.4 Research questions ........................................................................................................ 2

1.5 Hypothesis ..................................................................................................................... 2

1.6 Scope of the study ......................................................................................................... 3

1.6.1 Subject scope ............................................................................................................. 3

1.6.2 Time and geographical scope ..................................................................................... 3

1. 7 Significance of the study ............................................................................................... 3

1.8 The conceptual frame work of an internal control system ............................................ 4

CHAPTER TWO: LITERATURE REVIEW ................................................................ 5

2.0 Introduction .... · ............................................... · ................................................................ 5

2.1 Concept of internal controls .......................................................................................... 5

2.2 Effects of the internal control frame work .................................................................... 6

2.3 Different types of internal control.. ............................................................................... 7

2.4 Achieving internal accounting control.. ........................................................................ 8

2.4.1 Plan of organization ................................................................................................... 8

2.4.2 Internal control over transactions ............................................................................... 8

2.4.3 The accounting structure ............................................................................................ 9

2.4.4 Continuing ................................................................................................................ 10

2.5 Evaluation of internal control ..................................................................................... 11

2.5.2 Effective internal controls ........................................................................................ 12

VI

2.7 The major elements of an internal control process ..................................................... 13

1.8 Significance of an internal control system .................................................................. 13

2.9 Limitations of the internal controls ............................................................................. 14

2.10 Perspective of internal control of the hotel.. ............................................................. 14

2.11 How internal controls influence performance ........................................................... 15

CHAPTER THREE: RESEARCH METHODOLOGY ............................................. 17

3.1 Study design ................................................................................................................ 17

3 .2 Study area .................................................................................................................... 17

3.3 Research instruments and techniques used in data collection .................................... 17

3 .3 .1 Structured questionnaires ......................................................................................... 17

3.4.1 Questionnaire method .............................................................................................. 17

3 .3 .2 Structured interview schedules ................................................................................ 18

3.4 Research population ..................................................................................................... 18

3.4.1 Sample design .......................................................................................................... 18

3.4.2 The sampling method ............................................................................................... 18

3 .3 .3 Documents review ................................................................................................... 19

3.3.4 Observation checklist ............................................................................................... 19

3.5 Data collection method ............................................................................................... 19

3.5.1 Primary data ............................................................................................................. 19

3.5.2 Secondary data ......................................................................................................... 19

3.5.3 Processing and analysis ............................................................................................ 19

3.6 Statistical treatment of the data ................................................................................... 20

3. 7 Ethical considerations ................................................................................................. 20

3.8 Limitation of the study ................................................................................................ 20

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION 21

4.0 Introduction ................................................................................................................. 21

4.1 Procedures ................................................................................................................... 21

4.2 Profile of Respondents ................................................................................................ 22

CHAPTER FIVE: SUMMARY OF KEY FINDINGS, CONCLUSION AND

RECOMMENDATION .................................................................................................. 32

5.0 Introduction ................................................................................................................. 32