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Internal Accounting Control at Kojach Pharm Limited

Title: Internal Accounting Control at Kojach Pharm Limited

Research Paper (postgraduate) , 2014 , 28 Pages , Grade: B

Autor:in: Dr. David Ackah (Author), Makafui R. Agboyi (Author)

Business economics - Economic Policy
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Summary Excerpt Details

In any organization, cash receipts are easily pilfered if they are not taken care of properly that is why every organization Cashiers must record cash receipts immediately in the cash books.
In the case whereby control systems in the organization are not effective enough to eliminate errors or frauds to ensure protection or safeguarding of assets, the completeness accuracy and reliability of the accounting records may not be achieved.
Every organization need internal accounting controls to ensure that the overall operational policies governing accounting operations are adhered to so that the financial resources of the organization might not be pilfered.
This study analyses the accuracy and completeness of the accounting records after the entry of transactions so that there is a complete and accurate reflection on the operations of the organization (Kojach Pharma limited).

Excerpt


Inhaltsverzeichnis (Table of Contents)

  • INTRODUCTION
    • BACKGROUND TO THE STUDY
    • STATEMENT OF THE PROBLEM
    • OBJECTIVES OF THE STUDY
    • SIGNIFICANCE OF THE STUDY
    • LIMITATIONS OF THE STUDY
  • REVIEW OF RELATED LITERATURE
    • INTRODUCTION
    • CONTROLS
      • INTERNAL CONTROLS SYSTEM
    • TYPES OF INTERNAL CONTROLS
      • ORGANISATION
      • AUTHORITY AND RESPONSIBILITY
      • DOCUMENTATION
      • PHYSICAL CONTROLS
      • SEPARATION OF DUTIES
      • ROTATION OF DUTIES
      • INDEPENDENT VERIFICATION
      • BUDGETING

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This research aims to examine the internal accounting controls in place at Kojach Pharma Limited, assessing their effectiveness in ensuring the accuracy and completeness of accounting records and safeguarding assets. The study also explores the reasons why employees may not adhere to these controls and suggests possible solutions for improvement. The main themes investigated are:
  • Effectiveness of Internal Accounting Controls
  • Accuracy and Completeness of Accounting Records
  • Safeguarding of Assets
  • Employee Adherence to Internal Controls
  • Prevention of Fraud and Collusion

Zusammenfassung der Kapitel (Chapter Summaries)

Introduction

This chapter sets the context for the study by providing background information on internal accounting controls and their importance in any organization. The research problem is defined, outlining the potential for fraud and errors when internal controls are inadequate. The study's objectives, significance, and limitations are also presented.

Review of Related Literature

This chapter explores existing literature on internal accounting controls, defining key terms and outlining different types of controls. It provides an overview of the internal control system, emphasizing its role in safeguarding assets, ensuring accurate records, and promoting operational efficiency. The chapter also presents a brief history of Kojach Pharma Limited.
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Details

Title
Internal Accounting Control at Kojach Pharm Limited
College
( Atlantic International University )  (School of Business and Economics)
Course
Ph.D. Economics
Grade
B
Authors
Dr. David Ackah (Author), Makafui R. Agboyi (Author)
Publication Year
2014
Pages
28
Catalog Number
V284723
ISBN (eBook)
9783656850069
ISBN (Book)
9783656850076
Language
English
Tags
internal accounting control kojach pharm limited
Product Safety
GRIN Publishing GmbH
Quote paper
Dr. David Ackah (Author), Makafui R. Agboyi (Author), 2014, Internal Accounting Control at Kojach Pharm Limited, Munich, GRIN Verlag, https://www.grin.com/document/284723
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Excerpt from  28  pages
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