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The basic concern of this study is the evaluation of accounting procedures in Nigerian public enterprise.
Nigeria public enterprises are characterized with embezzlement, fraud, misappropriation, theft, negligence and non-observance of the existing polices. These were deemed to have been possible because they were there were no adequate and efficient accounting systems and procedures and were found, they were either not properly adherent or weak and effective.
Data were obtained using the primary and secondary methods of data collection. Primary data were collected through personal interviews with the accounting officers of the corporation through open-ended questionnaires while secondary source data were collected through journals and the observation of prepared annual reports of the corporation. The data collected were analyzed using percentages and chi-square.
          The analysis of data revealed that accounting procedures employed by the corporation were observed to a large extent, that corporations have complied with almost all the principles governing governmental agencies. It can also be deduced that non-conformity with theoretical principles governing governmental agencies is not a problem faced by corporations.
In order to ensure the efficiency of accounting procedures in Nigerian public enterprises the following should be strictly adhered to:
Ø Staffs must be motivated.
Ø Qualified personnel should be employed.
Ø Proper accounting standard should be adopted.
Ø Effective administrative control should be put in place.
Ø The accounting system should comply with statutory and legal requirement of the country.
Ø Accounting department should be computerized. 

Title                                                                                             i
Certification                                                                                         iii
Dedication                                                                                  iv
Acknowledgement                                                                                 v
Abstract                                                                                    viii
Table of Contents                                                                        x   
1.0     Introduction                                                                                 1
1.1     Background to the Study                                                             1
1.2     Statement of the Problems                                                  3  
1.3     Objectives of the Study                                                       5
1.4     Significance of the Study                                                              6
1.5     Research Questions/ Hypothesis                                        7
1.6     Research Methodology                                                       8
1.7     Scope and Limitation of the Study                                     9
1.8     Definition of Terms                                                          10
1.9     Organization of the Study                                                 12
End of Chapter References                                               16
2.0     Literature Review                                                                17
2.1     Framework of Accounting Procedures                                          18
2.2     Evolution of Governmental Accounting                               19
2.3     The Concept of Governmental Accounting                          21
2.4     Objectives of Governmental Accounting                             22
2.5     Characteristics of Government Accounting System                      24
2.6     Parties interested in Government Accounting Information      27
2.7     Comparison of Public and Private Sector Organization       28
2.8     Similarities of the Public and Private Owned Organizations   30     
2.9     Theoretical Rules or Principle Guiding the Accounting              
Procedure in Government’s Unit                                         31
End of chapters References.                                                 53
3.0     Research Methodology                                                        54
3.1     Research Focus                                                                    55
3.2     Research Instruments                                                          56        
3.3     Restatement of Research Questions and Hypothesis           57
3.4     Description of the Population and Sample of the Study               58
3.5     Sources of Data Collection                                                  58
3.6     Description of Questionnaire                                             59
3.7     Methods of Data Analysis and Description of
Tools of Analysis                                                                        59
End of Chapter References                                                62
4.0     Data Analysis, Interpretation and Discussion of Findings          63
4.1     Interpretation of Items                                                       63
4.2     Analysis of Data                                                                64
4.3     Analysis of Tables                                                                       64
4.4     Test of Hypothesis                                                                      80
End of Chapter References                                                87
5.0     Summary, Conclusion, Recommendation and
 Suggestions for Further Studies                                        88
5.1     Summary                                                                           88
5.2     Conclusion                                                                         92
5.3     Recommendations                                                                       93    
5.4     Suggestions for Further Studies                                                  95
End of chapter references                                                            97
Bibliography                                                                      98
Appendix                                                                          100