THE EVALUATION OF ACCOUNTING CONTROL SYSTEM IN NIGERIA

TABLE OF CONTENTS

CHAPTER ONE

INTRODUCTION

1.1     STATEMENT OF PROBLEM

1.2     STATEMENT OF PROBLEM

1.3     OBJECTIVE OF THE STUDY

1.3     SIGNIFICANCE OF THE STUDY

1.4     LIMITAITON AND SCOPE OF THE STUDY

1.7     DEFINITION OF TERMS

CHAPTER TWO

2.0     REVIEW OF RELATED LITERATURE

2.1     ACCOUNTING CONTROL SYSTEM

2.2     NEED FOR ACCOUNTING CONTROL

2.3     ESTABLISHMENT AND MAIN DIVISION OF ACCOUNTING CONTROL

2.4     COMPONENT OF ACCOUNTING CONTROL SYSTEM

CHAPTER THREE

3.0     SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

3.1     FINDINGS

3.2     RECOMMENDATION

REFERENCE

CHAPTER ONE

1. INTRODUCTION

1.1     BACKGROUND OF THE STUDY

In Nigeria today there is a great need to peer inside the accounting control system of computerized industries, as this action will involve the ratification and the testing of the enterprise control system with special regards to how the industries is operated upon as well as to ensure the effectiveness of the enterprises accounting system.

However, the regulation of business activities under an efficient system of accounting control may obviate the necessity of protracted detail work by auditors with beneficial result for all the parties concerned.

This is because is real life, situations especially with regards to case of fraud and errors in organizations most of the time without the best of intentions may still intentionally or unintentionally make mistake.  It is not surprising however that inmost brewing industries there are cases o stock losses mis-appropriation of funds, embezzlements.