This research work is purely based on media organization accounting. Media industry is made up of the electronic and the print. The electronic sub-sector include the Television and radio as medium of communication whereas the print media include the magazine, newspaper and periodic as medium of communication.This sub-sector is largely controlled by time government but there is private ownership too. The research work focused mainly in the electronic media. The researcher took a critical look into the historical development of the media industry especially the electronic media and accounting operations. This work has three chapters. Chapter one contains the introductory part of the study. The scope and limitation of the study and finally the definition of terms. The past related literature as it relates to media organisation especially the electronic media are highlighted in chapter two. Finally, the summary of finding conclusion and recommendation are all in chapter three.

TABLE OF CONTENT
COVER PAGE                            I
TITLE PAGE                             II
APPROVAL PAGE                        III
ACKNOWLEDGEMENT                    IV
DEDICATION                            V
ABSTRACT                            VI
TABLE OF CONTENT                        VII

CHAPTER ONE
1.0    INTRODUCTION                        1
1.1    Background of the study                1
1.2    Statement of problem                    2
1.3    Purpose of the study                    3
1.4    Significance of the study                5
1.5    Scope and limitation of study                6

CHAPTER TWO
2.0    LITERATURE REVIEW                8
2.1    Basic accounting records and procedure        8
2.2    Electronic media in  Nigeria                 10
2.3    Control of media practice in  Nigeria         20
2.4    Sources of revenue                    21
2.5    Budgeting and budgeting control            22
2.6    Internal and pay lolling                    23

CHAPTER THREE
3.1    Summary of finding                    25
3.2    Conclusion                            26
3.3    Recommendation                    27
Bibliography                         28