IMPLICATION OF ACCOUNTING AS AN INTERNAL CONTROL MECHANISM IN THE GOVERNMENT MINISTRIES

By

MUOJEKWU JULIANA UJU

Presented To

Department of Accountancy

PREFACE

This project is on the implication of accounting as internal control mechanism in Enugu State Ministries. The term paper is aimed at ascertaining the effectiveness of accounting as internal control mechanism in the State Ministries.

The problem studies is to find out whether the Enugu State Government accounting records are properly kept according to the provision of the state government. The term paper is divided into three chapters, each chapter deals in a particular aspect.

Chapter one covers the introduction of the study including general overview or the background of the study, the statement of the problem, the purpose of the study, the significance of the study and definition of terms. Chapter two discussed the review of related literature, principles of financial internal control, objectives and sources of data.

Finally the last chapter also discussed the summary of findings, conclusion and recommendation.

TABLE OF CONTENT

Title page

Approval page

Acknowledgement

Preface

Table of content

CHAPTER ONE: 1.0 INTRODUCTION

1.1 BACKGROUND O THE STUDY

1.2 STATEMENT OF THE STUDY

1.3 PURPOSE OF THE STUDY

1.4 SIGNIFICANCE OF THE STUDY

1.5 SCOPE OF THE STUDY

1.6 DEFINITION OF TERMS

CHAPTER TWO

2.0 REVIEW OF RELATED LITERATION

2.1 PRINCIPLES OF FINANCIAL CONTROL

2.2 OBJECTIVE OF INTERNAL CONBTROL SYSTEM

2.3 SOURCES OF DATA WHICH INCLUDE

2.4 INTERNAL CONTROL JOURNALS,

2.5 ACCOUNTING DOCUMENTS SUCH AS RECEIPT,

VOUCHER, CASH BOOK, STORE RECEIPT

CHAPTER THREE

3.0 SUMMARY OF FINDING, RECOMMENDATION AND CONCLUSION.

3.1 SUMMARY OF FINDINGS

3.2 CONCLUSION

3.3 RECOMMENDATION

3.4 BIBLIOGRAPHY


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