INTRODUCTION
Government accounting is the process of recording, analyzing, summary; communication and interpreting financial information abut government in aggregate and in details, reflecting all transactions involving the receipts, transfer and disposition of government funds and property. This is the effect it his laid down in the audit ordinance in 1956 and the finance control and management ordinance of 1958. The provision of these two ordinances of 1958. The provision of these two ordinances have be integrated and additional provision were made in the constitution of federation of Nigeria (1963).
The purpose of this project however is to determine the effectiveness and appropriateness of accounting in government establishment in order to support its continued use and hence modify its system as necessary.
To this effect, the accounting system of typical government establishment (in this case Kwara Agricultural Development Project Ilorin) has been analyzed in full nor a long period has, less attention has been paid to the government accounting system which make it almost impossible to notice defects.
The study will be a sort of X-ray on the government accounting systems, so as to any defection from the government accounting systems so as to any defection from the provision of the ordinance, as well as suggest reasonable improvement on the existing system.
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1.2  AIM AND OBJECTIVE
The aims of this write up are in the three fold which are in
–      To highlight the importance of accounting system in agricultural development project
–      To emphasis accounting obligation expected to every government accounting officers and their subordinate
–      To appraise the government accounting system in general and that of agricultural development project in particular (ADP)
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1.3  SCOPE AND LIMITATION OF THE STUDY
The study is designed to reveal the accounting system of a typical government establishment.
However, as stated earlier on, the study will be limited to the accounting system in Kwara Agricultural Development Project. To this effective, chapter three will be used to analyze the outcome of the finding. Hence, chapter three covers the following aspect:
iii.   The forms of receipts and payment
1.4  PURPOSE OF THE STUDY
The purpose of this on “Accounting system was through personal interview and company record.
The purpose of the study focused on planning section capital budget section and financial analysis handled by the financial control section on main finance department and also.
–      To highlight the important of accounting system in agricultural development project.
–      To emphasis accounting offices and their subordinate.
–      To appraise the government accounting system in general and that of agricultural development in particular (ADP)
–      To determine the effectiveness and appropriateness of accounting in government establishment in order to support its continued use and hence modify its system as necessary.
–      The study will be a sort of X-ray on the government accounting system so as to notice any deflection form the ordinance, as well as suggest reasonable improvement on the existing system.
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1.5  ORGANIZATION OF THE STUDY
This research work is divided into four chapters. Chapter one contains introduction, aim and objectives of the study, scope and limitation of the study, purpose of the study, organization of the study.
Chapter two contain (literature review) accounting system information, criteria the accounting system should meet accounting records, functions of accounting department, references.
Chapter three contain History of Kwara Agricultural Development Project, Financial Documents and records, Receipts and payment, Area office and the store accounting, weakness of the system, references.
Chapter four contains summary, conclusion and recommendation, reference. Bibliography.