Description
Abstract
The study was carried out with the objective of finding a way to harmonize the accounting framework of all educational institutions of the federation so as to establish a good and common environment for auditing and control. The data were analyzed using simple percentage table and chi-square statistical techniques. From the analysis of the data collected, it was found out that most of the basic books of account required for institution of higher learning are also used in the university, also accounting practice was found necessary in educational institutions. Some very important recommendations were made available, accounting staff should be sent on regular training, seminars to improve on their performance on computerized accounting systems, the purchase and use of more computer should be introduced. It reduce the workload of the staff in the department.
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