Abstract This research work examines the role of the forensic accountant in fraud detection in Nigeria with comparative analysis of public and private sectors. Forensic accountant plays a significant role in the Nigeria organizations whereby he investigates with the use of technological equipment in its assignment. The researcher employs primary data (questionnaire and personal interview) […]
SCHOOL PROJECT TOPICS BY DEPARTMENT: ACCOUNTING PROJECT TOPICS AND MATERIALS
Discover a list of Accounting project topics and materials for undergraduates and final year students. Download complete Accounting projects here for all schools. find project topic ideas for accounting. — CLICK HERE FOR OTHER DEPARTMENTS
INVESTMENT DECISION: ANALYSIS OF THE IMPACT OF QUALIFIED AUDIT REPORT. EVIDENCE FROM NIGERIA
Abstract This research work investigates investment decision as an analysis of the impact of qualified audit report using evidence from Nigeria. The problem associated with investment decision with recourse to the impact of qualified audit report can not be over emphasized. The broad objective of the study is to find out whether qualified audit report […]
A CASH MANAGEMENT IN A SUPERMARKET STORE
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Cash is the most liquid asset of any super market store. All supper market store whether large or small receive and pay out certain amount of cash in the process of business transactions. Consequently, for a company to have enough liquidity to meet its current obligation it […]
ACCOUNTING INFORMATION, CONCEPTS $ APPLICATION FOR PLANNING AND DECISION MAKING
CHAPTER ONE GENERAL INTRODUCTION INTRODUCTION Accounting is a body of knowledge which does not have a gingle definition, vicarious and several actions have come up with different definitions which reflects the period in the evolutionary stages of accounting thoughts during which definitions were made. There are several definitions of the concept as the number of […]
ACCOUNTING PLANNING AND CONTROL KEY TO EFFECTIVE MANAGEMENT
CHAPTER ONE 1.0 INTRODUCTION The process of managing a business or an organization consists of the basic elements of planning, control and decision making. Planning and control are parts and parcel of our daily likes. Planning and control of cost and operations is the key to good management. Accounting control is a process of developing plans […]
AN ANALYSIS OF CORRUPTION IN NIGERIAN PUBLIC SERVICE
ABSTRACT The primary purpose of this study is to ascertain the effects of corruption in the Nigerian public service. The survey method of descriptive research was used for the study. The main instrument used in data collection for the study was a questionnaire and its responses were detailed in frequency tables and percentage which was […]
AN EXAMINATION OF THE PROCEDURES FOR THE APPOINTMENT AND REMOVAL OF EXTERNAL AUDITOR BY PUBLIC LIMITED LIABILITY COMPANIES
CHAPTER ONE 1.1 INTRODUCTION The need for the auditing of account for a business venture cannot be overemphasized, Even in the early 19th century, kings insisted that their steward read their account of stewardship to them orally which the kings listened to and acknowledge as having received. This was called “stewardship account”. With the large amount of […]
ANALYSIS OF EFFECTS OF WORKING CAPITAL MANAGEMENT ON PROFITABILITY OF MANUFACTURING COMPANIES
ABSTRACT Working capital management involves the management of the most liquid resources of the firm which includes cash and cash equivalents, Inventories and trade and other receivables. Most firms do not hold the correct amount of working capital and this has been a major obstacle to their overall profitability. The study analyzed the effects of […]
APPRAISAL OF EXPENDITURE CONTROLS IN GOVERNMENT
ABSTRACT The researcher has primarily examined some of the expenditure control techniques that are and could be applied in government. Noting the obstacles and their rate of effectiveness, emphasis are laid on the techniques already in application. Data for the research were gathered through interviews, questionnaires and financial regulations. Percentages were used in the data […]
APPRAISAL OF THE ACCOUNTING FRAMEWORK IN THE LOCAL GOVERNMENT SYSTEM
ABSTRACT The management of public resources has always been a turbulent issue. This is precisely the heart of any governmental administration. Government business in whatever for, be it policies, programmes, activities or function is run in accordance with the laid down formalities. These formalities in the area of government accounting and financial control and procedures […]
ASSESSMENT OF FACTORS RESPONSIBLE FOR BUDGET FAILURE IN NIGERIA
Abstract The main objective of this study is to assess the factors responsible for budget failure in Nigeria. To achieve this broad goal, the econometric model of Analysis of variance (ANOVA) regression test was employed for analysis and time series data span from 2010 to 2015. The finding shows that budget in the public sector […]
AUDIT AS A TOOL FOR PREVENTION AND CONTROL OF FRAUD
CHAPTER ONE 1.0 INTORDUCTION 1.1 BACKGROUND OF THE STUDY The substance of every economic entity depends on its ability to achieve its goal and objectives management for the achievement of corporate goals. Wither or not management will achievement this goal depends on how strong and reliable the growth of any corporate body largely depends on […]
AUDITOR AND LAW’’CONCEPT AND IMPLICATIONS
ABSTRACT This research project is designed to bring out the importance of audit to the effective working of the organization using First Bank Nigeria Plc Okpara Avenue, Enugu state. In pursuant to this, data were collected by personal interview, questionnaires and through researcher’s observation. Secondary data were collected from journals, publications and related works. Also, […]
COMPUTERISED ACCOUNTING SYSTEMS ANS AN AID TO EFFICIENT MANAGEMENT OF AN ORGANIZATION
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Condition which a role to another renders account to another its judgments made with adequacy of performance called accountability, said that performance is linked to accountability. Kogan (1986) . Lerner and Tetlock (1999), equate accountability not only to reporting but also to the justification of performance, and […]
COOPERATE GOVERNANCE AND FRAUD MANAGEMENT, THE ROLE OF EXTERNAL AUDITOR PUBLIC QUOTED COMPANY IN NIGERIA
ABSTRACT The rising spate of fraud in public quoted company has assumed an enormous dimension. This development has eroded public trust in financial statements. Auditors in their duty to expressing professional opinion on the truth and fairness of financials are ostensibly bedeviled with quantum of challenges which could result in the issuance of a clean […]
COOPERATIVES – FACTORS THAT CAN INFLUENCE THE ESTABLISHMENT
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY In the early centuries cooperative societies have been in existence This is to say that they started even before the creation of the Earth. There was cooperation between the holy spirits or trimly (that is God the father God the son and God the holy spirit) which led […]
CORPORATE TAXES AND INTERNAL BORROWING WITHIN MULTINATIONAL FIRMS
ABSTRACT This project develops the Main reasons for the emergence of such a market are tax avoidance through debt shifting and the existence of institutional weaknesses and financial frictions across host countries. The serves to derive hypotheses regarding the role of local versus foreign characteristics such as profit tax rates, lack of institutional quality, financial […]
THE CREDIT MANAGEMENT AND THE INCIDENCE OF BAD DEBT IN NIGERIAN MONEY- DEPOSIT BANKS
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In a modern economy,there is distinction between the surplus economic units and the deficit economic units and inconsequence a separation of the savings investment mechanism.This has necessitated the existence of financial institution whose jobs include the transfer of funds from savers to investors.one of such institution is the money […]
EFFECT OF INTERNAL AUDIT IN AN ORGANISATION
CHAPTER ONE 1.0INTRODUCTION 1.01BACKGROUND OF RESEARCH The method of examining the evidence of financial transactions could be traced back to the time when there was need to transact business beyond one’s immediate needs. But such method of examining or checking the evidence of such transaction-known as Audit did not start immediately until after the trade […]
EFFECT OF OVERHEAD COST ON THE SELLING PRICE OF A PRODUCT
ABSTRACT This write up discuss: “EFFECT OF OVERHEAD COST ON THE SELLING PRICE OF A PRODUCT”. A case study of UNILEVER PLC. This research was carried out using various research methods such as questionnaire and interview. Result from the relevant data collected are presented in tabular form and analysis made. All possible solution and assistance headed on the effect […]
THE EFFECTIVENESS OF AUDITING AND ACCOUNTABILITY IN THE PUBLIC SECTOR
CHAPTER ONE 1.0 BACKGROUND OF THE STUDY The term audit is derived from the Latin verb “audire”, which means “to hear” the origin of audit allowed tenant formers to work on their land while the land owners themselves, did not become involved in the business of farming. The landowners relied upon an overseer who “listened” to the accounts of stewardship given […]
EFFECTIVENESS OF CASH MANAGEMENT ON GROWTH AND SURVIVAL OF MANUFACTURING COMPANY
ABSTRACT The study was designed to determine the effectiveness of cash management on growth and survival of a manufacturing company using Nigeria Bottling Company Plc as a case study. A descriptive survey sample design was adopted. Data was collected for funding a self developed questionnaire which was validated and tested for reliability. A total of […]
EFFECTIVENESS OF INTERNAL CONTROL IN A TRADING COMPANY
ABSTRACT This project titled EFFECTIVENESS OF INTERNAL CONTROL IN A TRADING COMPANY was considered necessary because of the frauds which are perpetuated in trading companies recently. That was part of what led to the closure of some of them. Our findings revealed that Citiserve limited has similar experience before it was able to put in […]
EFFECTS OF BUDGETING AND BUDGETARY CONTROL ON THE PERFORMANCE OF MIDDLE MANAGEMENT
CHAPTER ONE 1.0 INTRODUCTION A budget is a “financial and/or quantitative statement, prepared and approved prior to a defined period of time, of the policy to be pursued during that period for purpose of attaining a given objective. It may include income, expenditure etc. The establishment of executives to requirement of a policy, and the continuous […]
EFFECTS OF FORENSIC ACCOUNTING IN FRAUD DETECTION
CHAPTER ONE INTRODUCTION 1.1 Background to the Study Financial irregularity is a severe global problem. It is the major concern to developing nations. It is so endemic that fraud and corruption is gradually becoming a normal way of life. Financial irregularities are so common that almost every individual cannot wash his or her hands, clean […]
EFFECTS OF WORKING CAPITAL MANAGEMENT ON THE PROFITABILITY OF MANUFACTURING COMPANY
ABSTRACT The study investigated the Effects of Working Capital Management on the profitability of manufacturing Company, Cadbury Nigeria Plc. was selected as a Case study. The specific objectives of the study are to identify the various components of working capital in Cadbury Nigeria PLC; evaluate the impact of working capital management on the profitability of […]
ERGONOMICS SPECIFICATION AS AN EFFECTIVE APPROACH TO REDUCING THE NUMBER AND SEVERITY OF WORK-RELATED INJURIES
ABSTRACT Ergonomics specification is an effective approach to reducing the number and severity of these work-related injuries. Ergonomics specification is the practice of designing equipment, work tasks and work environments to conform to the capability of the worker The aim of this chapter is to briefly intimate the reader with various research designs used by […]
EVALUATION OF CHALLENGES OF FINANCIAL MANAGEMENT IN NIGERIA LOCAL GOVERNMENT SYSTEM
ABSTRACT The third tier level of government in Nigeria is tier called “Local Government” it was established with the aim and the specific function to assist the higher s of government thus, the federal and state to bring effective rural development and good governance at the grassroots level. Both fiscal and physical evaluation of the […]
EVALUATION OF INTERNAL AUDIT AS A VERITABLE CONTROL MACHINERY FOR EFFICIENT MANAGEMENT IN PUBLIC ENTERPRISES
ABSTRACT This research is conducted to emphasize the essence of internal audit as a veritable control machinery in public organizations drive to improve on their managerial efficiency. This is achievable through the employment of relevant research techniques to obtaining necessary information from the sample population upon which in-depth analysis will be made to highlight the […]
EVALUATION OF ROLES OF AUDITORS IN THE FRAUD DETECTION AND INVESTIGATION IN NIGERIAN INDUSTRIES
ABSTRACT This Study focused on an analysis of the role of auditors in fraud detection: a survey of selected firms in Nigeria. The data collection technique used for this study is questionnaire and oral interview was also supportive. The data was analyzed through the use of chi-square, this findings of this work are that the […]
FINANCIAL DEREGULATION, STOCK PRICE VOLATILITY AND MONETARY POLICY IN NIGERIA
ABSTRACT Germane to every monetary policy is the goal of achieving price stability. The objective of price stability essentially encapsulates the need to eliminate price expectations to zero and to eliminate the long run uncertainty about the price level. The trend is interesting and indeed focused within the purview of two monetary frameworks – inflation […]
FINANCIAL MANAGEMENT AND ACCOUNTABILITY
ABSTRACT The local Government is an indivisible agent of federal State government in carrying out this Administrative work in rural places in selected local government. The theme of this research is “financial management and Accountability in selected local government Area of Imo Statepersonally considered this inevitable because of the numerous roles played in the urban […]
FINANCIAL RATIO AS A MEASURE OF MANAGEMENT EFFICIENCY
CHAPTER ONE 1.1 INTRODUCTION The Term “Ratio Analysis” could be described as the analysis of financial statement in order to judge the performance of the COMPANY or group of companies. The “Investment Decision” Means the allocation of funds to invest proposal whose benefits are to be realized in the future. The combination of the two terms […]
FINANCIAL STATEMENT ANALYSIS AS A MEASURE OF MANAGEMENT PERFORMANCE AND EFFICIENCY
CHAPTER ONE 1.1INTRODUCTION The great value of corporate financial reporting in view of development in both the money and the capital market cannot be over-emphasized. The success of any enterprise can be properly assessed only from its financial position as reflected in the financial data. The accounting information summarises the economic performance and the situation […]
FORENSIC AUDITING AND FINANCIAL FRAUD IN NIGERIAN DEPOSIT MONEY BANKS (DMBS)
ABSTRACT: This study examined the effect of forensic auditing on financial fraud in Nigerian (DMBs). The study adopted cross sectional survey design. The population of the study comprised the staff of banks and audit firms in Abeokuta, Ogun State. The study used purposive sampling technique for questionnaire administration while logistic regression analysis was used for […]
FRAUD PREVENTION AND CONTROL IN THE BANKING SYSTEM
CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Banking system in our economy is a very vital sector and their position in our economy can not be over emphasized. The banking system in Nigeria was fashioned along with that of Britain the banking system act as financial intermediate for funds between the deficit and […]
THE IMPACT OF CAPACITY BUILDING ON ORGANIZATION SUCCESS
Abstract The term “capacity building” has caught on quickly within the nonprofit sector, specifically with Nongovernmental Organizations (NGOs). In fact, many funding organizations, agencies and foundations are now requesting that their partners engage in capacity building activities. How then, do we determine which organizations have the capacity to adhere to their mission statements and to […]
IMPACT OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM
INTRODUCTION 1.1 Background of Study Document in its fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual form. […]
IMPACT OF DOCUMENT SECURITY $ INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM
INTRODUCTION 1.1 Background of Study Document in its fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual form. […]
IMPACT OF INFORMATION TECHNOLOGY ON BANKING INDUSTRY
CHAPTER ONE INTRODUCTION Information technology sophistication is probably the most significant event in the last century. The information age has virtually succeeded in turning the whole world, into a global village, the banking industry is not an exception in Nigeria. The industry has experienced one of the most drastic improvements and sophistications in the use […]
IMPACT OF RATIO ANALYSIS AS A TOOLS FOR INVESTMENT DECISION
CHAPTER ONE 1.1 INTRODUCTION The Term “Ratio Analysis” could be described as the analysis of financial statement in order to judge the performance of the COMPANY or group of companies. The “Investment Decision” Means the allocation of funds to invest proposal whose benefits are to be realized in the future. The combination of the two terms […]
IMPLICATION OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM IN NIGERIA
CHAPTER ONE 1.1 INTRODUCTION BACKGROUND OF STUDY Document in it’s fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual […]
IMPLICATION OF INFORMATION TECHNOLOGY ON THE PRACTICE OF ACCOUNTING IN NIGERIA
ABSTRACT This proposed project work is to give in detail the usefulness of information as one of major requirement of management function which is also an essential ingredient that enhances efficiency and reduction in the work load if when handles ordinarily will cause much delay, has made possible for better control system put in place […]
IMPORTANCE AND RELEVANCE OF COMPUTER IN ACCOUNTING SECTOR
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The’ term management was coined from the Italian word “managgiare” which connotes ‘to train horses’. It was originally used to indicate the process of training or coordinating sporting activities. Later its application was extended to the operations of government and businesses. Akpala (2001) describes management as the process of combining and utilizing organization’s […]
INTERNAL AUDIT AS A CONTROL TOOL FOR EFFICIENT MANAGEMENT IN NIGERIAN PUBLIC ENTERPRISES
ABSTRACT The purpose of this study is to assess the efficacy of internal auditing as a tool for efficient management. Internal audit is regarded as the key element in the application of accounting systems which in turn, helps in evaluating the work of the department. The internal audit is considered as the backbone of the […]
INTERNAL AUDIT AS AN INSTRUMENT OF MANAGEMENT CONTROL
CHAPTER ONE INTRODUCTION 1.1 Background of the Study An effective internal audit department is a prerequisites to the growth and survival of any business organization since all organization either small or big, profit oriented, operate within the conditions or resources constraints and also run high risks of fraud and errors, in view or this, […]
INTERNAL CONTROL SYSTEM AS A TOOL IN MANAGEMENT SYSTEM
CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY In modern business organization, internal control system is required in one form or the other, not only in public institution which this research work is concerned about the even in some private establishment which exercise control over their activities without being conscious of it. Since there controls […]
INTERNAL CONTROL SYSTEM, HOW EFFECTIVE AS A MEANS OF REDUCING THE INCIDENCE OF FRAUD IN AN ORGANISATION
ABSTRACT This research work was embarked upon with a view of providing an insight into the “Internal Control System, How Effective as a Means of Reducing the Incidence of Fraud in an Organisation”, for this purpose Nigerian Bottling Company Plc, Agidigbin Road Opposite LTV, Lagos State has been chosen as a case study. This research work […]
INVESTMENT ANALYSIS AND PORTFOLIO STRATEGY
CHAPTER ONE 1.0 INTRODUCTION This study would discuss the basics of Investment Analysis and Portfolio Strategy using Wema Bank Plc as a case. Investment represents the incremental cash outlay required to install a machine, build a plant or whatever the capital investment involves for example, the cash outlay for a new machine to reduce labour […]
LIQUIDITY MANAGEMENT IN COMMERCIAL BANKS
ABSTRACT It examines the liquidity management of commercial banks in Nigeria with more emphasis on their investment, liquidity and profitability position in order to find out why commercial bank need to be more liquid than any other business organization. The entire work is divided into five chapters, chapter one is an introductory analysis of the […]
MANAGEMENT OF NIGERIA TAX SYSTEM IN THE GENERATION OF REVENUE FOR DEVELOPMENT PURPOSE
CHAPTER ONE 1.1 INTRODUCTION A statesman and philosopher “Benjamin Franklin” observed that “in this world nothing is certain but death and tax are certain.” Our ancestor spontaneously paid their taxes in kind for the progress of the community as a whole. Right from independent 1960, the Nigeria Government seemed to have a definite conception of […]
MOBILIZATION AND UTILIZATION OF FUNDS IN THE FINANCIAL SYSTEM
CHAPTER ONE INTRODUTION It is generally accepted among the financial expert and economist that a necessary condition for rapid economic growth and the development is rested on adequate financial planning. However, the financial system of Nigeria is still underdeveloped. This fact can be educated by the pivoted role provided by the financial institution in the […]
PROBLEM AND PROSPECT OF FINANCIAL CONTROL IN PUBLIC SECTOR
ABSTRACT The subject matter of this study is problem and prospect of financial control in organisation public sector in Owerri North Imo State. A research on this topic could not be more appropriate than new since all the workers in the civil services especially those involve in government finance operations are well acquainted with financial control. Therefore, the main […]
PROBLEM OF TAX COLLECTION AND SOLUTION IN NIGERIA
CHAPTER ONE 1.0 INTRODUCTION This chapter aims at discussing the brief history of taxation and various sources of tax law and types of tax Acts promulgated by the Federal Government of Nigeria. Taxation can be defined as a compulsory levy by the government imposed on the incomes of individuals firms and corporate bodies. Emphasis will also be regained […]
PROBLEMS AND PROSPECTS OF PERSONAL INCOME TAX IN NIGERIA
ABSTRACT This Paper examines the problems associated with the Assessment and Administration of Personal Income Tax on Motorcycle riders in (UMUGUMA) Owerri West LGA Metropolis. The study uses Primary data involving face-to-face interviews and observations, while descriptive survey was used to analyze the data. The paper utilizes the stratified random sampling technique in selecting 28 […]
FINANCIAL RATIO ANALYSIS AS A TOOL FOR MEASURING PERFORMANCE IN AN INDUSTRY
ABSTRACT This study investigated financial ratio as a tool for measuring performance in an industry with specific focus on Nigerian Breweries Plc and Guiness Nigeria Plc. Six objectives were stated from chapter one and several literatures were reviewed in the second chapter. Informed by the six objectives stated, four hypotheses were formulated and tested at […]
RATIO ANALYSIS AS A TOOL OF MONITORING FIRM PERFORMANCE
ABSTRACT Financial ratios are detective, predictive and informative tools that act as compass that shows an organization its corporate, strength or weakness. The major instrument of financial computation is the historical data/records of the operation of an enterprise. This research work was conducted to know how ratio analysis are been use as a tool of […]
ROLE OF INTERNAL AUDIT IN BUSINESS GROWTH
ABSTRACT This study is devoted to assessing the role of internal audit an instrument for improving the business growth. The methodology employed include personal interview, written question and library research, various recommendations were made in a bid to improve the business growth via internal audit. The economy today is known to be characterized by incessant […]
TAXATION AS A MAJOR SOURCE OF REVENUE IN NIGERIA
CHAPTER ONE 1.0 Introduction 1.1 Background to the Study Taxation is seen as a burden which every citizen must bear to sustain his or her government because the government has certain functions to perform for the benefits of those it governs (Afuberoh and Okoye, 2014). A précised definition of taxation by Farayola (1987) is that taxation is one […]
THE ANALYSIS OF EFFECTIVENESS OF VALUE ADDED TAX (VAT) IN FEDERAL GOVERNMENT REVENUE GENERATION AXATION AS A MAJOR SOURCE OF REVENUE IN NIGERIA
ABSTRACT The federal government being a non‑profit oriented organization generates its revenue through various sources. These1hources include: Taxes, Loan and grants, Investment, Rates and Rents, Court Fees, Royalties, and, Sales of confiscated properties. Tax being the paramount of government revenue source is sub divided into: Personal Income Tax, Companies Income Tax, Petroleum Profit Tax. Capital […]
THE EFFECT OF AUDITING IN THE DEVELOPMENT OF NIGERIAN ECONOMY
ABSTRACT The primary objective of carrying out this research was to have an overview of “The Effect of Auditing in the development of Nigeria Economy”. Fifty subjects were used as the population for the research. This research work has been logically divided into five chapters. The first chapter entails the aims and objective of the […]
THE EFFECT OF INFLATION ON INCOME MEASUREMENT AND THE EFFECT ON LOW INCOME EARNERS
CHAPTER ONE INTRODUCTION The tendency of price to rise, and of the value of money to fall is known as inflation. One of the main objectives of any responsible government is to control the rate of inflation because of its undesirable effect on the economy. In most developed countries, the economic specter of the inter-war […]
THE EFFECT OF MERGER AND ACQUISITION ON AN ORGANISATIONAL PERFORMANCE
ABSTRACT This research work titled “The effect of Merger and Acquisition on an organizational performance shows the achievement of companies coming together. For merger and acquisition to be worth as described, there should be synergism, the amalgamation between two separate companies to form a single company is known as merger also acquisition is the purchase […]
THE EFFECT OF VALUE ADDED TAX ON REVENUE GENERATION OF GOVERNMENT
CHAPTER ONE INTRODUCTION Value Added Tax is a consumption tax, which came to existence on first December, 1993, by decree number 102 of 1993 while its actual implementation commenced on first January, 1994. It is a transition from Lagos state sales tax. The tax was introduced sequel to the report of the 1991 study group […]
THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM IN THE BANKING INDUSTRY
CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY It is interesting to note that “Audit” originated from the Latin word “Audire” which means “To Hear” because in ancient time, the owner of a business used to hear a report made by the Auditor about the book keeping and financial records of hours business. This was […]
THE EFFECTS OF BUDGETING AND CONTROL ACTIVITIES IN CORPORATE GOVERNANCE
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Budgeting can be traced to the 18th century period when it was used to check the powers of the king concerning taxation as a source of revenue and the governments expenditure. It involves management development plans developed in order for the terms of marketing to be served, the […]
THE GULF OF GUINEA COMMISSION AND NATIONAL DEVELOPMENT
CHAPTER ONE 1.1STATEMENT OF PROBLEM The research will examine the relationship between the national development and the activity of gulf commission in the gulf region of the nation. More so, it will analyze the nitty-gritty of the commission with regard to the government contribution. It will also examine settlement of boundaries conflict issues.. 1.2 PURPOSE […]
EVALUATION OF CONTRIBUTION OF COMMERCIAL BANK TO THE ECONOMIC DEVELOPMENT OF NIGERIA
ABSTRACT This study is conducted on an Assessment of Contribution of Commercial Banks in the Economic Development of Nigeria. The concept is also on eye opener to the society and business as well. The research was carried out by means of questionnaires and oral interview with the official/staff of the bank selected on which the […]
EFFECTIVE IMPLEMENTATION OF ORGANIZATIONAL POLICIES AND PROCEDURES IN NIGERIA BUSINESS
ABSTRACT In all business enterprise effective implementation of organizational policies and procedure is very important and can never be over emphasized and to achieve this goal, target and objective is beckoned the design of managers who do not sit there as a ceremonial heads rather they have role of implementing the organic functions of management […]
AWARENESS, CHALLENGES AND ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM ENTERPRISES
ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness and adoption in North-Central geo-political zone of Nigeria. This study investigated level of awareness, challenges and adoption of IFRS for Small and Medium Enterprises (SMEs) in North-Central Nigeria with the view of highlighting the implication for financial reporting […]
THE IMPACT OF EXTERNAL AUDITING ON THE PERFORMANCE OF LOCAL GOVERNMENT COUNCIL IN NIGERIA
ABSTRACT Local Governments in Nigeria have been featured with gross financial mismanagement to the extent that the government had decides to institute periodical restricting and reform programmers. In the existence of integrity, effectiveness and efficiency in utilization of resources, the council can easily obtain unqualified audit opinion from CAG. Failure to obtain unqualified audit reports […]
THE ROLE OF INTERNAL AUDIT ON MANAGEMENT CONTROL SUCCESS
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The last decade has witnessed several accounting scandals and corporate failures that were blamed on earnings management practices of firms globally, which audit function was not able to detect. Earnings management involves managers‟ manipulation of the external reporting process and structuring transactions to alter financial reports to either […]
RISK ANALYSIS AND FACILITY MANAGEMENT IN COMMERCIAL BANKS
ABSTRACT This research topic is on risk analysis and financial management in commercial banks, the case study being an Islamic bank, Islamic banks are well known for interest free banking, as a result of this interest free banking, most Islamic banks resort to asset lending or business financing. This project aims to assess the type […]
THE IMPACT OF WHISTLEBLOWING POLICY IN FRAUD PREVENTION AMONG THE THREE TIERS OF GOVERNMENT IN NIGERIA
Abstract This study aims to explore the influence of whistleblowing policy in fraud prevention among the three tiers of government in Nigeria. To achieve this objective some research questions were raised, hypothesis were formulated and related literature to the study were reviewed. Ninety (90) copies of the questionnaire were distributed to Federal, State and Local […]
THE ROLE OF COMPUTER IN ACCOUNTING RECORD
[A CASE OF STUDY OF PHCN PLC, ILORIN] CHAPTER ONE 1.1 INTRODUCTION In Nigeria there been general in the case of the use of computer in analyzing data in accounting record. Furthermore, the computer can make use of the following section in any department accounts receivable, warehouse inventory and manufacturing companies of factories. To this […]
THE LIQUIDITY AND PROFITABILITY MANAGEMENT IN COMMERCIAL BANK
(A CASE STUDY OF UNION BANK OF NIGERIA PLC LAGOS) CHAPTER ONE INTRODUTION 1.1 BACK GROUND OF THE STUDY A commercial bank is an economic unit which main goal is to maximize profit. Every bank attempts to structure its asset and liabities in such a manner as to field the lightest returns subject to some […]
THE IMPACT OF TAXATION LAW ON INVESTMENT ACTIVITY IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxes are the most important source of government revenue. A tax can be defined as a compulsory levy imposed by a public authority in one’s incomes, consumption and production of goods and services. Taxes are levied on personal incomes (consisting of salaries, business profit interest income dividend […]
THE IMPACT OF RECAPITALIZATION OF BANKS ON LENDING IN NIGERIA BANKS
(A CASE STUDY OF UNION BANK OF NIGERIA PLC, ILORIN) CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY The impact of Recapitalization of banks on lending in Nigeria Banks demands critical view. Since lending is one of the roles of banks which depends on the available capital base of the banks, any attempts by […]
NIGERIA TAX SYSTEM ITS AIMS, OBJECTIVE AND CONTRIBUTION TO ECONOMICS
A CASE STUDY OF KWARA STATE BOARD OF INTERNAL REVENUE, ILORIN ABSTRACT Since the past years, none of the students of the department of Accounting either NCE or B.Sc. has made any write-up on the topic Nigeria Tax system. In view of this, it is important and necessary to let students of Accountancy Department and […]
MONEY LAUNDERING AND FINANCIAL CRIME IN NIGERIA: THE WAR OF ECONOMIC AND FINANCIAL CRIME COMMISSION (EFCC) AND THE IMPACT ON NIGERIA FINANCIAL SYSTEM
ABSTRACT Money laundering and financial crime in Nigeria: The war of the economy and financial crime commission and the impact on the Nigeria has through service of reformation and damaged in the economy of Nigeria. The content of this review the effort or war fight by economic and financial crime commission in computing money laundering […]
DISCOUNT RATE IN MANUFACTURING COMPANY
A CASE STUDY OF MOUNT OLIVE COMPANY ABSTRACT The basic aim of this project is to provide a simplified method of discount rate for manufacturing company using Mount Olive Company as a case study. Due to the rapid improvement in modern science and technology in ratifications of life there is need for the management of […]
BANKING BEHAVIOR AND FINANCIAL INCLUSION OF PHYSICALLY CHALLENGE PERSONS
ABSTRACT The physically challenge persons constitute an integral part of Nigeria‟s population, as such any national economic programme that attempts in any way to foreclose this important segment of the country‟s population will leave much to be desired. The study made use of primary data which was collected using questionnaires administered to the respondents based […]
AUDITING AS A CONTROL MECHANISM FOR THE EFFICIENCY OF PUBLIC SECTOR ACCOUNTING REPORT
ABSTRACT The study dealt on the effectiveness of auditing and accountability in the public sector. The rapid development of financial management initiative in public sector and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher tested five hypotheses which stability results mat states that. An audited work […]
ASSESSMENT OF SOCIAL MEDIA IN TEACHING AND LEARNING OF ACCOUNTING IN SENIOR SECONDARY SCHOOL
ABSTRACT This project work was undertaken to survey the use of social media in the teaching and learning of Accounting in some selected secondary school in Igbo-Eze North Local Government Area. To find solution to the problems which gave to undertaking the survey questionnaires were raised to check the availability use and the attitude of […]
AN INVESTIGATION INTO THE FINANCIAL AND OPERATIONAL COSTS AND BENEFITS OF THE INTERNAL AUDIT WITHIN AN ORGANISATION
Abstract The main purpose of this study is to investigate on the cost and benefit of internal audit in the selected Cameroonian private firms. This investigation is focused on 15 purposely selected private firms that are expected to represent all other sectors. The main aim of this study is determine the importance and impact of […]
AN EVALUATION OF THE IMPACT OF CONTINUE DEVALUATION OF NIGERIA CURRENCY ON INDUSTRIAL PERFORMANCE IN NIGERIA (A CASE STUDY OF OKIN BISCUIT NIGERIA LIMITED IJAGBO)
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The issue of Nigeria exchange role of currency vis–a–vis other international trade currencies especially the American Dollar and British Pound steeling has become other of the day, many Nigeria that is carrying out business especially those that procure material from abroad. In July 1996 the Federal Government of […]
AN EVALUATION OF COST ACCOUNTING AS A TOOL FOR MANAGERIAL DECISION MAKING (A CASE STUDY NIGERIAN BOTTLING COMPANY PLC, PLANT INDUSTRY ILORIN)
CHAPTER ONE 1.1 INTRODUCTION The accounting system is a major qualitative information acquired in almost every organization for and it therefore provides information for the three broad purpose namely as internal reporting to managers for use, in planning and control routine operation and non-routine operation, formulation or major plan and polices and lastly the external reporting […]
An Automated Negotiation System for e-Commerce Store Owners to Enable Flexible Product Pricing
ABSTRACT If a store owner wishes to sell a product online, they traditionally have two options for deciding on a price. They can sell the product at a fixed price like the products sold on sites like Amazon, or they can put the product in an auction and let demand from customers drive the final […]
ACCOUNTABILITY AND CORRUPTION IN PUBLIC ORGANIZATION (A CASE STUDY OF ISIALA MBANO L.G.A. IMO STATE)
ABSTRACT One of the fundamental problems of contemporary Nigeria is corruption. It has thrived; progressed and flourished unabated .Corruption has been institutionalized to the point of accepting it as part of our system. This study examined the incidence of corruption in the Nigerian Public Service with particular focus on Isiala Mbano LGA from 1999 to […]
THE EFFECT OF PRICE AND PRICE CHANGES ON SALES OF CONSUMER GOODS
CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Prices go by many names. It is all around us. The price of a worker is wages, incomes taxes are the price we pay for the privilege of making money. In economic theory, prices policy tends to be relegated to a secondary role and attention is devoted to […]
A STUDY INTO THE PROCESS OF PRODUCT PLANNING AND DEVELOPMENT IN MARKETING.
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Marketing concentrate on the buyers or consumers determining their needs and desires, educating the regard to the availability of products and to important products features developing strategies to persuade them to buy and finally enhancing their satisfaction with purchase, marketing management includes researching, planning, organizing, directing and controlling […]
MARKETING PROBLEMS AND PROSPECT OF THE BAKERY INDUSTRY IN ENUGU METROPOLIS.
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY With the population Conesus of 1991 as a yardstick one can easily assert without any prejudice that Enugu metropolis is one of the density populated areas of the federal republic of Nigeria. The population density of the state is synonymous wit its great market potential especially in […]
COST MINIMIZATION STRATEGIES IN A MANUFACTURING COMPANIES
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY The desire of every national producer is to minimize the resource invested to achieve a desired objective thus at any point in time he should be devising ways of minimizing the cost of achieving the desired benefit. This situation is equally relevant to organization of any kind whether […]
INCREASING CUSTOMERS TRAFFICS THROUGH PUBLIC RELATIONS
ABSTRACT The study focused on increasing customer traffic through public Relations: a case study of first Bank PLC Enugu. The objective of the study among others include:to determine the impact of Public Relations on increasing costumer traffic …to know how Public Relations helped in improving communications between organization and its Public …to find out if […]
IMPACTS OF ACCOUNTING SYSTEM IN PUBLIC SECTOR IN NIGERIA
ABSTRACT The Accounting system is aimed at ensuring a maximum amount of information is available to the users that will enable them to take meaningful decisions regarding their interest in a reporting entity. This study was carried out on the impacts of the accounting system in the public sector. The scope of the research work […]
ACCESS TO CREDIT AND PERFORMANCE OF SMALL SCALE FARMERS IN NIGERIA
ABSTRACT In spite of the attempts made by some studies to explore access to credit and its effect on output of small scale farmers in Nigeria, most of these studies did not apply the widely accepted impact assessment methodologies and therefore, may be subject to serious problems due to sample selection bias. This problem inspired […]
ACCESSIBILITY OF CREDIT FACILITY FROM FINANCIAL INSTITUTIONS BY SMALL AND MEDIUM SCALE ENTERPRISES: EVIDENCE FROM NIGERIA
ACCESSIBILITY OF CREDIT FACILITY FROM FINANCIAL INSTITUTIONS BY SMALL AND MEDIUM SCALE ENTERPRISES: EVIDENCE FROM NIGERIA Abstract This study tries to look at the accessibility of credit facility from financial institutions by small and Medium Scale Enterprises: Evidence from Nigeria. Small and Medium Scale Enterprises have been faced with poor funding when developing nations like […]
AN ANALYSIS OF THE PROBLEMS OF FOREIGN EXCHANGE MANAGEMENT AND ITS IMPACT ON THE BANKING INDUSTRY
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The Governor of the Central Bank of Nigeria, Professor Charles Chukwuma Soludo was quoted in the year 2006 as saying “that the Central Bank of Nigeria is planning to ensure full liberalization of the nations’ foreign exchange market pointing out that “for over 20 years we have […]
AN APPRAISAL OF THE EFFICIENCY AND IMPACT OF COST CONTROL SYSTEM ON CORPORATE PROFITABILITY
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The dynamic nature of our times has put so much on business that their survival can no longer be taken for granted but must be sort for. That a business strength progressed or outpaced its competitors depends largely on the quality and strength of its management. People […]
EFFECT OF VALUE ADDED TAX ON A PROFITABILITY OF MANUFACTURING FIRM (A STUDY OF SOME MANUFACTURING COMPANIES IN ENUGU STATE)
CHAPTER ONE INTRODUCTION1.1 Background to the Study There are quite a number of definitions of tax or taxation depending on the qualities it poses. In that vein, taxation is the process or machinery by which communities or group of persons are made to contribute in some agreed quantum and method for the purpose of the […]