TITLE PAGE
AN APPRAISAL OF THE USE OF
CONSOLIDATED REVENUE FUND IN THE PUBLIC SECTOR
(A CASE STUDY OF THE STATE BOARD OF
INTERNAL REVENUE KOGI STATE LOKOJA)
BY
KASIMU ABDUL AKIM
MATRIC NO. 2009/HND/ACCT/159
BEING A RESEARCH PROJECT SUBMITTED TO
THE DEPARTMENT OF ACCOUNTANCY, SCHOOL OF MANAGEMENT STUDIES, AND KOGI STATE
POLYTECHNIC LOKOJA.
IN PARTIAL FULFILLMENT OF THE
REQUIREMENT FOR THE AWARD OF HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY.
NOVEMBER, 2011
APPROVAL PAGE
This
project has been supervised and approved as meeting the partial requirement for
the award of higher national diploma in accountancy school of management
studies, kogi state polytechnic Lokoja.
___________________ _________________
Mr. J. B Ittah Date
Project supervisor
___________________ ________________
Mr. idoko J.E Date
Head of department
____________________ _________________
External examiner Date
DEDICATION
This
project work is dedicated to Almighty God for his guidance, protection and
having medicine on me.
I
also utilized this opportunity to appreciate my parents: Mr. Kasimu Bello and most especially my
mother Mrs. Halimat Kasimu.
ACKNOWLEDGEMENT
I wish to thank Almighty God who
makes me what I am.
I
appreciate my project supervisor Mr. J.B. ITTAH who took the pains to read the
various draft submitted to him and makes necessary correction as well as
constructive criticism.
I
also wish to place on record my profound gratitude to all my lecturers in
department of accountancy, most especially the head of the department H.O.D Mr.
J.E Idoko for being great source of my inspiration and encouragement of this
research project and my academic pursuit in kogi state polytechnic lokoja and
the member of my family.
I also wish to thanks most especially my
mother Mrs. Halimat Kasimu for her great support through out my day to day
study and my brother kebiru Kasimu Bello A.K.A. (K.K.B).
TABLE OF CONTENT
Title Page - - - - - - - - - i
Certification - - - - - - - - ii
Dedication - - - - - - - - iii
Acknowledgment - - - - - - - - iv
Table of Content - - - - - - - - v
Abstract - - - - - - - - vi
CHAPTER ONE: INTRODUCTION
1.1. Background of the Study
1.2. Statement of the Problem
1.3. Objective of the Study
1.4. Significant Of the Study
1.5. Research Question
1.6. Hypothesis
1.7. Scope of the Study
1.8. Limitation of the Study
1.9. Definition of Terms
CHAPTER TWO: LITERATURE REVIEW
2.0. Introduction
2.1. Nature and Objective of Public
Sector Accounting
2.2. Fund
2.3. Consolidated Revenue Fund
2.4. Consolidated Revenue Fund of
Federation
2.5. Revenue and Expenditure
Accounting
2.6. Reasons for Applying the
Consolidated Revenue Fund
2.7. Government Accounting and
Commercial Accounting
CHAPTER THREE: METHODOLOGY
3.1. Design of the Study
3.2. Area of the Study
3.3. Population of the Study
3.4. Sample of the Study
3.5. Description of Instrument
3.6. Administration and Retrieval of
Instruments
3.7. Method of Data Analysis
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.0. Data Presentation and Analysis
4.1. Data Presentation
4.2. Data Analysis
4.3. Test of Hypothesis
4.4. Discussion of Findings
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION.
5.1 Summary
5.2 Conclusion
5.3 Recommendation
REFERENCES
APPENDIX
ABSTRACT
This project is concerned with the
appraisal of the use of consolidated revenue fund in the public sector. The
work is designed to analyze and appraise the public sector consolidated revenue
fund.
It is an attempt to highlight or
appraise the public sectors consolidated revenue fund, using the state board of
internal revenue as a case study. The introduction which contains the aim and
objective of the study, the research question, also definition of terms in
government ministries e.t.c Add part is the review of related literatures.
The research methodology which
contains such terns as nature and objective of public sector accounting, fund
e.t.c. Hence in sight of the ministry under study organization analysis and
hypothesis were dealt with. It also touch the finding, recommendation and
conclusion were presented as well as problem encountered such as highlighting
the distinguishing features of consolidated revenue fund in the public sector
and private sector accounting. This also dealt with different recommendation of
the research towards the organization smooth operation.
