ABSTRACT
In this study the objective of the researcher is to evaluate the accounting principles in the manufacturing sector concentrating on Celest Plastic Industry, Asaba. This is a company that manufactures plastic chair, plastic tables, plastic plates, plastic containers etc. To do this research work the researcher was able to discover that the following were some of the problems militating against the evaluation of accounting principles in the manufacturing company in Celest Plastic Industry, Asaba. Appointment of unqualified accountant to act as account supervisor. Negative attitude of some accountants towards accountability resulting to inadequate keeping of accounting and financial records. Chapter one, it entails the introduction of the study, statement of the problem, objective of the study, scope and limitation of the study, research question and definition of terms. Chapter two, involve the literature review, who is an accountant, define book-keeping and account differentiated, government accounting define objective of accounting in the public sector, legal basis, nature and some problem of the Nigeria pubic sector accounting. Chapter three, the researcher used questionnaires and oral interview in collecting the necessary data and information required. The sample size was determined and validity and reliability of instruments were shown. Chapter four, the researcher presented and analyzed the data gotten from the questionnaire in order to assess the accounting system of the sector testing of research question and major findings. Finally chapter five, the researcher after everything, summarized the findings from the data gotten. And resolved into making reasonable recommendations before concluding at last.
TABLE OF CONTENTS
Title i
Approval ii
Dedication iii
Acknowledgement iv
Abstract v
Table of contents vi
Chapter One - Introduction
1.1 Background of the study 1
1.2 Statement of problem 4
1.3 Objective of the study 4
1.4 Research Question 5
1.5 Significance of the study 6
1.6 Scope of the Study 6
1.7 Limitation of the Study 7
1.6 Definition of Terms 7
Chapter Two – Introduction – Literature Review
2.1 Concept of the Management Accounting 9
2.2 Financial Statement Analysis 12
2.3 Decision Accounting 14
2.4 Throughput Accounting 15
2.5 Management Information System 16
2.6 Scope of Accounting Principles 17
Chapter Three - Research methodology
3.1 Research design 19
3.2 Population of the Study 19
3.3 Sample Size 19
3.4 Sample Techniques 20
3.5 Research Instrument 20
3.6 Validation of Instrument 21
3.7 Reliability of the Instrument 21
3.8 Method of Data Collection 21
3.9 Method of Data Analysis 22
Chapter Four - Data Analysis and Presentation
4.1 Introduction 23
4.2 Presentation and Analysis of Research Question 23
4.3 Discussion of Finding 31
Chapter Five - Summary Conclusion and Recommendations
5.1 Summary of the Study 32
5.2 Conclusion 32
5.3 Recommendation 33
5.4 Suggestion for Further Study 34
Bibliography 35
Appendix 37
Questionnaire 38