Download Tag: GOVERNMENT MINISTRIES

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of theirs. However, due to the crudeness of accounting methods in the early stages of civilization individuals checked accounts for themselves. The impetus given to trade and commerce in the 15th century by the Renanssance ...

Abstract Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually maintained by the Central Bank of Nigeria and all payments done through this account as well in order to enhance accountability of government revenue; transparency and avoid misapplication of public funds. The implementation of TSA ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY: One problem of management is planning but planning is useless if it is not implemented.  The success of any plan is based on adequate control and monitoring of the resources of the disposal in order to achieve the required objective. However, this is a research on the implication of accounting as an internal control machanism in Enugu State Ministries. Accounting is defined as art ...