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Format: MS WORD
| Chapters: 1-5
| Pages: 73
ACCOUNTING SYSTEM OF CO-OPERATIVE SOCIETIES IN ENUGU NORTH LOCAL GOVERNMENT AREA
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Co-operative societies are part of the aim of government, they are nutured by the government the government believe that through co-operative societies that the standard of living of the masses will improve. They are meant to enhance the economic and social well being of the populace as this will help to record economic growth and subsequent development, that is why the government sponsor and run some of the activities of co-operative societies. For instance the government employ co-operative field sta to disseminate the gospel of co-operation, to nuture co-operative by giving them directives and prepare them for registration and also to audit the accounts of co-operative, societies. Co-operative societies are business organization though in the class of non profit seeking form of business organization whether a business is profit oriented or non profit oriented, it should hare an accounting system. Against this background, this research is designed to study the accounting system of co-operative societies how the information presented by the accounting system is utilized. Ie whether it is used in making decisions for the businesses.
1.2 STATEMENT OF THE PROBLEMS
Some of the problems attendant to co-operative societies which militated against the accounting system of co-operative societies in Enugu North local government area are as follows.
1. Paucity of accounting records and information
2. Lack of fund to employ trained accountant to manage the accounts of co-operative societies.
3. lack of management education to the committee members who are managers of the societies and the general members who potential committee members.
1.3 THE OBJECTIVES OF THE STUDY
The objectives of the study are as follows:
i. To identify and disclose whether adequate accounting records are maintained in co-operative societies.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Co-operative societies are part of the aim of government, they are nutured by the government the government believe that through co-operative societies that the standard of living of the masses will improve. They are meant to enhance the economic and social well being of the populace as this will help to record economic growth and subsequent development, that is why the government sponsor and run some of the activities of co-operative societies. For instance the government employ co-operative field sta to disseminate the gospel of co-operation, to nuture co-operative by giving them directives and prepare them for registration and also to audit the accounts of co-operative, societies. Co-operative societies are business organization though in the class of non profit seeking form of business organization whether a business is profit oriented or non profit oriented, it should hare an accounting system. Against this background, this research is designed to study the accounting system of co-operative societies how the information presented by the accounting system is utilized. Ie whether it is used in making decisions for the businesses.
1.2 STATEMENT OF THE PROBLEMS
Some of the problems attendant to co-operative societies which militated against the accounting system of co-operative societies in Enugu North local government area are as follows.
1. Paucity of accounting records and information
2. Lack of fund to employ trained accountant to manage the accounts of co-operative societies.
3. lack of management education to the committee members who are managers of the societies and the general members who potential committee members.
1.3 THE OBJECTIVES OF THE STUDY
The objectives of the study are as follows:
i. To identify and disclose whether adequate accounting records are maintained in co-operative societies.
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