AN EVALUATION OF ACCOUNTING SYSTEM IN A MEDIA ORGANIZATION (A CASE STUDY OF NTA ILORIN)

TABLE OF CONTENTS

                                                                                                          PAGE

TITLE PAGE                                                             

CERTIFICATION                                            

DEDICATION                                                            

ACKNOWLEDGEMENT                                          

TABLE OF CONTENTS                                

CHAPTER ONE

INTRODUCTION

1.0     Background of the Study                                                    

1.1     Statement of the Research Problem                      

1.2     The Objectives of the Study                                    

13      Research Hypothesis                                               

1.4     Significant of the Study                                 

1.5     Scope and Limitation the Study                              

CHAPTER TWO

2.1     Literature Review                                                     

2.2     Accounting Process                                                            

2.3     Accounting Theory                                                              

2.4     General Accepted Accounting Principles              

2.5     The Debit and Credit Account                      

2.6     Journal                                                            

2.7     References                                                                          

CHAPTER THREE

3.1     Research Methodology                                            

3.2     Types of Research Design                                                

3.3     Study Population                                                      

3.4     Sampling Size                                                                      

3.5     Sources of Data                                                        

3.6     Data Collection Instrument                                     

3.7     Validity and Reliability of the Instrument                

3.8     Statement of Hypothesis                                         

3.9     Limitation of Methodology                                        

CHAPTER FOUR

4.1     Data Design and Analysis                                       

4.2     Presentation and Analysis of response to questionnaire   

4.3     Accounting Procedures                                           

4.4     Salaries and wages procedures                                        

4.5     Cash Collection and Payment Procedure              

4.6     Final Accounting Procedure                                    

CHAPTER FIVE

5.1     Summary                                                                              

5.2     Conclusions                                                                         

5.3     Recommendations                                                              

APPENDIX                                                                

BIBLIOGRAPHY       

CHAPTER ONE

1.0     BACKGROUND OF THE STUDY

Accounting is said to be the method of communicating and interpreting transactions in any business- organization. Accounting is used to qualify the transaction involved.

From whatever angle accounting extends beyond the actual recording of transaction. It includes the use of these records their analysis and interpretation.

Accounting facts are used by accountants and business owners to determine the performance of their business.

           Furthermore, it is used to know whether the firm is making profit or otherwise, it could be used as well as to know whether or not the firm will be able to meet it future undertakings as they come and so not have a cause to windup for lack of fund.

Insufficient financial management is one of the major causes of business failure especially of this period of economic depression.

At any rate, proper recording of transaction are very vital to the survival of any business organization for the recording of its financial involvement cannot be over emphasized.

Furthermore, adequate accounting system in any organization also contributes greatly to it financial stand. More so, government both at the state and federal level is concerned with the financial system that operates in any organization. This is because accounting records makes it possible for government to measure whether an organization has compiled with the stipulated procedures or hot.

Finally, the management at any firm should be made to understand that there is no substitution for standard financial system that is for efficiency the best economy should be adopted.

1.1     STATEMENT OF THE RESEARCH PROBLEM

The focus of this study is to identify the impact of accounting system in a media organization.

Hence, in the course of the study, effort has been made to find remedy to the following research problems.

·      What are the various services provided by accounting system to the authority?

·      What is the historical background of accounting system to the media organization?

·      What are the roles of accounting system when receiving money on behalf of the authority?

·      What are the accounting procedures Involved when making payment in the case office and filling to the payment voucher?

·      Does the regulatory authority have role and impact on the accounting system directly to media organization?

·      What are the effects of accounting system in a media organization on Nigeria economy?

1.2     THE OBJECTIVES OF THE STUDY

The objective of this case study is to examine the importance of a good accounting system in a media Organization and also established it.

Ø  The programmes and activities of the authority are conducted and expenditure are made in accordance with what is stipulated in the accounting rules and regulations

Ø  The authorities assets are safely kept and judiciously dispose the liabilities are truly incurred and expenditures are made in the authority.

Ø  All revenues and receipts are collected and properly accounted for.

Ø  To know whether authority accounting procedures comply with the, generally accepted accounting principles.

1.3     RESEARCH HYPOTHESIS

The general hypothesis that will be tested in this course of the research is as follow;

HO:    Accounting system has no positive impact in a media organization

HA:    Accounting system has positive impact in a media organization

HO:    Accounting system is not the source of preparing final accounting of media organization.

HA:    Accounting system is the major source of preparing final accounting of media organization

1.4     SIGNIFICANCE OF THE STUDY

The study is carried out mainly td know whether the good accounting system is used in Nigeria television authority. The study is very important because many corporate organization, government agencies and individual rely on this study for decision making.

And also, it is through this, study, they will know whether the accounting system of Nigeria Television Authority, Ilorin is good in accordance with the provision of law. Therefore, this study will solve a lot of problems for the users and bring about improvement and development of the society.

Accounting therefore is concerned with the -recording analysis and forecasting of income and wealth of a business and other entities.

1.5     SCOPE AND LIMITATIONS OF THE STUDY

This case study is only a comprehensive study into the kinds of accounting system existing in the finance Department of the Nigeria Television Authority, llorin. It is intended to be investigations into any alleged fraud in the organization to make this project were based on primary and secondary sources of data. The scope of the research is limited to accounting system of Nigeria Television Authority and therefore does not cover all other system of the authority However, the cost of this study makes us limit our research to Nigeria Television Authority nation wide. Also, the time available for me to carry out the study is short that I cannot finish my research within stipulated time; we are to cover all branches of Nigeria television Authority nation wide.

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