This project on the Accounting system in local government is an evaluation of accounting as a tool to keep the local government concerned learn how to keep proper accounting statements in local government.

The main objective of the project are to enable the business organization appreciate the standard requirement for making financial statement at large to have full understanding of accounting standard in local government.

To achieve these objective, the project was divided into five chapter and preliminary pages and for clarification.

Chapter one dealt with the introduction, establishing the objectives of the study, short historical background of the study. It also looked at statement of problem and significant of the study. Internal control and definition of terms.

Chapter two dealt with literature review. It is divided into section for clarity. It consist of extract from textbook, journals and other periodicals.

Chapter three discussed the steps by the researcher in the other in which they were carried out, highlighting the basic research design, sources of data and data collected were analyzed and quantitative techniques used.

Chapter four dealt with summary of findings and discussion of finding. Chapter five including the recommendation and conclusion.

TABLE OF CONTENT

TITLE PAGE

APPROVAL PAGE

DEDICATION

ACKNOWLEDGMENT

TABLE OF CONTENT

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

1.2 STATEMENT OF PROBLEM

1.3 PURPOSE OF THE STUDY

1.4 SIGNIFICANCE OF THE STUDY

1.5 DEFINITION OF TERMS

CHAPTER TWO

2.1 DEFINITION

2.2 ACCOUNTING PRINCIPLE

2.3 WORKING PAPER

2.4 PREPARATION OF VOUCHERS

2.5 ORGANIZATIONAL STRUCTURE OF TREASURY DEPT

2.6 TREASURY FINAL ACCOUNT

2.7 THE RECONCILIATION UNIT

2.8 HISTORY OF GOVERNMENT A/C IN NIGERIA

CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1 SOURCES OF DATA

3.2 LOCATION OF DATA

3.3 METHODS OF DATA COLLECTION

CHAPTER FOUR

4.1 SUMMARY OF FINDINGS

4.2 DISCUSSION OF FINDINGS.

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY.

Accounting is defined as the art and science of recording business transaction in a systematic manner so as to show the true state of affairs of a business during a specific period usually called accounting period.

Financial accounting is concerned with the qualification of economic events or it is aimed at measuring economic activities with a view to provide information for policy making.

Accounting is a discipline, which based on accounting principle concepts and conversion and legal requirements

1.2 STATEMENT OF THE PROBLEM

This study entitled ACCOUNTING SYSTEM IN LOCAL GOVERNMENT attempts to determine the problem involved in establishing and applying standard accounting system in local government with practical application to Uzo- Uwani local government.

1.3 PURPOSE OF THE STUDY

The purpose of this study are: