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Category: Project Material

FUND ACCOUNTING IN THE LOCAL GOVERNMENT SYSTEM(A CASE STUDY OF NSUKKA LOCAL GOVERNMENT OF ENUGU STATE)

ABSTRACT/DESCRIPTION


The role of accounting in any business profit making or non profit making is of great significance and its life span depends upon how carefully its financial transactions are handed local government being government at local level needs to keep accurate records of all the receipt and payments if the fair of the statement of affairs are to be disclosed. The problem that is now faced the local government is how to keep accurate records of their funs transactions. This problem prompted the researcher in to fund accounting of the local government. The financial memoranda which govern the local government accounting spells out the rules and regulations which the financial activities of the local government must comforts with inroder to produce a true and fair view of the local government statement of affairs. In spite of these rules and regulation there are some constraints or weaknesses that hinder the effectiveness which the researcher is also going to encounter during work like time factor and financial problem. Therefore the purpose of the study is to pin point those problems and proffer means of eradicating them completely or at least reducing them to the nearest minimum.

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