In recent times, accounting methods have developed greatly, focusing on three areas: Financial Accounting, Management Accounting and Government Accounting. While most tertiary institutions in Nigeria focus on Financial and Management Accounting, little attention is given to Government Accounting. Owing to this fact, Mr M.M Hassan brings the principles and methods involved in Government Accounting to the limelight in this comprehensive textbook. The author, in explicit details, elucidates how revenue generated by government and expenditure incurred can be reflected in the appropriate books. This will ease the extraction of relevant financial information vital for effective decision-making from time to time, while complying with the laws regulating government finances.

Mr M.M Hassan is a member of the Nigerian Institute of Management, and a Fellow of professional bodies such as the Institute of Chartered Accountants of Nigeria, Chartered Institute of Taxation, Chartered Institute of Administration, Institute of Public Administration of Nigeria and Chartered Institute of Local Government and Public Administration. He joined the services of the Lagos State Government in 1980 and had worked in many Ministries, Parastatals, and Local Governments within the state before his appointment as a Permanent Secretary/Auditor-General for Local Governments in Lagos State before he retired in 2014. He has also served as a consultant both in public and private sectors for many years and has won several academic and high-performance awards. Mr Hassan holds a Higher National Diploma (FIND) in Accounting from Yaba College of Technology, a Postgraduate Diploma in Marketing from the Nigerian Institute of Journalism, and a Master’s degree in Public Administration from the University of Lagos. He also attended Olabisi Onabanjo University for his Bachelor’s degree in Accounting, where he graduated with a first class and subsequently returned to the University of Lagos, where he studied and graduated with a Master’s degree in Accounting. His publications include: Principles and Practice of Local Government Audit, Financial Management in Nigerian Local Governments and Probity Magazine (his office journal).