THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA (A CASE STUDY OF CENTRAL BANK OF NIGEIRA (CBN)

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Proposal

Table of content

CHAPATER ONE

1.1            Introduction

1.2            Historical Development of CBU (A Public company)

1.3            Statement of problem

1.4            Purpose of study

1.5            Research questions

1.6            Significance of study

1.7            Scope and limitations of the study

1.8            Definition of term

References

CHAPTER TWO

2.1            Literature Review

2.2            Historical development of Accounting in Nigeria

2.3            The nature of accounting principles

2.4            Types of accounting principles

2.5            Factors affecting accounting principles

2.6            Budgeting and budgetary control

2.7            Standard costing as a tool for control

References.

CHAPTER THREE

3.1            Research Methodology

3.2            Research design

3.3            Determination of sample

3.4            Area of study

3.5            Population study

3.6            Sample of study

3.7            Method of investigation

3.8            Method of data analysis

3.9            Development of research instrument

CHAPTER FOUR

4.1            Presentation of data & Analysis

4.2            Presentation of data

4.3            Analysis of  data

CHAPTER FIVE

5.1            Summary of findings

5.2            Conclusion

5.3            Recommendations

5.4            references

CHAPTER ONE

1.1            INTRODUCTION

In most developing countries including Nigeria, government participation in economic activity is usually significant.  One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating services of an economic or social character on behalf of the government.

Since the colonial era, especially after independence in 1960, Nigerian public enterprises have witnessed a steady growth unit recently.  Its Olisa (1988:133) pet it. Beginning as a trickle in the period between this era of the second world war and Nigeria attainment of independence the creation of public corporations had risen to flood level since independence and his maintained a steady growth.  The rational behind the establishment of public enterprises in Nigeria are many.  Some of the reason include:  generating revenue, they would add to available rational capital for the support of development and welfare programme, making to be controlled by a  few individual, it possible for important profitable enterprises to be controlled by a few individual or group, organization certain critical activities national survival and economic stability and providing employment opportunities (Ademolukun 1983).  However, after a long period of growing, starts intervention in the Nigerian economy through public enterprises, the and of 1980’s onwards had witnessed a reversed which has sometimes been dramatic in public opinion and therefore public policy.

This has been brought by the persistent losses which state enterprises that have been running over fears. Consequently, there has been a willingness to look at alternative policy strategies for the achievement of economic development.  At the forefront of these strategies is the minimization privatization of public enterprises.

In Nigeria, public  enterprises are engaged in a while spectrum of economic activities including agriculture, mining, construction, manufacturing, commerce and services.  The classification of public enterprises in Nigeria, had been made according to varieties of criteria by different authorities.  The public service review commission (1975:101) classified public sector int.

Public utilities

Regulatory of service body

Financial institutions

Commercial ad industrial enterprises