UNIVERSITY OF GONDAR

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTMENT OF: ACCOUNTING AND FINANCE
MSC PROGRAM
ASSESSEMENT OFACCONTING AND REPORTING PRACTICEOF NGO’S IN THE
LINKETHIOPIA ORGANAIZATION (AT GONDAR CITY ADIMINSTRATION)

PREPARED BY:
SELAM ALIE

JANUARY, 2015 E.C

GONDAR,ETHIOPIA

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 ABSTRACT
This study will aim to asses accounting and reporting practice of NGO’s in the case of
LINKETHIOPIA. The main objective of the study is to assess accounting and reporting practice of
the organization. To achieve this objective, both primary and secondary data sources are used.
The researcher used descriptive sampling technique in order to select staff of the organization that
is directly responsible for the practice of accounting and reporting of the organization. The
researcher used descriptive sampling technique in order to select Primary data are obtained by
destructing self -administered questionnaires by face to face interviewing whereas secondary data
was obtained from different reference books, research papers, company record, journals,
magazines and different websites. Finally, as a conclusion LINKETHIOPIA employees or
members have a clear understanding of accounting practice in financial reports covering all funds
and financial transactions and the recommendation is to avoid dependency LINKETHIOPIA
should concentrate more on internal activities and fund raising options.

Key words: - NGO’s, fund accounting, Asset, pledge, financial report, fund raising, budgetary
preparation.

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 Table of Contents
ABSTRACT....................................................................................................................................................... i
ABBREVATION .............................................................................................................................................. iv
CHAPTER ONE ............................................................................................................................................... 1
Introduction .................................................................................................................................................. 1
1.1 Background of the study ..................................................................................................................... 1
1.2. Statement of the problem. ................................................................................................................ 2
1.3. Research question ............................................................................................................................. 3
1.4. Objectives of the study ...................................................................................................................... 4
1.4.1. General objective ........................................................................................................................ 4
1.4.2. Specific objective ........................................................................................................................ 4
1.5. Significance of the study .................................................................................................................... 4
1.6. Scope of the study ............................................................................................................................. 4
1.7. Organization of the paper .................................................................................................................. 5
CHAPTER TWO .............................................................................................................................................. 6
2. Literature review ....................................................................................................................................... 6
2.1. Funds and fund accounting ................................................................................................................ 6
2.2. Source of fund raising ........................................................................................................................ 6
2.3. Budgeting of fund .............................................................................................................................. 7
2.4. Budget preparation ............................................................................................................................ 7
2.5. Characteristics of non-profit organization ......................................................................................... 7
2.6. Accounting for non –profit organizations .......................................................................................... 8
2.7. Fund accounting by Non-profit organizations ................................................................................... 8
2.7.1. Expenses and losses for unrestricted funds ................................................................................ 9
2.7.2. Assets and liabilities of unrestricted fund................................................................................... 9
2.7.3. Fund balance of unrestricted fund.............................................................................................. 9
2.7.4. Revenues and gains of unrestricted fund ................................................................................... 9
2.7.5. Revenue for services ................................................................................................................... 9
2.7.6. contribute material services and faculties .................................................................................. 9
2.7.7. Pledges ...................................................................................................................................... 10
2.8. Valuation of Fixed Assets ................................................................................................................. 10
2.9. Depreciation expense of nonprofit organization ............................................................................. 10

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 2.10. Financial statements NGO’’s purpose ............................................................................................ 10
2.10.1. Financial accounting standards Board .................................................................................... 11
2.10.2. Statement of financial position ............................................................................................... 11
2.11. Financial reporting ......................................................................................................................... 11
2.12. The Annual financial report ........................................................................................................... 12
CHAPTER THREE .......................................................................................................................................... 13
Research methodology ............................................................................................................................... 13
3. Research design .................................................................................................................................. 13
3.1 Research approach............................................................................................................................ 13
3.2. Source of data .................................................................................................................................. 14
3.3. Method Of data collection ............................................................................................................... 14
3.4. Target population ............................................................................................................................ 14
3.5. Method of data Analysis and presentation ..................................................................................... 14
REFERENCES ................................................................................................................................................ 15

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 ABBREVATION
NGO’s:- Non-Governmental Organizations
FASB: - Financial Accounting Standard Bored
GAAP:-General Accepted Accounting Principle
ARB: -Accounting research Bulletin

UK: -United Kingdom

BBC:-British Broad cast corporate
US: -United State
Dr:-Doctor
INGO: -international non-governmental organization
AGOHELD: - Abebech Gobena Yehitsanat Kebekabena Limat Dirigit

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 CHAPTER ONE
Introduction
1.1 Background of the study
International non-governmental organizations have a history dating back to at least 1839.It has
been estimated that by 1914 there were 1083 NGOs. International NGOs were important in the
anti-slavery movement and the movement for women's suffrage, and reached a peak at the time of
the World Disarmament Conference. However, the phrase "non-governmental organization" only
came into popular use with the establishment of the United Nations Organization in 1945 with
provisions in Article 71 of Chapter 10 of the United Nations Charter [12] for a consultative role
for organizations which are neither governments nor member states: it is defined as "any
international organization that is not founded by an international treaty".

They work for uplifting the backward sections of the community. Moreover, the major function
which is performed by NGOs is to bridge the gap of inequalities and unfair treatments.
Additionally, they ardently strive to make the lives of victims and poor people better.it plays a
critical part in developing society, improving communities, and promoting citizen participation.
NGOs are a subgroup of organizations founded by citizens, which include clubs and associations
that provide services to their members and others.NGO’s battle for the rights of children Non-
governmental organizations (NGOs) are essential institutional players in mobilizing regional
economic growth and development, community growth and development, motivating people, and
implementing social welfare program(s) to support government effort(s) at the grassroots level.
Generally, the NGO label is given to organizations operating on an international level although
some countries classify their own civil society groups as NGOs.

Link Ethiopia was started as Gondar Link in 1996, and was originally a single link between
Challoner’s Grammar School in American, UK and Fusillades Comprehensive Secondary School
in Gondar, Ethiopia. Since then it has grown, not only to manage links between 110 schools in the
UK and 80 in Ethiopia. It hold up to achieve from provide full boarding service to orphans,
supporting community endeavor up to empowering student in the community. Link Ethiopia now
benefits around 100,000 children in Ethiopia through school linking and projects and 30,000 in the

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UK through cultural exchange programmed (challengers,) (1998) Link Ethiopia’s vision is a world
in which everyone has access to quality education, can reach their full potential, contribute

to their community and change the world for the better and Link Ethiopia changes lives through
education. We work in partnership with local communities to improve access to quality education
for all students in Ethiopia, encouraging mutual understanding and respect between different
cultures. When poor accounting system is happening, there are some consequences
misappropriation of Assets, Civil & Criminal Penalties, Loss of Reputation and Loss of Human
Capital etc.

1.2. Statement of the problem.

Accounting is the process of recording financial transactions pertaining to a business. The
accounting process includes recording summarizing, analyzing and reporting these transactions to
oversight agencies, regulators and tax collection entities. The financial statements used in
accounting are a concise summary of financial transactions over an accounting period,
summarizing a company's operations, financial position and cash flows. Accounting provides
companies with various pieces of information regarding business operations.

It is often conducted by a company's internal accounting department and reviewed by a public

accounting firm. Small businesses often have significantly less financial information recorded
during the accounting process. The principles set by FASB in relation to NGO’s Accounting. If
budgets are not prepared in the organization some difficulties face the organization in coordinating
the activities of the various parts of the organization and ensuring that the parts are in harmony
with each other, in communicating plan to the various organizational goals in controlling and in
evaluating the performance of management. (Gabriel, 2006)

Most NGO’s face some problems in implementing and applying the theories and practices of
appropriate fund accounting systems, some of them could be will not prepare financial reports
covering all funds and financial transaction during the period, if the promised donation is not
obtained to finalize the project, the variation between budgeted and actual of their consequence
will effect in the accounting and reporting practice, there will be inconsistency in implementing
and applying the principles set by FASB in relation to NGO’s accounting.
Some of the consequences of Poor Accounting system are: Misappropriation of Assets, Civil &
Criminal Penalties, Loss of Reputation, and Loss of Human Capital.

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Limited studies have been done on assessment of accounting and reporting practices. Most
researches concentrated on its financial management which have focused on the anticipated the
effect of financial management which spelled out the categorization of administrative vs. financial
practice of the organization. According to Seblewongel (2015) assessment of financial
management practice in selected INGO working in the health sector (Addis Abeba), she concluded
that Better financial performance can be achieved if an overall financial management system on
all the basic finance building blocks namely financial planning, Budgeting, Recording, Internal
controls, monitoring and evaluation system exists. And the other or some are concentrate on its
accounting and reporting practice. According to Birhan Admas (2012), the researchers identified
the narrowing down of scope of accounting and reporting engagement and reducing the
effectiveness of NGO’s (in the case of AGOHELD in Jimma).He conclude that so in order to
generalize of the study AGOHELD employees or members have a clear understanding accounting
practice and financial reports covering all funds and financial transactions. AGOHELD has a better
record keeping systems

1.3. Research question

As a result of these possible problems, the study is attempts to answer the following basic Research
questions:-

 What was the effect of the accounting and reporting practice in LINKETHIOPIA
organization?
 If the financial report covering all funds and financial transactions do not prepare during
the period?
 What is the result of accounting and reporting practice of LINKETHIOPIA Organization
having if the donors do not keep their promises to provide funds?
 What will the consequence on accounting practice if there is a variation between budgeted
and actual variance activity?
 What is the result of accounting and reporting practice of LINKETHIOPIA Organization has
in mobilizing funds from donors?

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1.4. Objectives of the study
1.4.1. General objective
The general objective of the study will to assess the accounting and reporting practice of
LINKETHIOPIA ORGANIZATION.

1.4.2. Specific objective

1. To evaluate the effect of the accounting and reporting practice in LINKETHIOPIA organization

2. To check the financial report covering all funds and financial transactions do not prepare during
the period

3. To assess the result of accounting and reporting practice of LINKETHIOPIA Organization have if
the donors do not keep their promises to provide funds

4. To check the consequence on accounting practice if there is a variation between budgeted and
actual variance activity

5. To asses the result of accounting and reporting practice of LINKETHIOPIA Organization has in
mobilizing funds from donors

1.5. Significance of the study

The research will be benefits to the management of LINKETHIOPIA Organization, other local
NGO’s and for any other researcher in identifying the proper usage of accounting systems in
accordance with accounting principles and standard of FASB, and the student researcher has got
practical application before joining to the practical world.

1.6. Scope of the study

The conceptual scope of this study is that the only accounting and reporting practice of Link
Ethiopia, I does not asses other activities of the organization. The geographical scope of this study
is I see the only Link Ethiopia; I do not evaluate other NGOs. The study tried to discuss the
accounting and reporting practice of Link Ethiopia organization in general. Specifically, it focused
the evaluation of accounting practice record keeping, reporting mechanism and internal control
system at LINKETHIOPIA Organization

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1.7. Organization of the paper
The proposal paper has three chapters. The first chapter consists of background of the study,
Background of the organization research problem, research question, objective, significance, scope
and limitation of the study. Chapter two Literature reviews and deals with all related documents
about NGO’s. The third chapter presents/discusses about Methodology research design, source of
data and collection techniques, target population and sampling methods..

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 CHAPTER TWO
2. Literature review
NGO’s (Non-governmental organizations) are a legal and accounting entity that is operated for the
benefit of the society’s hole rather than for benefit of an individual. Not for profit accounting
specializes in recording, reporting and planning the operations of various governmental units and
other non-for profit organizations such as church’s, characterizes, and educational institutions. An
essential element is an accounting system that will insure strict adherence on the part of
management to restrictions and other requirements imposed by law, by other institutions or by
individual donors. (Warren, 1996)

2.1. Funds and fund accounting

A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and
other financial resources together with all related liabilities, and residual equities or balances and
changes there in, which are segregated for the purpose in accordance with special regulation,
restrictions or limitations. A fund in the not-for profit sense is a self –contained accounting entity
with its own asset, liability, revenue, expenditure or expenses and fund balance or other equity
account and with its own ledger. (Free man, 1989)

2.2. Source of fund raising

Fund raising is both an art and science. The art is developing nurturing relationship with people;
the science lies in using data research and tested fund raising model to achieve the organization’s
goals. Whatever words are used to describe it, all NGO’s are in the fund raising business. Whether
I undertake a capital campaign to raise funds or to create an endowment, social corporations for
contribution to an educational foundation, fund raising is an essential element for NGO’s
contributions variability and success. (Smith, 2000,)

A, Special appeal

At times, an organization may appeal to its membership for special gifts, entered on an urgent
project or particular program that needs funds. (Nor walk, 1989)

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B Acquisition of mailing

NGO use acquisitions to acquire new members or donors. An organization usually rents lists of
donors form similar organization, then mails as solicitation letter or return envelope along with
membership brake or premium after ailing or this type are usually handled by outside donors and
can be extremely effective in generating new members and friends of the organization. (Ibid, 1973)

C. Special events

Special events are vary as the organization that plans them. A common event is award programs
at which individual are honored for their outstanding contribution to the organization. (Smith,
2000,)

2.3. Budgeting of fund

The general characteristics of the budgeting process in non-profitable organizations are similar to
that in for profit one, but these are significant difference in emphasis.

Budget is a plan express in monetary terms. As the general purpose of anon profit organization is
to provide as much service as it can with available resource.

2.4. Budget preparation

The annual budgetary process involves three steps; preparations, adoption and execution. The
preparation phase of the budgetary process is usually are possibility of the chief executive and is
accomplished by the correlation of financial data produced by the accounting system and the
project program requirements of the various functions and activities. (Anthony, 1986)

2.5. Characteristics of non-profit organization

Service to society: NGO’s often render services to society as a whole. The members of this society
may range from admitted No of citizens in a community almost the entire population of a city,
states or nation.

No profit maturation: NGO’s do not operate in the objective of earning a profit consequently
NGO’s generally are exempted from federal and state income taxes. Financing by the citizenry

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Most NGO’s depend on the general population for a substantial portion of their support, because
revenues from charges for their service are not intended to cover all their operating costs.
Stewardship for resources because of a substantial portion of the resources of a non-profit
organizations is donated, the organization must account for the resources on a stewardship basis.
The stewardship requirement make fund accounting appropriate for many NGO’s. Importance of
budget: the four preceding characteristics of NGO have caused their annual budget to be as
important as for governmental entities. (Leon’s, 1997)

2.6. Accounting for non –profit organizations

A non- profit organization is a legal and accounting entity which is operate for the purpose of
society as a whole rather than for the benefit of an individual preparation or a group of partners or
shareholders thus, the concept of net income is not meaning full for a NGO’s instead like the
internal service fund, A NGO’s strives only to obtain revenue sufficient to cover its expenses. Until
recent years, the accounting standards practices which constitute GAAP were not considered to be
entirely applicable to NGO’s. (Meiss, 2000)

2.7. Fund accounting by Non-profit organizations

Separate funds may be necessary to distinguish between assets that may be used as authorized by
the board of directors and assets whose use is restricted by donors. Funds commonly used by some
of the Non-profit organizations covered in this chapter include the followings:

Annuity fund and life income fund (Sometimes called living trust fund). Loan fund

Plant fund (sometimes called land, building, and equipment fund).unrestricted fund

The unrestricted fund sub group includes those financial resources of the institution that have not
been restricted externally (by grantors, donors, etc.) for specific purposes and are expendable for
any legal and reasonable purpose agreed upon by board who carry out the primary purposes of the
institutions. Moreover unrestricted fund is similar to the general fund of a governmental entity,
which include all the assets of NGO’s that are available for use as authorized by board of directors
and are not restricted for specific purposes. Thus similar to the general fund of a governmental
entity on unrestricted fund is residual in nature (Larson, 2000).

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2.7.1. Expenses and losses for unrestricted funds
A NGO’s typically recognize all expense in its unrestricted fund. Losses may be recognized in
other funds as well as in the unrestricted fund. Expense of NGO’s may be classified into two
groups, program service, supporting service.

2.7.2. Assets and liabilities of unrestricted fund

Most assets and liabilities of NGO’s is unrestricted fund are similar to the current assets and
liabilities of business enterprises. Each investments accounts receivable, receivable s from other
funds, inventories, and short-term prepayments are typically assets of unrestricted fund. (Larson,
2000)

2.7.3. Fund balance of unrestricted fund

Because, most NGO’s do not have owners account; the net assets of the organization unrestricted
funds are represented by a fund balance similar to that of most funds of government entity. (Larson,
2000)

2.7.4. Revenues and gains of unrestricted fund

The revenue and gains of an unrestricted fund are drive from a No of sources. For instance, hospital
drives unrestricted (general) fund revenue from patient service, educational program, research and
other grants. Unrestricted fits, Unrestricted income form document funds, the principal revenue
source of voluntary health and welfare organization unrestricted fund and miscellaneous sources
such as contributed material and services is contributions. (Larson, 2000)

2.7.5. Revenue for services

A NGO’s revenues for services are accrued at full rates, even though part or all of the revenue is
to be waived or reduced. Supped, for example that the non-profit community

Hospital’s is patient service records for June 1999 include. The following journal entries are
appropriate for the community Hospital. (Larson, 2000)

2.7.6. contribute material services and faculties

In addition to cash contribution, NGO’s often receives contribution of material, services and
facilities. For example, a hospital receives free drugs or a university may receive free operating
services. The contribution material is recorded in the inventories ledger account at its current fair
value, with a credit to a revenue account in unrestricted fund. (Larson, 2000)

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2.7.7. Pledges
A pledge (promise to give) is a commitment by a prospective donor to contribute a specific amount
of cash or property to a NGO’s on a future date or in installment. Because pledges is in writing
and signed by the pledge, it resembles in form the promissory note used in business. However,
pledges often are not enforceable contracts. Pledge due in future accounting periods or having
restrictions as to their use generally is accounted for in a restricted fund. To illustrate the
accounting for pledges, assume that civic welfare. A voluntary health and welfare organization,
received unconditional pledges totaling $xxx in a fund raising drive. Based on past experience and
current economic conditions, 15% of the pledges are considered to be doubtful of collection. The
journal entries (Larson, 2000)

2.8. Valuation of Fixed Assets

The fixed asset accounts should be maintained on the basis of original cost or the estimated on the
basis of original cost or the estimated cost if the original cost is not available, or in the case of gifts
the appraised value at the time received. NGO’s frequently acquire properties by gift rather than
through purchase where assets are acquired in this manner, on the other hand the question arises
as to whether the net appraised value should be initially recorded Asante figure or whether the
donor’s original cost and accumulative allowance for depreciation should be set up on the NGO’s
unit’s books. Since recoding of the donor’s original cost provides more complete historical
disclosure of the asset value and provides a better basis for subsequent depreciation, however, the
committee recommends this method of recording the asset in the accounts of the NGO’s units.
(Larson, 2000)

2.9. Depreciation expense of nonprofit organization

In FASB statement No 93, recognition of depreciation by NGO’s the FASB required
reorganization of depreciation on all long lived tangible assets of NGO’s, except for individual
works of art or historical treasure having extraordinary long economic leaves, with disclosure of
the following in a not to the financial statement. (Larson, 2000)

2.10. Financial statements NGO’’s purpose

Financial statement of NGO’s is intended to meet the needs of fanatical statement users. The
principal interest of users is assumed to focus on the ways in which resources have been used in
carrying out the organizations objectives. Financial statement should identify the principal

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programs of the organization and the costs of the programs; to the extent possible in the context of
percent financial statements, measures of program accomplishment should be presented. The
financial statements of nonprofit organization should help the reader evaluate the organizations
ability to carry out its fiscal objectives. Some organizations may keep their books on a cash basis
throughout a fiscal period and through adjustment at the end of the period, prepare statements on
accrual basis; the audit guide allows this practice. (Wilson, 1997)

2.10.1. Financial accounting standards Board

Financial statements of Not-For-profit organizations FASB 117 “Financial statement of Not-for –
profit –organization “ amend FASB 95” statement of cash flows”, extending provisions to not for
profit entities and requires voluntary health and welfare organization to continue, and encourages
other not-for profit organization to provide a statements of functional expense. While the FASB
illustration financial statement in its appendix, it doesn’t require any specific statement format.
(Wilson, 1997)

2.10.2. Statement of financial position

A statement of financial position must be prepared for the organization as a whole presenting the
total amount to assets, liabilities and net asset.

Either the statement of financial position or the notes must provide information of liquidity,
financial flexibility (I.e. restrictions/and interrelationship of assets and liabilities. Information

about liquidity can be provided by listing assets and liabilities in order of liquidity, in order of
liquidity, classifying assets and liabilities in accordance with ARB (Accounting research Bulletin)
43, or disclosure in footnotes. (Wilson, 1997)

2.11. Financial reporting

Financial statements and reports showing the current condition of budgetary accounts should be
prepared periodically to control financial operations. At the close each fiscal year a comprehensive
annual financial report covering all funds and financial operations of the NGO’s unit should be
prepared and published. The end towards which all NGO’s accounting is directed to the production
of timely, accurate pertinent, and fairly presented financial statements and reports for use by
NGO’s and other. Generally speaking, financial reporting for NGO’s (1) financial statements and
schedules: and (2) statistical tables. NGO’s financial reporting may be broadly defined as the total
process of communicating any facts, events, and judgments concerning the financial condition and
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operation of NGO’s. Thus, conceptualized financial reports take many different forms and may be
classified in to several groups or categories. Larson, 2000)

2.12. The Annual financial report

At the end of fiscal year, every NGO’s unit should prepare and publish a comprehensive financial
report covering all fund and financial transactions of the unit during the year. This report represents
compellation of all accounting process carried out during the year and is one of the prime
documents in the entire life and total operations for any nit. It is a major responsibility of the chief
finance officer, who should make every effort to insure that the report reflects GAAPs and financial
reporting application to NGO’s entities. Although it report will be formally addressed to the chief
executive and governing body of the NGO’s unit to which it applies, it must also functions to meet
the needs of all persons and groups who have a legitimate interest in the units financial operations.
The annual financial report should be composed of and organized in to three major chronological
sections: (1) introductory section; (2) financial section and (3) statistical section. The first of these,
the introductory section, does not need to be labeled as such in the report because of the self-
evident nature of the few introductory materials which it contains. The second and third sections,
by contrast, must be segregated by separator sheets titled, respectively, “Financial Section” and
“statistical section.” (Larson, 2000)

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 CHAPTER THREE
Research methodology
3. Research design
The research design refers to the overall strategy that you choose to integrate the different
components of the study in a coherent and logical way, thereby, ensuring you will effectively
address the research problem; it constitutes the blueprint for the collection, measurement, and
analysis of data.

Research design stands for advance planning of the methods to be adopted for collecting the
relevant data and the techniques to be used in their analysis. This study is to design in a simpler
manner that enables to study the problems more easily and clearly. If the research is concerned
with finding out who, what, where, when, or how much, then the study is descriptive. If it is
concerned with learning why, that is, how one variable affect another, it is causal. Research design
used the fact that a descriptive research design is used to describe the data and for this study, the
researchers will apply descriptive characteristic about what is being studied. Descriptive research
design also enables to obtain the current information.

3.1 Research approach

Once the research problem will identified and defined clearly, the next step will be decided the
research approach, because the research approach will be provided guidelines for the right data
collection instrument. First I define the techniques, qualitative research is used to analyze
qualitative variables such as attitude, behavior, feeling, and satisfaction, belief etc. on the other
hand quantitative research involves analysis of quantifiable or stastical data that is often
measurable. These variable may include satisfaction, motivation, commitment, feeling, emotion,
religiosity, attitude, etc. The focus of the study is to be obtaining some qualitative and quantitative
data that will facilitate a conclusion about the areas under study. Hence, the study conducted using
mixed research approach i.e. collection of both qualitative and quantitative data. Employing only
one type can harm our research project. One without the other offers an incomplete picture, lacking
a strong foundation on which to base decisions. I have two reasons to choose both qualitative and
quantitative data

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  When I focus only on qualitative results, I risk having a large number of outcomes with too
many details irrelevant conclusions.
 When I concentrate solely on quantitative results, I often end up with very broad
conclusions without sufficient context

3.2. Source of data

To prepare the research paper the source of data will be collect from both primary and secondary
data. Primary data are collect from individual person whereas secondary data is collect from
different reference books, company records.

3.3. Method Of data collection

For conducting effective study, accurate and reliable data are crucial. In order to arrive at a good
conclusion both primary and secondary data is use in this study. Primary data is collect by means
of distributing self- administered questionnaires to the selected employees of the organization and
by face to face interviewing the management of the company as well as some employees.
Secondary data is gathering from different reference books, research papers, company records,
journals, magazines and different websites.

3.4. Target population

The researchers depend on target population in this study 33 employees in finance department in
LINK ETHIOPIA will be incorporated and the research will use census method and select target
respondents that provide relevant information. The target population of the study is from which
representative, comprises of manager, and employees.

3.5. Method of data Analysis and presentation

To make the research to be more coherent and attractive, the research is used both qualitative and
quantitative data. Both of the data are analyze using different tables, and ratio in order to make the
research more understandable by the readers. and I will present my finding in front of audience
and teachers to what extent the study significance reliable and to what extent the problem the
research investigated to the real problem of the organizations judged by the supervisor and
teachers.

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 REFERENCES
 Edward. Lynn, Robert J. Freeman, (1998) Fund Accounting Theory and practice 7th Ed
 Fess. Warren (1989), Principle Accounting 16 edition.
 Freeman shoulders, (2000) Government and not-for profit organizations/ 9th Ed
 Management control in Non –profit organizations/7th Ed
 Larson E.J, (2000), Modern Advanced accounting 8th edition, Leon E. Hay and earl,
 R. Wilson, (1997) accounting for governmental and non-profit entities 8th Ed.
 Nor Walk; (1989) FASB statement No 116, Smith, the complete Guide to Non-profit
organizations 1st edition,
 Waltehr B.Meigs, A.N Mosich, E.J Larson, Modern,Advanced, Accounting.

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