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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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

EFFECTS OF DEPOSITS MOBILIZATION ON THE FINANCIAL PERFORMANCE OF MICROFINANCE BANKS IN NIGERIA ( A STUDY OF UMUCHINEMERE PRO-CREDIT MICRO FINANCE BANK LIMITED 2005-2014)

ABSTRACTDwindling nature of deposits mobilization in microfinance industry necessitated this study. It is to establish the effect of deposit mobilization on the financial performance of micro finance banks in Nigeria: A study of Umuchinemere Pro-credit micro finance bank Nigeria limited 2005 – 2014. The main objective is to examine the effect of customer deposit on the […]

EVALUATION OF TAXATION AS A TOOL FOR ECONOMIC GROWTH AND DEVELOPMENT IN NIGERIA FROM 2006-2015

ABSTRACTThe contribution of taxation to any economy globally cannot be overemphasized. Apart from the revenue function it performs for the government, it is also used to assist the national government to achieve the country’s macroeconomic objectives in areas of fiscal and monetary policies. Past documentations have revealed that revenue from taxes in developed nations have […]

EFFECT OF FINANCIAL ANALYSIS ON INVESTMENT DECISION IN A MANUFACTURING COMPANY- A STUDY OF DANGOTE GROUP OF COMPANIES (DANGOTE CEMENT FACTORY)

ABSTRACTThe study is aimed at finding out the effects of financial analysis on investment decision. Using Dangote group of companies (Dangote cement factory) as a case study. The area chosen for the study was Dangote cement company at Gboko Benue state in Nigeria. Three research questions guided the study. The objective of this study is […]

EFFECT OF LENDING AND LOAN RECOVERY ON THE PERFORMANCE OF MICROFINANCE BANK IN ENUGU STATE (A STUDY OF BETHEL MICROFINANCE BANK ENUGU( 2007-2017)

ABSTRACT This research is focused on impact of microfinance bank on unemployment in Nigeria. Microfinance provides people with capital to start and/or expand their businesses, as small businesses with microfinance support have grown into medium enterprises creating employment opportunities for others. Survey research design was used to carry out the study. This study reveals that […]

EFFECT OF EXTERNAL AUDITING EXPENDITURE ON THE PROFITABILITY OF NIGERIAN BANKS: A STUDY OF FIRST BANK (2002-2016)

ABSTRACT The research titled “Effect of external auditing expenditure on the profitability of Nigeria Banks” highlights the relevance of external auditing in improving performance of Nigerian banks. The cardinal objective of this study is to ascertain the effect of external auditing expenditure on the profitability of Nigerian banks. The study aims at achieving the following […]

AN APPRAISAL OF INVENTORY MANAGEMENT AND CONTROL IN MANUFACTURING FIRMS. A STUDY OF NIGERIA BREWERIES AND UNILEVER PLC

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 […]

ROLE OF BUDGET AND BUDGETARY CONTROL IN PUBLIC SECTOR

CHAPTER ONE  INTRODUCTION 1.1    BACKGROUND OF THE STUDY The efficiency and effectiveness of the operation of any public or private enterprise depends on the control available to management in almost every organization. Therefore the number of activities going on must be recorded for attainment of the organization goals. The role of budget and budgetary control […]

COSTING TECHNIQUES, ITS IMPACT ON THE PROFITABILITY OF MANUFACTURING COMPANY

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND STATEMENT Profit maximization is the fundamental task of management of a company that is established solely for project making. And management needs relevant and adequate information that will aid them planning: coordinating and decision making in order to maximize cost and maximize profit. Based on these, certain techniques and procedures […]

Importance Of Liquidity In Commercial Banks Adequacy Or Inadequacy Of Working Capital: Its Importance And Implication

TABLE OF CONTENTS CHAPTER ONE 1.0   INTRODUCTION 1.1   BACKGROUND OF THE STUDY 1.2   STATEMENT OF PROBLEM 1.3   OBJECTIVE OF STUDY 1.4   SCOPE OF THE STUDY 1.5   LIMITATION OF STUDY 1.6   DEFINITION OF TERMS CHAPTER TWO 2.0   REVIEW OF RELATED LITERATURE 2.1   OPERATIONAL CONCEPTS 2.2   MEASUREMENT OF BAN LIQUIDITY 2.3   PROBLEMS IN COMMERCIAL BANKS CHAPTER THREE 3.1   SUMMARY OF […]

IMPACT OF TWITTER BAN ON SECURITY THREATS INFORMATION DISSEMINATION

CHAPTER ONE INTRODUCTION Background of the study Through the creation of virtual networks and communities, social media is a computer-based technology that enables the exchange of ideas, opinions, and information. Social media is Internet-based by design, allowing people to share information quickly through electronic means. Personal information, documents, movies, and pictures are all included in […]

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