ACCOUNTING MODUS OPERANDI IN POST PRIMARY INSTITUTIONS

ABSTRACT

Revenue could be defined as income to any organization, institution from or government but in the present circumstances.  Accounting procedure in post Primary Institutions means the process or system by which the various government approved fees there are collected and accounted for, by accredited revenue collectors. Revenue is there to the government as blood is to human being; This study highlights some of the problems as : a.           organizational problems b.           personnel problems and recommendation that those equipment’s and encouragement should be adequately provided incentives given to Bursars for dedication towards increasing their pace of revenue collection accounting for them to maximize government accounting policies.

        Again, principals should collect only approved fees.  Besides, Principals and Bursar, need to attend courses regularly for modern trends in accounting which is guard towards public accountability.