EFFECTIVENESS OF BOOK KEEPING ACCOUNTS OF NON-PROFIT MAKING ORGANIZATION(A CASE STUDY OF SOME SELECTED CHURCHES IN ISOKO SOUTH LOCAL GOVERNMENT AREA)

The study is concentrate on the “effectiveness of book keeping accounts of non-profit making organization”. The study was carried out with a view of finding possible solution to the problems faced by non-profit organization. Are the account kept by the non-profit organizations adequate to enable management carried its managerial functions of planning, accounting, coordination and decision making? In finding solution to the above question two (2) hypotheses were tested based on the questionnaire administered. The study was also carried out to measure and evaluate the effectiveness of the internal control system of the non-profit organization. In this case, the study tended to check how receipts payments are affected, and to know whether these are done by the authorized person(s) who have the financial acumen. However, chapter one looks at the overview of non-profit organization. Chapter two, relevant literature where reviewed and chapter three looks at research methods used to obtain. Information while chapter four, analyzed the data collected and chapter five, recommendation are made for proper accounting records of the non-profit organization to enhance their performance.