Abstract
This study examines the evaluation of designing an effective accounting system for non-profit making organization in Nigeria. The objective of this study is to find out if organization has a proper accounting and internal control system and also to find out if the members of the non-profit making organization are being exploited by the administrators. The data for this study are collected through questionnaire and personal interview. However, the questionnaire forms the major instrument of data collection. The simple random sampling method is used to select the respondents of the study. It was found out that organization structure of the association impose accounting leaders and does not give them enough liberty. The study concludes that account and financial statement of the organization are subject to both internal and external auditing. It was recommended among others that comprehensive budget should be drawn up and as much as possible it should be made for revision if necessary.
TABLE OF CONTENTS
Chapter One: Introduction
1.1 Background to the Study
1.2 Statement of Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Statement of Hypothesis(es)
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitations of the Study
1.9 Definition of terms
Chapter Two: Review of Related Literature
Introduction
2.2 Who needs Accounting?
2.3 Activities of Non-Profit Making Organization
Accounting System in Non-Profit Making Organization
2.5 Objective of Financial Management
2.6 Resource Management
2.7 Accounting Systems and Records
2.8 Problem of Accounting in Non-Profit Organization
2.9 Internal Control
2.10 Essentials of Effective Internal Control
2.11 Budget and Budgetary Control
2.12 Need for Organization Audit
2.13 SAS/IAS Provision in Respect to Accounting
Chapter Three: Research Method and Design
3.1 Introduction
3.2 Research Design
3.4 Sample Size
3.5 Sampling Techniques
3.6 Sources of Data Collection
3.7 Methods of Data Presentation
3.8 Methods of Data Analysis
Chapter Four: Data Presentation, Analysis and Interpretation
4.1 Introduction
4.2 Presentation of Data
4.3 Data Analysis
4.4 Hypothesis Testing
Chapter Five: Summary of Findings, Conclusion and Recommendations
5.1 Introduction
5.2 Summary of Findings
5.3 Conclusion
References
Appendix I
Appendix