CHAPTER ONE

1.0 INTRODUCTION

This project work is undertaken with a view to evaluate the modus operandi of the accounting system operating in Enugu state ministries with special reference to the ministry of finance. To this end, this chapter set out the background to the study, defines some key concepts of the study gives the objective of the study and states the problems in the accounting system operating in Enugu state ministries.

It also goes further to give the significance of the study, the limitations of the study and will evaluate and answer some hypothetical questions arising from the study.

1.1 BACKGROUND OF STUDY:

Nigeria gained independence from British government (her colonial master) in the year 1960. She also subsequently acquired republican status in the year 1963. As a result of the foregoing therefore, her civil service and ministries were consequently structured along the British civil service and ministries. The system remained the same with slight difference till 1963 when the country was divided into four regions. The four regions were further sub-division into nineteen states by Late General Murtala Mohammed was made.