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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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. […]

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. […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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, […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

ABSTRACTThe research work titled “Appraisal of Inventory Management and Control in Manufacturing Firms”. The general objective of this study is to appraise inventory management and control in manufacturing firms of some selected manufacturing firms. The specific objectives are to: examine the effectiveness of the various tools and techniques (Economic order quantity and Economic Batch Quantity) used by […]