Public Sector Accounting In Nigeria

PUBLIC SECTOR ACCOUNTING IN NIGERIA (A CASE STUDY OF FINANCIAL CONTROL SYSTEM IN ENUGU SOUTH LOCAL GOVERNMENT AREA)

Public administration is becoming a fast widening area of study with complex social questions.  As societal needs become more complex the need to concertize a model that will cater for the welfare of the people particularly of the grassroots becomes imperative. [Read more…]

Public Sector Accounting in Nigeria

Public Sector Accounting in Nigeria

Accounting can be defined as a complex function of collecting, analyzing, recording, summarizing, reporting interpreting the financial transaction of government units.

According to frank wood, (1972) he said that accounting is often said to be the language of business. It used by the business world to describe the transaction entered into by all kind of government parastatals. In any office where money is used as a means of exchange, there is a need to record monetary transaction that took place in the office and this is done so that at any moment a reference could done to the records to find the effect of all transaction. [Read more…]

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