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

The study is designed to evaluate and 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 was glaring evidence of poor accounting post. Primary institution, some of such flows as could be observed in the old order was non-uniformly in the accounting system of schools given rise to poorness in its own 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 end 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 measures have reasonably improved. There is a central supply of revenue cash receipts booklets form ministry of finance to headquarters - office of the directors. Finance and supplies form which schools collect numbers of receipt booklets, make returns of used and unused ones before collection of new stocks of the cash revenue receipts.