ACCOUNTING PROCEDURE IN POST PRIMARY INSTITUTIONS (A CASE STUDY OF UDENU LOCAL GOVERNMENT AREA)

ACCOUNTING PROCEDURE IN POST PRIMARY INSTITUTIONS (A CASE STUDY OF UDENU LOCAL GOVERNMENT AREA)

ABSTRACT
Revenue could be defined as income to any organization, institution from or government but in the present circumstances. Accounting procedure in post
Primary Institutions means the process or system by which the various government approved fees there are collected and accounted for, by accredited
revenue collectors.
Revenue is there to the government as blood is to human being;
This study highlights some of the problems as :
1. organizational problems
2. personnel problems and
recommendation that those equipment’s and encouragement should be adequately provided incentives given to Bursars for dedication towards increasing
their pace of revenue collection accounting for them to maximize government accounting policies.
Again, principals should collect only approved fees. Besides, Principals and Bursar, need to attend courses regularly for modern trends in accounting which is
guard towards public accountability.

CHAPTER ONE
INTRODUCTION
STATEMENT OF THE PROBLEMS
The study is designed to evaluate of assess the accounting procedure in post primary institution, notability in Udenu local government area, is the procedure in use efficient, secondly does the system suit the current trend of events.
There were glaring evidence of poor accounting post primary institution some of such flaws as could be observed in the old order was non-uniformly in the
accounting system of schools given rise to poor its own receipts booklet.
That did not stop there, such printing of receipt booklets was not even controlled within the school level notably there was poor internal central measures. In
the present day, school accounting the other has changed. There is new uniform accounting system in Udenu local government area in particular and the
entire system in general. The internal audit unit has also designed a uniformed revenue by weekly and monthly return format. In other words, internal
control measure have reasonably improved. There is a central supply of revenue cash receipts booklets from ministry of finance to headquarters voice on the
directors, finance and supplies from which schools collect numbers of receipts booklets, make returns of used and unused ones before collection of new stocks of the cash revenue receipts.

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ACCOUNTING PROCEDURE IN POST PRIMARY INSTITUTIONS (A CASE STUDY OF UDENU LOCAL GOVERNMENT AREA)