Accounting System In Agricultural Development Project In Nigeria (A Case Study Of Kwara State Agricultural Development Project Ilorin)

Project and Seminar Material for Accountancy / Accounting

Accounting System In Agricultural Development Project In Nigeria (A Case Study Of Kwara State Agricultural Development Project Ilorin)

Table of Content

  • Title Page
  • Certification
  • Dedication
  • Acknowledgement
  • Table of Content

Chapter One


  • 1.1 Background of the study
  • 1.2 Statement of the problem
  • 1.3 Aim and Objective
  • 1.4 Scope and Limitation of the study
  • 1.5 Significant of the study
  • 1.6 Organization and plan of the study

Chapter Two

Literature Review

  • 2.1 Accounting system
  • 2.2 The objective needs for accounting information
  • 2.3 Users of accounting information
  • 2.4 Criteria the accounting system should meet
  • 2.5 Accounting records
  • 2.6 Accounting of non-profit making organization

Chapter Three

Research Methodology

  • 3.1 Introduction
  • 3.2 Research population and sample
  • 3.3 Sources of data
  • 3.4 Administration of instrument
  • 3.5 Method of data analysis
  • 3.6 Research limitation
  • 3.7 Historical background of agricultural development project Ilorin

Chapter Four

Data Analysis, Presentation and Interpretation

  • 4.1 Analysis of data via questionnaire
  • 4.2 Testing of hypothesis
  • 4.3 Discussion and finding

Chapter Five

Summary, Recommendation and Conclusion

  • 5.1 Summary
  • 5.2 Recommendation
  • 5.3 Conclusion
  • Bibliography

Chapter One


1.1 Background of the Study

Since 1974 the bank has committed $1.2 billion for Agricultural Development Projects (ADPs) to increase farm production and welfare among small holder in Nigeria. OED reviewed five ADPs and a supporting Agricultural Technical Assistance Project (ATAP) all implemented between 1979 and 1990. Only two of these six projects had satisfactory outcomes. In general, rainfed Agricultural production was far below projections. Macroeconomic condition, some national policies and particular design and implementation problems prevented amore significant impact.

Low cost irrigate development of low land area (Fadama) was. However, quite successful village water supply component exceeded their target. The ADPs have evolved to be “Permanent” institutions for rural infrastructural development and Agricultural services, but their role via a vis the regular state department need to be reviewed.
ADP concept: The ADPs were designed in response to a fall in Agricultural productivity, hence a concern to sustain domestic supplies as labor have move out of Agriculture into more remunerative activities that were benefiting from the oil boom. Conversely, domestic recycline of oil income provided the opportunity for the government with bank support to develop the ADPs the project provided Agricultural investment and services rural road and village water supplies the governments adop of the ADP concept but the small holder sector at the center of the Agricultural Development strategy, and market clear shift away from capital _ intensive investment project for selected areas of high Agricultural potential.

The first ADPs in Nigeria was enclave project each covering a specific region within a state. Their early result impressed both the federal and state government, and there was pressure to replicate, the approach across while states. In 1989 all Nigeria 19 states had ADPs.

Two of the project audited Ilorin and Oyo north were enclave project and were located in the middle belt of Nigeria whose main crop are rainfed cereals and root crops. The three other ADPs audited. Bauchi, Kano and Sokoto were state wide project in Nigeria’s northern zone. Cropping in this zone is based on rainfed in drainage lines that can support higher value crops.

The northern ADPs applied on expanded version of the same model used in the early enclave projects in this zone. This project demanded a large amounts of capital and services and intensive management with hind sight, not enough thought was given to the implication of the large increase in scale or indeed to the less favorable production environment than existed in the smaller enclave.

Goals, Content

All the five ADPs sought to increase food production and farm incomes. In all of them it was assumed that productivity increase would come form the use of improved technology, especially plan ting materials and fertilizer.
The Agricultural component of the projects were designed around system for developing technology and transferring it to farmers, distributing modern inputs, and land development including small scale irrigation of Fadama areas and land clearing.

Investment and infrastructural included an expanded feeder road network, construction of farm services centers for input distribution and facilities for ADPs staff and operation. All project excepts that in Ilorin supported improvement in rural water supplies.

To support the Agricultural development goals the federal government introduce control on food import and continued its subsidize on farm inputs, particularly fertilizer.

1.4 Statement of the Problem

  1. From 1979 to 1990 only two of the six projects had satisfactory outcomes.
  2. In general, rainfed Agricultural production was for below projections.
  3. Some national policies, and particular design and implementation problem prevented a more significant impact.
  4. Village water supply components exceeded their targets.
  5. It was noted that there is poor communication of accounting information in the Agricultural Development Projects (ADPs).
  6. The gap is occasion by ignorance, lack of trust and personality clash among ADPs staff. This hinder effective and efficient gathering and dissemination of accounting information in ADPs.
  7. This create information gap among the financial and non financial managers.
  8. The tripartite funding and control of ADPs makes their accounting and data processing management different.
  9. Incompetent on the part of the accounting personal is the major problem facing the accounting record in Agricultural Development Project.
  10. Illiteracy on the part of the state holders or farmer is a big problem. Some farmers can not take or keep accurate records of income and expenditure account.

1.3 Aim and Objective

The aim of this write up in there fold which are:-

  1. To highlight the importance of accounting system in agricultural project.
  2. To emphasized accounting obligation expected to every government accounting officers and their subordinate.
  3. To highlight the income of the government yearly or monthly, inform of income and expenditure account or budget.
  4. To apprise the government accounting system in general and that of Agricultural Development Project in particular (A.D.P).
  5. To emphasized on how to increase the account of national income in the Kwara State by using development fund for purpose of capital development project.
  6. To ensure positive record about the public by reducing the level of poverty.
  7. To ensure higher rate of working population

1.4 Scope and Limitation of the Study

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

However, have stated early on, the study will be limited to the Accounting system in Kwara Agricultural Development Project to this effect chapter four will be use to analyse the outcome of the finding, Hence, chapter for covers the following aspect.

  1. Financial document and records.
  2. The forms of receipt and payment.
  3. Area office and store accounting.

1.7 Significant of the Study

The numerous importance of the study can not cover emphasis due to these aspects which as following:-

1. Government:

The significance of the study in the area of government can not be emphasize. It provide the statement of the account, that is to increase the capital intensive or laborer intensive techniques, since food procurement is inventible in nay economy. It also provide changing of the raw materials from other countries.

2. Society:

Agricultural accounting is also importance in that, it help to evaluate the production level of food in relation to its population. If it’s able to meet the food demanded by it citizen. It provide income, food and raw material which lead to increase in the standard of living as well as economic growth and development.

3. Individuals:

It help individual to know the area of the land to be use, it also increase the knowledge on how to improve in the area of production. Account of his Agricultural practice will make him to know his performance whether he his progressing or not to a state or a country. It also to prepare income and expenditure yearly, monthly e.t.c

1.8 Organisation and Plan of the Study

The project consist of five chapter, the first consist of introduction, background, statement of the problem and objective of the study, significant of the study, organization and plan of the study.

The second chapter which two consist of Accounting system source of finance information, user of Accounting record and function of Accounting department.

Chapter three consist of history of Agricultural development research methodology, interview, questionnaire and problem associated with the research methodology.

Chapter five comprises of Summary, Conclusion and Recommendation.

Chapter Five

Summary, Recommendation and Conclusion

5.1 Summary

In the two chapters, attempt have been made to discuss the accounting practice in KWADP being the basis of the research.

However, this chapter is design to analyze the general conclusion of the study and the necessary recommendation so as to attain the objective of the research.

5.2 Recommendation

It has been concluded that the accounting system of kwara Agricultural Development Project can be improved upon, and as there is no amount of effort in that direction that’s considered prodigious

5.3 Conclusion

No doubt, hold that the urge and for every improving sophisticated gadgetry of information system can never be consummated.

In spite of the weakness of the establishment the accounting system employed by the Agricultural Development Project could said to be mainly okay and with simply modification, the accounting system of establishment will be sand. The problem with the accounting system of the establishment is not peculiar to kwara Agricultural Development Project alone, the fact still remain that government Accounting is still development in this country couple with the free attitude of company with time and dedication to work, government accounting is band to paid development.

In conclusion therefore, accounting system in KWADP years for improvement to enhance its effectiveness and efficiency and no amount of effort toward this is ever considered prodigious, the following measures may be taken by the establishment.

  1. It was noted that most of the time when external auditors come to audit the accounts of the establishment, they perform as the auditing of the books. The formal they did as a result of non preparation of financial statement by the financial department. To this end a chartered accountant should be employed to head the financial accounting department, so as to put his professional touch especially in the area of preparation of final accounts and introduction effective control.
  2. The establishment should rotate to accounting staff especially those in salary section. Effort should also be made toward ensuring that that the same officer who prepare salaries do not make the payment.
  3. Enough staff should be employed in the internal audit of the company and also enough facilities especially motor vehicle should be provided when needed for audit staff as a way to resist any temptation of been influences in their work.
  4. Computer system (in line with the companies strength ) may be introduced to the account department and some other major departments.

Accounting System In Agricultural Development Project In Nigeria (A Case Study Of Kwara State Agricultural Development Project Ilorin)

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Accounting System In Agricultural Development Project In Nigeria (A Case Study Of Kwara State Agricultural Development Project Ilorin)


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