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THE EXTENT OF ACCOUNTING RECORD KEEPING IN PRIVATE ORGANIZATION A CASE STUDY OF ETERNIT LTD, SAPELE

ABSTRACT

This project is on “The Extent of Accounting Record Keeping in Private Organization” with special reference to selected private organization in Sapele which is Eternit Ltd. Chapter one deals with background of the study, statement of the problem, objective of the study, significance of the study, scope of the study and limitation of the study. Chapter two is literature review where authorities in the field of accounting were discussed. Chapter three contained the methodology of the research, under this chapter, the method employed to source for data is both primary and secondary source. The statistical tool employ is the use of table and simple percentage. Chapter four is the data presentation and analysis of result while chapter five entails the summary of findings, conclusion and recommendations. The researcher observe that the recording of transaction has helped private business and organization. He therefore recommend that management of private organization should engage the service of trained officers who will help the day-to-day records of the business.

TABLE OF CONTENTS

Title i

Approval ii

Certification iii

Dedication iv

Acknowledgement v

Abstract vi

Table of content vii

CHAPTER ONE: INTRODUCTION

Background of the study 1

Statement of the problem 2

Objective of the study 2

Research question 3

Significance of the study 3

Scope of the study 4

Limitation of the study 4

Definition of terms 5

CHAPTER TWO: LITERATURE REVIEW

Introduction 6

History of Accounting 6

Definition of Accounting and Bookkeeping 8

Users of Accounting Information 9

Importance of Accounting 10

Field of Accounting 10

Summary of the Literature review 12

CHAPTER THREE – RESEARCH METHODOLOGY

Research Design 13

Population of the Study 13

Sample Size 13

Sampling Techniques 13

Research Instrument 13

Validation of the Instrument 14

Reliability of the Instrument 14

Method of Data Collection 14

Method of Data Analysis 15

CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA

4.1 Introduction 16

CHAPTER FIVE – SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 Introduction 25

5.2 Summary 25

5.3 Conclusion 26

5.4 Recommendations 26

References 27

Appendix 28

Questionnaire 29

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

In turbulent time, business has to be managed properly in order to withstand the changes in the environment and also proper accounting records has to be kept, for it to protect itself from unexpected rent such as business failure and eventual close up/wind – up. In every profit making business enterprise, proper financial for accounting records and investment decision. Therefore the success or failures of every business organization solely depend on proper accounting record keeping. Accounting as a process of recording, Classifying, selecting, measuring, interpreting and communicating finance data of an organization to enable users make assessment and decision according to him accounting is a discipline which comprises a set of theories and concepts for processing financial data into information.

Statement of the Problem

The extent of accounting record keeping in prevent organization is a significant nature. But some private organizations have to be treated with some problems, which result to their winding up. These include:

Lack of permanent and systematic record keeping for financial transaction.

Lack of recording the expenses incurred.

Lack of position in the efficient running of a business over a given period.

Lack of recording and assessment of profit or loss made at any given time.

All theses are the problem the research wants to address in a private organization.

Objectives of the Study

The objective of the visible importance to high light the visible importance of the extent of accounting records keeping in private organization. The research will be of a great aid to government and small scale in enlightened them on the need to keep day to day financial record in the organization.

Research Questions

For the purpose of this study the following research question is formulated.

How do you keep record in your organizations?

Why are accounting records necessary in your organization?

How did accounting records help improving the growth of your organization?

What are the types of accounting book kept in your organization?

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