Title page i

Certification ii

Dedication iii

Acknowledgment iv

Table of contents v


1.1 Introduction

1.2 Aim and objective of study

1.3 Scope and limitation of the study

1.4 Purpose of the study

1.5 Organization of the study



2.1 Accounting system source of financial information

2.2 Users of accounting information

2.3 Criteria the accounting system should meet

2.4 Accounting record

2.5 Functions of accounting department



3.1 Data analysis and presentation history of Kwara State Agricultural Development Project

3.2 Financial and document and records

3.3 Receipt and payment



4.1 Source of data collection method

4.2 Research design

4.3 Data analysis



5.1 Summary

5.2 Conclusion 

5.3 Recommendation




Government accounting is the process of recording, analyzing, summary; communication and interpreting financial information abut government in aggregate and in details, reflecting all transactions involving the receipts, transfer and disposition of government funds and property. This is the effect it his laid down in the audit ordinance in 1956 and the finance control and management ordinance of 1958. The provision of these two ordinances of 1958. The provision of these two ordinances have be integrated and additional provision were made in the constitution of federation of Nigeria (1963).

The purpose of this project however is to determine the effectiveness and appropriateness of accounting in government establishment in order to support its continued use and hence modify its system as necessary.

To this effect, the accounting system of typical government establishment (in this case Kwara Agricultural Development Project Ilorin) has been analyzed in full nor a long period has, less attention has been paid to the government accounting system which make it almost impossible to notice defects.

The study will be a sort of X-ray on the government accounting systems, so as to any defection from the government accounting systems so as to any defection from the provision of the ordinance, as well as suggest reasonable improvement on the existing system.


The aims of this write up are in the three fold which are in

- To highlight the importance of accounting system in agricultural development project

- To emphasis accounting obligation expected to every government accounting officers and their subordinate

- To appraise the government accounting system in general and that of agricultural development project in particular (ADP)


The study is designed to reveal the accounting system of a typical government establishment.

However, as stated earlier on, the study will be limited to the accounting system in Kwara Agricultural Development Project. To this effective, chapter three will be used to analyze the outcome of the finding. Hence, chapter three covers the following aspect:

i. History of Kwara Agricultural Development Project

ii. Financial Documents and records

iii. The forms of receipts and payment

iv. Area office and the store accounting


The purpose of this on “Accounting system was through personal interview and company record.

The purpose of the study focused on planning section capital budget section and financial analysis handled by the financial control section on main finance department and also.

- To highlight the important of accounting system in agricultural development project.

- To emphasis accounting offices and  their subordinate.

- To appraise the government accounting system in general and that of agricultural development in particular (ADP)

- To determine the effectiveness and appropriateness of accounting in government establishment in order to support its continued use and hence modify its system as necessary.

- The study will be a sort of X-ray on the government accounting system so as to notice any deflection form the ordinance, as well as suggest reasonable improvement on the existing system.


This research work is divided into four chapters. Chapter one contains introduction, aim and objectives of the study, scope and limitation of the study, purpose of the study, organization of the study.

Chapter two contain (literature review) accounting system information, criteria the accounting system should meet accounting records, functions of accounting department, references.

Chapter three contain History of Kwara Agricultural Development Project, Financial Documents and records, Receipts and payment, Area office and the store accounting, weakness of the system, references.

Chapter four contains summary, conclusion and recommendation, reference. Bibliography.



Harper W. M. (1977) define accounting as the act of recording, classifying, summarizing and interpreting financial transaction and event in monetary terms. The primary purpose of accounting is to provide information for its users to make meaningful and intelligent decision. The use and usefulness of accounting statement depend both on the users skills in interpreting accounting data and on the information content of the statement.

According to extract economic data from all parts of the enterprise, transforming these data into information for each company function or department and integrate such information in to report and statement about the entire organization the larger, one more diverse and more complex the enterprise, the more essential becomes the accounting control.

In the other hand the manager of a small business may be very successful with a minimum of accounting routines since he personally can handler all activities of the firm.

These are many for keeping book of accounting in the first place it is the which of a businessman to run his business in an efficient manner. When a business in it means that the business is making profit chief aim of management is make as profit as possible on the other hand, the account must be able to show the exact cost of what he is selling, the exact amount of the each expenses.

That is involved in operation the business and the actual revenue he has made in operation the business for the surplus reason that information of this nature national income, input of payment and money flow accounting. This write up however mainly concerned with micro accounting that is financial and government accounting.

The objective of accounting from the above definition and explanation is to provide information for the following purpose.

i. Aiding management to show the stewardship of management be means of published.

ii. To enable all factor to be stressed so that the exercise of initiative and judgment can then be carried out with full knowledge of the likely consequences.

iii. Top be used in defining responsibility especially when preparing budget, cost center must be establish so that the department managers, may have clear and will defined reasonability of what to do and the objective to be achieved.

iv. To help in controlling of cost for various cast centers and individual product.

v. To be provide a report to be used by the five social groups such as employers shareholder, in which in at business in sited.

vi. To provide and used a yardstick measuring the effectiveness of the product.

Above all, the published accounting report are an important and vital link between the company and the inhabitant of the country with which it operation.



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