This project work was on the role of the accountant in poverty alleviation programme of the federal government with particular note on Enugu North local government area.
    The objectives of the study among others were: To determine the role of the Accountant in the poverty alleviation programme of Enugu North local government area.
    To determine whether the role of the accountant is of relevant in the planning of programmes and policies of the poverty alleviation programme in Enugu North local government area.
    In view of this an indepth literature, review was carried of related materials, journals, and text books, Beside, data were elicited through the use of Questionnire and oral interview conducted.
    These data were analysed and presented using statistical technique such as tables and percentages.  The data was used to test the three hypothesis formulated.
    Based on the data analysed these findings were made:
It was discovered that the poverty alleviation programme was geared towards, providing food, security, reducing unemployment and increasing the standard of living of the citizens.
    Inspite of the rigorious effort by the three tiers government and the huge sum that has been spent so far, the impact is yet to be felt even in Enugu North Local Government Area.
    It was discovered that the local government authorities particularly the poverty alleviation committee have made contentious effort towards mobilization of savings by intermediating between those that have the needed resources (donors) and those that need then (grassroots).
    In the light of these findings recommendation were also made which include:
Enlightment campaign programme aimed at informing and educating the citizens and individuals domiciled within Enugu on the relevance benefit and right attitude towards poverty alleviation programme.
Periodic account audit should be carried out semi annually in other to determine the amount and the effect of funds disbursed courtesy of the poverty alleviation programme.
There should be proper integration and role definition with particular emphasis on the place of the accountant in other to guarantee maximum result which will invariably lead to a noticeable impact of the programme at the grass root lead.
    The researcher strongly believe that if the measures are taken it will help to create positive impact of poverty alleviation programme at the grass root level.

TABLE OF CONTENTS
Title page                                    ii
Dedication                                    iii
Acknowledgement                                iv
Abstract                                    v
Proposal                                     vii
Table of contents                                ix

CHAPTER ONE
1.0    Introduction                                1
1.1    Purpose of the problem                        2
1.2    statement of the problem                        4
1.3    objectives of the study                        6
1.4    research hypothesis                        7
1.5    scope / limitation of the study                    8
1.6    significance of the study                        9
1.7    Definition of terms                            10

CHAPTER TWO
2.0    Review of related literature                    12
2.1    Nature and scope of accounting                    12
2.2    Qualifications of an accountant                    17
2.3    The functional role of an accountant                21
2.4    Benefits                                23
2.5    The poverty alleviation programme of the federal government.                    24

CHAPTER THREE
3.0    Research Methodology                        30
3.1    Sources of data                            30
3.2    Research instrument                        31
3.3    Population of study                        32
3.4    Sampling technique                        32
3.5    Determination of sample size                    33
3.6    Validation of instrument                        34
3.7    Test statistics                            35

CHAPTER FOUR
4.0    Introduction                                36
4.1    Data presentation, analysis and interpretation        36
4.2    Test of hypothesis                            46

CHAPTER FIVE
5.0    Introduction                                51
5.1    Summary of findings                        51
5.2    Recommendation                            53
5.3    Conclusions                                54
5.4    Suggestions for further studies                    54
Appendix I Questionnaire                    55
Appendix ii Bibliography                        63