Accounting Procedure in Post Primary Institution

Accounting Procedure in Post Primary Institution


Accounting Procedure in Post Primary Institution


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Chapter One of Accounting Procedure in Post Primary Institution



            Accounting procedure in post primary institutions means the process or system by which the various governments approved fees are collected and accounted for by accredited revenue collectors.

            Revenue as income to any organization, institution is there to the government as blood is to human being.  The need for there to be accuracy accounting procedure is to prevent error in the records so that they show the true and fair view of the post primary institution.  This study highlight some of the problems as

(1)               organizational problems

(2)               personal problems

Equipments and encouragement should be adequately provided incentives given to Bursar’s for dedication towards increasing their pace of revenue collection accounting for them to maximize government accounting policies. 


The study is designed to evaluate and assess the accounting procedure in post primary institutions notable in Nsukka North Local Government Area.  The procedure in use is efficient and effectives and the system suit the current trend of events. 

There is also implace the Central Pay-rolling system and most recently they have introduced computer system and aimed at computerizing the entire systems of the boards accounting administration and management. 

However, there are still problems in schools accounting systems like reported cases of fund, forgery of purchase invoices, bank tellers manipulation, poor rendition of revenue and low revenue return. 


The basic objective of this study is to evaluate the accounting procedure in post primary institutions in Nsukka North Local Government Area.

Specific objectives of the study are as follows:

(1)               To investigate the system of accounting to know whether it is appropriate.

(2)               To ascertain the extent to which the established accounting system in achieving revenue collection and accounting of objectives.

(3)               To determine the extent to which schools follows the established accounting system.

(4)               To discover the loopholes in the accounting system in the establishment. 


(1)               In what ways can accounting system be appropriate?

(2)               What is the relationship between revenue collection and accounting of objectives?

(3)               What are the steps that school follows to established accounting system?

(4)               How can the loopholes in the accounting system be discovered in the establishment. 


This work reviews the accounting system procedure methods as is being operated in Post Primary Institutions within Nsukka educational zone of Enugu State.  This project work was executed under twelve calendar months.  In this regard I can easily identify time constraints as a limiting factor. 


Significant of this study are categories into two:

(1)               Practical significant

(2)               Academic significant.

Practical Significance:  The practical significant of this study is that some institutions in Nsukka zone are facing a lot of problems because of the low revenue return caused by the head of the schools.  But this study will assist all head of the schools including the auditors to have proper accounting records.  This is by informing the head of the schools to plan for future because accounting procedures will help the institution to utilize the fund that is coming inside the school very well so that the school accounting system will be more efficient and effective. 

Academic Significance:  Though the researcher restricted the study to Nsukka North Local government, the result of the findings will be of immense benefits to students conducting similar research work on the same topic or ones related to it. 


Accounting:  This is a discipline concerned with the recording, analyzing and forecasting of income and wealth of business organizations and other entities.

Data:  This is a collection of incoming or sougheal facts which need to be processed so that information is produced. 

Education:  This is the prime factors of development.  By education here reference is being made to the schools scattered in the localities of Nsukka North Local Government Area and the certificate.

Information:  Information is defined here as a product of structured and processed meaningful data for purposes of satisfying certain desires and requirements. 

Method:  These are the means or ways by which the system in an organized set-up are operated and implemented. 

Procedure:  This is a set of clerical activities through which a company or organizations activities are executed and controlled which provides information to a management. 

Post Primary School:  As it is used in this project denotes secondary school.  Post primary institution accounting in this context can therefore be said to be the system of accounting adopted by post primary institutions in Nsukka zone in Enugu State. 

Revenue Returns:  This is a term specifically used in public sector accounting to denote the process of collecting money on behalf of an appropriate authority usually the government and remitting such money to that authority via a pre-set procedure of format.

System:  In the business sense, it is an organized method of accomplishing a business function accounting system therefore is an organized method of accomplishing an accounting function. 




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