TABLE OF CONTENT
Title page i
Certification ii
Dedication iii
Acknowledgment iv
Table of content v
CHAPTER ONE
Introduction.
1.1 Background of the study
1.2 Statement of the problem
1.3 Objective s of the study
1.4 Significance of the study
1.5 Scope and limitation of the study
1.6 Definition of the terms.
CHAPTER TWO
Literature review
2.0 Introduction
2.1 Voluntary health and welfare organization
2.1.2 Public sector accounting
2.2 Accounting system reporting practice of non-profit making organization
2.3 General treatment of fixed assets and depreciation of non –profit making organization
CHAPTER THREE
Case study and methodology
3.1 historical backgrounf of kwara state water corporation
3.1.1 Corporation assets
3.1.2 The staff strength.
3.2 Research methodology
3.3 Sources of data.
CHAPTER FOUR
Data presentation analysis and interpretation
4.1 The co-operations organization mode of operation
4.2 The organ gram of kwara water co-operation
4.3 Diagram of accounting procedure in kwara state water corporation.
4.4 Analyzing of accounting procedure
4.5 Analyzing of balance sheet under capital employed.
4.6 Analyzing of income and expenditure account
4.7 Analyzing of the comparatives.
CHAPTER FIVE
Summary, conclusion and recommendation
5.0 Introduction
5.1 Summary
5.2 Conclusion
5.3 Recommendation
Bibliograph
1.1BACKGROUND OF THE STUDY
Non-profit making in its simplest form includes the public sectors, ecclesiastical i.e. churches and mosques, clubs e.t.c established to exhibit. A variety of social economic political and loyal characteristics; it is an organization which cater for services of the general public and a whole and thus with no view of making profit. In this sense it has different objectives and is financed in different ways.
The basic background is to impact the knowledge that no – profiting making organization exist and that they have accounts that they keep among the accounts kept by non – profit, expenditure account, wages account, statement of recurrent revenue, statement of recurrent expenditure to mention but of few public sector. Accounting is made up of many independence departments which are entitles on their own such like the case of the public limited liabilities company which is a legal entity. The purpose of accounting is non-profit making organization includes the followings to demonstrate the proprietary of transaction and their conformity with the established rules (i.e rules establishing non-profit making organization) to give evidences of accountability or stewardship within the system to provide useful information for good control and efficient management.