ABSTRACT

This study was carried out to evaluate the accounting and auditing practices in nonprofit organization with particular to selected religious organizations. Accounting is primarily a method of analyzing the various economic activities or transactions of an enterprise whether profit making or not data when properly function of the organization. Accounting and auditing in non-profit organizations is faced with the problem of hydraheaded problem of regulations, law and organizational choice. The data collection method used here includes the primary and secondary data. Primary refers to first hand information collected by the researcher while secondary refers to those in existence which are related to the research topic. It was analyzed using analysis of variance (ANOVA,), Anova is usually used to determine ([there is any sign flcance different in the mean responses of two or more groups. However, the spss statistical for social sciences version 21.0 is also used to run the analysis. The entire staff of the three selected religious organizations was choosen as the research population which comprise of one hundred and forty five (145) employees, out of which a sample of one hundred and six (106) was shared among the three selected organization thus; thirty-five (35) for GCM, thirty-five (35) for KCM and thirty-six (36) for L WM and only ninety-six (96) were returned. The null hypothesis used includes; HO]: accounting and auditing practice does not influence the management of non-profit organization. HO2: non-profit organizations does not maintain a viable and good accounting system. The findings include that: there is no significant difference in the mean responses of the three religious organization, which means that their mean d([ferent is equal. And non-profit concern not reliable as it does not conform to standards. I recommend that a single set of accounting princ(ples for all non-profit concerns be applied and strong regulatory body, problems, hypothesis, literature reviews, methodology and instrument used, while chapter five which is the last, dealt with the summary, conclusions and recommendations