The book addressed issues on financial operations of Local Government System. As such, topics like; History of Local Government Finance in Nigeria, Local Government Estimate, Local Government Structures, Local Government Accounting, Stores Accounting, Loss & Care of Funds as well as due computation of Local Government accounts were well captured and treated. The book is written in line with, but not limited to NBTE syllabus, with its local contents and simple language, it will serve as relevant literature for students in Tertiary Institutions and relevant stakeholders in Local Government Administration and Public Affairs.

This book is an attempt to showcase the necessities of applying philosophy tools to social structures and understanding of individual idiosyncrasies in social development within a country especially at the stage of tertiary education. The textbook is written with the intention of presenting social philosophy in its simplest form as a complementary course of study for students in higher institutions of learning in Nigeria. This book was written in accordance to the specified course outline for all categories of students of social philosophy in their various institutions. Special emphasis was given to the conceptual clarification of the subject matter, social...