Accounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share.

This research work, “Accounting information system in a transport organization [ a case study of Nigerian Railway corporation]”, suggests ways of minimizing the effects of the problems of inefficient accounting information. It is believed that an improvement in this regards will enhance the performance of the corporation.

To enable the researcher find solution to the problem of this study, some questions were raised in form of hypothesis, which were developed comprising the null and alternative hypothesis.

Ho :- Accounting information is dispensable in the management of Nigerian Railway corporation.

Hi :- Accounting information is dispensable in the management of Nigerian Railway corporation.

Ho :- The activities of unqualified accounting officers are responsible for the poor performance of the accounts department in NRC.

HI :- The absence of computer system application dose not affect the timeliness, accuracy and availability of accounting information in N. RC.

AS A result of detailed analysis, study has reveal so many important phenomena in respect to accounting information system in Nigeria Railway corporation.

The method of data collection were primary and secondary methods. The data collected was analyzed by means of chi – square testing of hypothesis.

With respect to the research findings, the following recommendations are made to the possible ways of improving the efficiency of the accounting information in NRC

1.There should be a periodic training to enhance the performance of staff of accounts department of NRC

2. The corporation should employ the services of qualified and competent accounting personnel.

3. There should be the introduction of computer system application in account department of NRC.

4.There should be payment of salaries to the employees as at when due.

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE CORPATTION

The Nigeria Railway corporation (NRC) has been in existence for decides. It is regarded as the largest transport corporation in Nigeria and has a high network operations. It is alms are spread to the six geo political zones in Nigeria. The Nigeria railway corporation that looks like an old man today was as old as a day old body far decades ago. It had her birth in 1898, that is, one hundred and seven years ago. This happened in Lagos due to the approval by the Lagos Government.

Today, the existence and services of Nigeria railway corporation Eastern Division is one of the division In Nigeria. This Division covers the entire Eastern part of Nigeria. The corporation camer initial existence in the Eastern part of Nigeria in the year 1913. Thee initial place was harbour that is now called port-Harcourt in 1915 and ran a new railway to the near by coal mines. The discovery of coal ion Enugu and a potential deep water harbour found 64km from the sea, up the harbour bonny river led to the extension of Nigerian railway corporation into Enugu.

The eastern line was extended north wards in 1924. The line from Kaduna joined that from Enugu near Kafarchan in 1926. The 910.4 km line (the line that run from the East to the Northern part of Nigeria was opened to traffic in 1927. The Marudai bridge was completed in 1923. A rail of 100.8km was built to js, on the Bauchi, plateau. North west Gusau was connected with Zaria and an extension to kauna Namoda in 190. By 1954 the railway density of 9.0-44.8km per thousand. The system was a single track of 3 feet 6 in changuag, except for the Bauchi light railway, which was 2 feet, 6 inches Guage.

During the above stated periods, the Nigerian railway corporation held a premier position in the transportation industry in Nigeria, carrying almost all traffic for exports from the hinter lands to the coasts and imported manufactured goods coming into Nigeria. The Railway was commanding sixty six percent of the transportation in the transport industry in 19388- 19398, sixty three percent in 1948- 49 and sixty one percent in 1952 – 1953.

Ever since 1898, the Nigeria railway corporation has contributed immenably towards the improvement of social life and the development of the national economy. This is through to be extended to every part of the country that is the