Full Project-ACCOUNTING SYSTEM IN NIGERIA HEALTH INSTITUTIONS (A CASE STUDY OF ESUT TEACHING HOSPITAL PARK LANE GRA ENUGU)

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CHAPTER ONE
INTRODUCTION
1.1  BACKGROUND OF THE STUDY
Record keeping in business has been an old practice right from time. Record keeping helps businessmen and owners to plan on how their activities will be carried out and how the activities have been performed and comparisons made among different periods in accounting. The need of record keeping cannot be over-emphasized, in different organizations’ accounting systems and procedure in record keeping vary. Even though system and approaches may differ, they still aim at the same thing, i.e, producing accounting information necessary for control and decision making. Each organization is unique and so plans its operations and procedures that suits its purpose. However, standard procedures should apply to both small and big organizations. Cash and cheque record must be receipted written in both words and figures. Proper account should be given by the clerks entrusted with it. Also cash and cheque disbursements must be duly authorized and carried out according to the procedure aid down in the organization, proper voucher together with supporting documents should be attached to vouchers with appropriate signatories. In an organization where there is no proper documentation of their financial transaction and also measure of control on the activities of its sta can not maintain a sound accounting system. Parklane General Hospital as one of the institution was established in 1930 as a Nursing home for colonial masters. Nigerians were not treated or allowed there until, 1952 when the first civil servants resident in GRA were allowed and treated in the Nursing home.
In April 1967, during the Nigeria civil war, the Nursing home was converted into a general hospital. In May 1967, the first expansion work started. By the year 1970, the hospital had 200 beds and between 1978 and 1982, the surgical ward, eye clinic, pediatric ward, plant houses, mortuary and four new blocks of consulting rooms in the OPD were constructed and commissioned. In 1985, a new phase of development started with contracts awarded for a maternity ward. In the same year surgical ward and ante-natal ward were completed and commissioned while the marketing ward was still under construction.
In August 1999, a Nursing School was opened in the hospital on a temporal basis, using the proposed gynecological block. Block of 5 bungalows were completed for house officers, awaiting the accreditation of the hospital for training of the house officers. In 2005, ESUT, relocated to parklane and was named ESUT college of medicinal teaching hospital. In April 2006, the law establishing ESUT teaching hospital parklane GRA was signed. The institution is now known as ESUT teaching hospital, parklane GRA Enugu state. Therefore, this name will be use in this research work.
1.2  STATEMENT OF THE PROBLEM
From observations and reports of some patients and staff  they have been pointing at the same thing. Which are non documentation of some financial transactions, inability to have perfect control on the activities of the staff, cases of misappropriation of fund, and other irregularities which contribute to unsound accounting system in the institution. Therefore the problems includes:
1. Non documentation of some financial transaction.
2. No proper control measure to ensure a sound accounting system.
3. The extent personal interest, overlapping of job and the exercise of authority, affect accounting system in ESUT teaching hospital, Parklane GRA.
4. To what extent does the management rely on the work of the accountant, internal auditor and revenue clerks.
1.3  OBJECTIVE OF THE STUDY
The increasing rate of non-documentation of some transactions has brought conflicts of personal interest with the hospital interest and misappropriation, I believe that the information collected from this study will highlight the benefits which these institutions have been missing without a sound accounting and control system. The major objectives of this study are:
1. To determine how proper documentations of some financial transactions can be made and maintained.
2. To advise the institution on a proper control measurement to ensure sound accounting system.
3. To ascertain the extent of personal interest, overlapping of job and exercise of authority affecting accounting system.
4. To find out the extent the management has been replying on the works of the accountant, internal auditor and revenue clerks.
1.4  RESEARCH QUESTIONS
The study is set out to find answers to the following questions:
1.To what extent has documentation of some financial transactions been made and maintained?
2.What are the effects of proper control measure on accounting system?
3.To what extent does personal interest, overlapping of job and exercise of authority affects accounting system?
4.To what extent does the management rely on the work of the accountant, internal auditor and revenue clerk? 1.5  SCOPE OF THE STUDY
The study covers the areas relating to the accounting section in relation to maintaining sound accounting system in the area as relating to drug sales receipts, disbursement of hospital bills, card consulting fee and payment for laboratory tests ESUT teaching hospital, parklane GRA.
1.6   SIGNIFICANCE OF THE STUDY
Since ESUT teaching hospital, Parklance is a health institution and government establishment known for internal generation of fund in a great measure, it is necessary to research into its accounting system and control system. This research will give more insight on the losses sustained by the government and the hospital for non documentation of some transactions. It will reveal the relationship between control measure and sound accounting system, the importance of an accountant, internal auditor and revenue clerks in maintaining good accounting system in an organization. It will also be of immense help to practicing accountants and future researchers.
1.7  LIMITATION OF THE STUDY
In carrying out this research, the limitations encountered by the researcher include; time constraint, inadequate of fund, lack of knowledge of some respondents in the area of accounting terms. Most of the respondent could not give the desired answers.
1.8  DEFINITION OF TERMS
Colonial – belonging to a country that controls another country.
Pediatrics – the branch of medicine dealing with the care and disease of children.
OPD – Out patient department Antenatal –Before birth, during or relating to pregnancy. A medical examination during pregnancy.
Maternity – the state of being a mother, the character or relation of a mother.
Gynecology – the branch of medicine dealing with health care for women, especially the diagnosis and treatment of disorders affecting the female reproductive organs.
Misappropriation – the intentional, illegal use of the property or funds of another person for one’s own use or other unauthorized purpose, particularly by a public official, a trustee of a trust, an executor or administrator of a dead person’s estate or by any person with a responsibility to care for and protect another’s assets.
Conflict – A serious disagreement or argument between individuals or groups. It arises whenever individuals have different values, opinion, needs, interest and are unable to find a middle way. Insight – understanding of the true nature of something.
Immense – Of boundless or immeasurable size or extent

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