THE ROLE OF ACCOUNTING IN SOCIETAL DEVELOPMENT

(IN THE NIGERIAN CONTEXT)

PROPOSALS

 

This research work is aimed at as certainly the importance of the recounting profession in the Societal Development (private and Public Institutions inclusive).  It also highlights some of the problems which an accountant may encounter while performing his role as a professional.

The performance of these activities by an accountant and the role he plays in societal development has made accounting the concern of the society and the entire business world.  It is sometime said that accounting is an adjust of business because it is employed to supply financial information to individual and organizations.  Accounting profession could be defined in relation to problems it addresses in the society such as taxation problems, sales statistics, urban congestion, computer technology, etc.  The accounting profession is not only for the good of the individual but also for the society in that it has managerial and social responsibilities to shoulder in the cause of serving the public.

To discuss the project in detail, the study has been divided into five chapters as follows:

1. Chapter one deals with introduction, statement of the problem, objective, significance of the study, limitation and delimitation of the study.
2. Chapter two deals with the review of related literature, definition of accounting, the necessity for societal development and the role of accounting in societal development.
3. Chapter three discuses the research design which includes the area of study, types of data used and location details.
4. Chapter four deals with the analysis of findings based on the data collected. It evaluates and discusses the findings.
5. Chapter five deals with the findings, recommendations and conclusions made by the researcher.

CHAPTER ONE

1.0     Introduction

1.1     Objective of Study

1.2     Significance of the study

• Statement of Problem

1.4     Hypothesis

1.5     Scope and Limitation of the study

• Definition of Terms

 

 

CHAPTER TWO

• Review of Related Literature
  • Definitions of Accounting
  • Historical development of Accounting
  • Purpose of Accounting
  • Users of Accounting Information
  • Presentation of Accounting Information
  • Accountings Activities and Accounting Officers
  • Probity and Accountability – a Necessity for Societal Development
  • The Role of Accounting in Societal Development

 

CHAPTER THREE

• Research Design and Methodology
• Research Design
• Area of Study
• Types of Data used
• Location of Data
• Method of Data collection
• Determination sample size, population size and sample fraction.

CHAPTER FOUR

4.0     Data Presentation and Analysis

• Presentation of Data
• Method of Data Analysis and the Analysis itself
• Tools for Data Analysis
• Analysis of Data
• Conversion of Data collected into figures
• Test of Hypothesis
• Statement of hypothesis one
• Statement of Hypothesis two
• Statement of Hypothesis three
• Statement of Hypothesis four

 

CHAPTER FIVE

5.0     Summary, Findings, Conclusion and Recommendation

• Summary of the Findings
• Conclusions
• Recommendation

References

CHAPTER ONE

 

• INTRODUCTION

This project is aimed at looking into the accounting profession in details and examining its role in societal development.

A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs.  Also the development of accounting process has been related to economic progress and societal development of a country.

History shows that the higher the level of Civilization or development, this more elaborate and wider the accounting method becomes.

Since Picoli’s days to this present day, accounting has recorded a lot of tremendous changes and growth all over the universe. For instance during the first sixty years of the twentieth century, a major economic and societal force had thrown the accounting profession into new frontiers and responsibilities.  The factors contributing to this growth are the increase in the population of large corporate business in the affairs of business by way of taxation and business regulations, technological advancement especially in the area of computerization – which has rapidly changed the process of data procession.  These factors, to a great extent, have deeply contributed tot he development of the accounting profession over the years.

The role of computer in the accounting profession has facilitated the traditional functions such as payroll, cost accounting and general bookkeeping.

It is also being used for analytical purposes such as forecasting,     cost benefit, analysis, etc.

As professionals, accountants are expected to demonstrate a responsibility tot he public services above their commitment to personal economic gains.  Accountants recognize that the special esteem.  They enjoy obligates them to work for the improvement of society. Complimenting their obligation to society, accountants have analytical and evaluative skills needed in the solution of the over-growing problems of the universe.  The special abilities of accountants as well as their independence and ethical standards, permit them to make significant and unique contribution in such areas as protecting the public interest, preserving environment interest and controlling and improving public programmes.

In recent times, the work of accountants increased in scope.

The reward as added to the accounting profession include installation of accounting system, auditing and investigation management of social activities and host of others.

It is also of importance to note that the increase in the scope of accounting give rise to complex problems, which accountants must encounter.  This is why competent accountants are needed in the various areas (i.e. to ease the accounting problems facing the management of companies and the society in general).

Apart from providing accounting information, the accountant also gives his opinion on a wide range of representations such as sales statistics, lease agreement, etc. or the fact that, accounting is not only for the good of the individual accountants have to be conscious of the society’s benefit.  This is because social responsibility and service tot he public is the major objective of the accounting profession.

Thus, there is the need for the accountants to develop a social attitude towards their profession.  Recall that the accountant is duty bound to exercise his duties with reasonable care, skill and diligence.  He must offer his integrity and reputation to the public, which relies on his judgment and pinion.

 

• OBJECTIVE OF STUDY

In view of the purpose of accounting and how it affects the society generally, this study is designed to achieve the following objectives.

1. Identify the users of accounting information
2. Highlight the importance of accounting information to its various users

• Highlight the role played by accountants toward providing accounting information to its users

1. The contributions of the accounting information towards societal development

 

• SIGNIFICANCE OF STUDY

It is hoped that this study when completed will

1. Be able educate the management of firms on how important it is to tailor their accounting information requirement in such a way that they can take decisions which will help maximum the objective(s) of the business;
2. Be able to educate shareholders (prospective ones inclusive) on how to watch out for profitable and viable firms in which to invest their capital;

• Provide prospective employees with information that will enable them look out for companies that can offer them safe employment through growth over the period of time;

1. Equip trade uncoils with methods of calculating the claims for higher wages and better conditions for labour
2. provide creditors with the acid test with which to know if a prospective debtor can keep can keep to the terms of credit;
3. assist the government and its agents on effective revenue generation and allocation;

• help consumers to use accounting data to asses the viability of a company (with respect to long term contracts);
• sensitizes competitors towards using accounting information for purposes of companies;

1. Bring accountants to remembrance in respect to their roles in societal development.

 

• STATEMENT OF PROBLEM

The accountancy profession is faced with ‘teething’ problems, some of which include:

1. Professional Abuse and Indiscipline: This is where an accountant (for instance) fails to keep to the ethics of the accounting profession. The accountant here forgets that the owes a fiduciary responsibility to his clients and the public in general.  Cases of this comes up where accountants encourage their clients to void paying the tax they should be intentionally declaring a huge operating loss for tax purposes where the client actually made profit during the basis period of assessment.  This false declaration does not only obtain for tax purposes.  You also see it where in a bid to help their client obtain loans from financial institutions, accountants falsely declare very high profits in order to enhance their client’s opportunity of obtaining loan.
2. Imposition by Management and Top Government Officials: Offer times, accountants are reduced to the level of terms paper tigers. They can only bank but cannot bite.  They are threatened by these officials.  Failure to keep to such an injunction may lead tot he disengage of the accountant’s duties (or even death). As a result, accountants keep closed eyes on such situations.

• Inadequate Internal Control System: Failure to install and implement an adequate internal control system hampers effective auditing.  This is because there are no proper checks and balances established to curb the excesses of the management and staff of an organization.

1. Inadequate Method of Data Processing: Nigeria is still faced with the problem of the manual system of recording and processing financial data into usable information. This system, as we know is very tedious and prone to error(s).

The computer; till data, is still out of the reach of may organization (especially the small scale business) due to its exorbitant each outlay. If this were to be made available to interested buyers at subsisted amounts, the headache associated with the manual system of operation will be reduced to the barest minimum.

1. The Institute of Chartered Accountant of Nigeria (ICAN): This body is among the problems to reckon with so long as the accounting profession is concerned. Many a time, graduate accountants are denied jobs because they do not have a certificate to show that they are members of this body.  In recent times, it row seems as if it would be easier for a camel to pass the ICAN Exams.  As a matter of fact, persons who though chartered in some other country but somehow finds themselves here in Nigeria, are not recognized as professional accountants until they charter with the ICAN.

These are the problems (among many others) that the researcher can mention. These and other similar problems cannot be solved without a research of this kind.  Hence in study, the researcher would advance solution to the problems and t the same time make very useful recommendations that will both alleviate these problems and enhance the prospects of the role of accounting in the development of the Nigerian society.

 

• HYPOTHESIS FORMULATION

With regard to the problems identified above as well as the objective of the study, the researcher has these propositions to make:

HYPOTHESIS ONE

Ho:    Accounting information is not important to its users.

Hi:     Accounting information is important to its users

          HYPOTHESIS TWO

Ho:    Nigerian accountants have not been participating in social     development.

Hi:     Nigerian accountants have been participating in societal        development.

HYPOTHESIS THREE

Ho:    Accounting information is insignificant to societal                           development.

Hi:     Accounting information is significant to societal                              development.

          HYPOTHESIS FOUR

Ho:    Adequate internal control system is not necessary in the        provision of accounting information.

Hi:     Adequate internal control system is necessary for reliable      accounting information.

 

• SCOPE AND LIMITATION OF THE STUDY

The study will cover the externalist trade of accounting, the purpose of accounting, the users of accounting information, the problems facing accountants in the present day Nigeria and the role of accounting in societal development (in Nigeria).

This researcher work was constrained by academic workload, inadequate finance, time and other ancillary problems.  The data required for this work was not easy to get because the respondents, though co-operative, were not always available when their assistance was needed.

Nevertheless, it is hoped that the study will represent the role played by the accounting profession in societal development.  The conclusive drawn from the researcher is hoped to be of empirical relevance to the people of Nigeria.

 

• DEFINITION OF TERMS

BANK DISTRESS:

This is a state of being in difficulty by a bank as a result of lack of money.

BUDGET

A plan expressed in financial terms, which covers a period, usually one year and contains the income and expenditure of an organization within the period as well as policy to be pursued during the period for the attainment of the set standard.

CLIENT:

A company or individual to which an accountant owes a profession duty to render special service which is under a contract term for a period.

COMPUTER:

An electronic data processing device used to facilitate data   processing and its storage for use when needed.

INTERNAL CONTROL:

The whole system of control, financial and otherwise, established by management to carry on the business of the enterprise, in an efficient and orderly manner, to ensure adherence to management policies, safeguard the asset and secure as far as possible the completeness and accuracy of the records.

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CASH BUDGETING AS A BASIS FOR DECISION MAKING.

(A CASE STUDY OF AGUATA LOCAL GOVERNMENT AREA).

ABSTRACT

 

The research project was on cash budgeting as a basis for decision making (A case study of Aguata Local Government Area).

The whole work has been divided into five chapters.

Chapter one, Introduces the project

Chapter two, talks on literature review

Chapter three takes care of the methodology

Chapter four is about data analysis and

Chapter five is about summary, conclusion and recommendation.

In carrying out this project the researcher applied two pronged approaches to sounding of data.

The two approaches were the primary and secondary source of data collection.

In case of the primary approach researcher developed a list of questionnaire which she distributed to respondents.  The second data collection utilized library research, textbooks, journals and unpublished lecturers.  The questionnaire is attached as an appendix on the end of the work.

The data were analysed in form of hypothesis by using chi-square form of analysis the researcher found out that some project were started and abandoned half way while some other establishments adhere strictly to their cash budgets.

In her conclusion, the researcher said that cash budgeting is an important management tool both in public and private sectors.

Finally, the researcher recommended that orientations programme should be organised for new staff, that modern accounting equipments should be bought and put in use, that monthly cash budget should be introduced to take care of fluctuations in the economy and that management should install effective financial rewards as motivation towards meeting the organisations budget objectives.

PROPOSALS

 

In management audit they attempted to aid the management of the organisation by providing it with information and analysis useful in the process of control.

Management audit can also be significant in financial accounting area.

For many year now, stockholders, potential investors and other interested parties have been concerned with the annual reports of major co-operations and the attached letter from the president of the corporation.

Accountants have been attempting to deal with this problem for some years now and many proposals have been presented to which management audit is the one that I think that has the greatest potential for the future.  For both internal and external reporting purposes.

Who are capable for appraising performance both for accounting data and management analysis.  If this appraisal were made and an opinion rendered, the management audit would be of significant benefit to internal and external parties alike.

The purpose of the audit is being the attestation of management’s representations of an independent examiner.  By attestation I refer tot he reliability of management statements regarding its own decisions as proven by an independent third party.

The auditor’s financial statement examines the performance of the company accountable tot he stockholders for its decision.

Also management audit is a way of evaluating the performance of management in regard tot he decisions made, the efficiency of its operating and the attainment of corporate goals.

To this date, there has been little empirical research to determine the potential value of the management audit to users of the willingness of management audit process.

However, the management audit concepts it carefully designed could prove to be a most important development in the management appraisal field.  With a view to improving management efficiency.

This research is intended to investigate the extend to which management auditing is applied by organization in Nigeria.

For example it is utilized by organisation as a tool of improving management efficiency made.

This research involves, library work, periodicals and consulted published professional journals.

CHAPTER ONE

1.1     Introduction`

1.2     Statement of problem

1.3     Purpose of study

• Significance of study
• Scope and limitation
• Formation of hypothesis
• Definition of terms

Brief history of aguata local government area

Reference

 

CHAPTER TWO

• Review of related literature
• Budgeting as a decision-making tool
• Benefits/advantages of cash budgeting
• Preparation of cash budget
• Functions of the budget committee
• Stages of cash budget preparation
• Guideline for cash budget preparation
• Objective of cash budgeting
• Essential of budgeting

Reference

 

 

 

CHAPTER THREE

• Research design
• Sample size
• Method of data collection
• Method of data analysis tool
• Decision rule chi-square

Reference

 

CHAPTER FOUR

4.1     PRESENTATION AND ANALYSIS OF DATA

 

CHAPTER FIVE

• Summary
• Finding
• Recommendation
• Conclusion

Bibliography

Questionnaire

 

 

CHAPTER ONE

 

• INTRODUCTION

“For which of you desiring to build a tower does not first      sit and account the cost whether he has enough to complete it” (Lk. 14:28).

Every rational economic unit has some objectives to attain. Individuals, corporate bodies or governments have     objectives to achieve.  To achieve their respective objectives,           resources have to be made available.  Unfortunately nature did       not distribute her resources abundantly, whilst objectives and        needs are numerous and varied as there are various economic           units.  But the means (that is resources) to satisfy those needs        are very scarce.  Thus one has to utilize his available resources   effectively in order to realise what one want.  To maximize the    objective of an economic unit requires that one has to plan.

Planning, therefore is the process of determining the future    course of action in order to attain a desired objective or a set      goal.  A business enterprise may have as its objective the           erection of an addition factory in say, seven years time.  It     therefore draws up a plan to accomplish the task it has set for itself.

Because finance is scarce, thus each year the enterprise has to plan towards the building of the factory.  This yearly explain is         known as budgeting – a subset of corporate plan.

To a lay man, budget is just an estimate of how to spend money.  To the government budget is an estimate of a plan of     how resources are going to be supplied and utilized stated a quantitative and monetary terms within a specified period.

To accountant therefore budget is a quantitative statement    in financial terms, prepared for a specific period, it may be one       year for the realization of enterprise set goals.  It is thus a very    important decision-making instrument.

A budget is defined as a financial or quantitative statement,   prepared and approved prior to a defined period of time, of the      policy to be pursued for the purpose of attaining a given objective.

(A budget is the conversion usually by segments and on short range basis of plan into figures, an accounting as it were for the future).

A comprehensive budget is made up of functional or sub-      budgets.  Some of them are, sales budget, production budget,      material purchase budget, factory cost budget, selling and administrative budgets, capital expenditure budget etc.

All these functional budget are summarized and compressed in       one budget called the MATER BUDGET.

This is defined as a total debuget in which are packaged in    one statement the sale; expenses on production, capital         movement on land, equipment and cash budgets of an organization.

 

CASH BUDGET

Since cash is the most active financial account in a business, the key in preparing a financial budget is therefore, a forecast of cash flows leading to a cash budget.  A cash budget is one of the most important budgets prepared in an organisation.  It shows in summary form, the expected cash receipt and expected cash payment during the budget period, liquidity and cash flow management are key successful operations of any organisation and it is with good reason that cash budget should receive close attention from accountants and managers.  A cash budget is defined as the planed cash position by interim period for a specific time span” it consists of two parts.

1. The planned cash receipt (inflows)
2. Planed cash disbursements (outflows)

It is concerned with ways to speed up the inflow of cash, ways to delay outflow of cash, sources of cash and temporary uses of excess cash²

Cash budget shows the effect of the budget activities selling, buying, paying wages, investing in capital equipment and so on, on the cash flow of an organisation, it is a continuous activity with budgets being rolled forwards as time progress³.

Cash budget are prepared in order to ensure that there will be just sufficient cash in hand to cope adequately with budgeted activities.  The cash budget may show that there is likely to be a deficiency of cash in some future period in which cash over draft or loans will have to be arranged or activities curtailed or alternately the budget may show that there is likely to be cash surplus in which case appropriate investment or use for the surplus can be planned rather than merely leaving the cash idle in current account.

 

• STATEMENT OF PROBLEM

Budget is one of the controlling instrument by Management.

It is a plan or estimate to be attained by an enterprise.  The problem is why budget goals in some cases failed to be realised.  It is because of insufficient capital.  There are numerous needs but resources to satisfy these need are very scarce.  It is with the view to find solution to these problems that the researcher has undertaken this study with Aguata Local Government Area as a cash study.

 

• PURPOSE OF STUDY

This study is embark upon in order to assist organizations and other interested groups who use cash budget in decision makings.  Infact the objectives of this research are: To inform an organisation of its cash position at any point in time.  To explain how situational variable could effect budget goals and to point out budget limitations.

• SIGNIFICANCE OF STUDY

The significance of the cash budgeting are:

1. Cash budgeting instills in executive as well as their sub-ordinates the habit of basing decision on investigations studies and research.
2. It provides the yard stick for control of operations is a business firm or any organisation.
3. It makes possible the control over operation, revenue and cost.

 

• SCOPE AND LIMITAITON

In carrying out this work the researcher encounter some constraints.

 

1. Money: A huge amount of money was needed in printing out the questionnaires and equally large amount of money was needed in shuttling between one office and the other in distributing the questionnaires and in collecting them back.

 

1. Time: The time allotted for the research work was not enough as to enable the research give an in-depth treatment to is.

 

1. Low Response by the respondents: Some of the respondents would tell you to come and collect the questionnaire in about two days time, only to be met with their absence on the day appointed.

Then to reduce this constraints made the researcher to

chose Aguata Local Government Area which is nearness as a scope of study.

 

• FORMATION OF HYPOTHESIS

Based on the statement of the problem the following

hypothesis has been formulated.

 

1. Ho: my organization has been operating a system of cash budgeting.

HA:   My organisation has not been operating a system of cash budgeting.

 

1. HO: Operating of cash budgeting in my organisation has been continuous

HA:   Operating of cash budgeting in my organisation has not been continuos.

 

1. HO: If my organisation experiences any cash budget surplus, it invests it to field income

HA:   If any organisation experiences any cash budget surplus, it does not invest.

 

• DEFINITION OF TERMS

 

CASH:                 Money inform of coins and notes rather

than cheques.

 

BUDGET:            A financial summary of estimated income and expense of a government, business or household for a given period of time, usually one year.

CASHFLOW:       The flowing of money into a business (as income and out of business wages materials).

 

MANAGEMENT:         The body of these in positions of

administrative authority.

CREDITORS:      Persons, group of organisation to when money is owned.

 

DEBTORS: Person, group or organisation that owns money.

 

SURPLUS: Amount left over after one has used all that one needs amount by which money received is greater than money spent.

 

DECIFIT:             Amount by which something especially sum of  money is too small.

 

 

 

          BRIEF HISTORY OF AGUATA LOCAL GOVERNMENT       AREA

Aguata Local Government Area was one of the oldest Local Governments in the Eastern Nigeria.  It was created by then colonial master through the indirect rule system.  The came and sought for a land to build and administrative centre to facilitate easy administration and bring their government nearer tot he people that was the year 1918.  A renounced traditional rules and prominent warrant Chief Ezeabasili (Gbulie Aku 1 of Isuofia) showed them a virgin land that is now the headquarter of Aguata Local Government Area to build according to him their temporal office which thought would be temporal.  The district officer (D.O) as he was called then accepted the offer with good faith and started the building.

The district officer was told that the name should be named Aguata meaning land of grasses.  With advent of fine the site had undergone many changes.  Now the headquarters is now an attraction centre with many magnificent buildings here and there.

By then the towns that made up the local government were forty-five (45) in number.  After the independence many of them agitated to carve out their own local government out of their mother local government.

The people of Orumba was granted an autonomy in 1988 by then government of Col. Nnaemeka Akonobi.  Again it was spitted into Orumba North and Orumba South in 1990.

Presently the Aguata Local Government Area is made up of  fourteen (14) town namely:

Achina, Aguluezechukwu, Akpo, Amesi, Ekwuluobia, Ezinifite, Igbougwu, Ikenga, Iusofia, Nkgologwu, Oraeri, Uga, Umuona, Umuchu..  Almost all these communities have one or more secondary school many commercial schools (both approved and inspected, but yet to be approved, are more than 100 primary schools and nursery school.

The Local Government area is bounded in the nest by Anaocha Local Government Area and in the Eastern part by Orumba North Local Government Area.  in its Northern part Anaocha Local Government area on the boundary.  While Ideato Local Government of Imo State is on its southern part.

The Local Government Area is made up of department namely, health and agricultural department and finance department.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REFERENCE

Buter C. I.                      Principles of cost accountancy

Cassell limited, London,

4^th Edition 1973 pg. 467

 

Howard B. B                 Introduction to Business Finance

And Uption M.              Mc. Grawhill Book Company

Incorporated American

1^st Edition, 1953,pg. 169

 

Monwuba A. O              Principles and practice of cost accounting Publisher – Enugu Nigeria

1^st Edition, 1995 pg. 150

 

Enclychlopedia:             Americana Enclyclopedia Vol. 5

new standard Enclyclopedia Vol. 3 pg. 484.

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

Foreign Transaction For Dollars Payment :
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 Account Number:  0117780667. 
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Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

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