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THE IMPLICATION OF THE CURRENT ECONOMIC HARDSHIP ON THE NIGERIA FINANCIAL INSTITUTION

THE IMPLICATION OF THE CURRENT ECONOMIC HARDSHIP ON THE NIGERIA FINANCIAL INSTITUTION ABSTRACT This research work is an attempt to evaluate the implication of the current hardship on the Nigeria financial institution. In conducting this research I went to Central Bank of Nigeria Enugu branch and some libraries to get some relevant materials. For this research word […]

THE IMPORTANCE OF PROPER ACCOUNTING MODERN DAY BUSINESS

THE IMPORTANCE OF PROPER ACCOUNTING MODERN DAY BUSINESS   CHAPTER ONE INTRODUCTION   1.1    BACKGROUND OF THE STUDY In this day of trade and commerce, many enterprises are springing up. For instance. Sale proprietorship Partnership Corporative, limited liability company Being established for the purpose of achieving objective as it related to their businesses. These businesses […]

THE INFLUENCE OF POOR FINANCING ON THE OPERATION OF SMALL SCALE INDUSTRIES IN NIGERIA.

THE INFLUENCE OF POOR FINANCING ON THE OPERATION OF SMALL SCALE INDUSTRIES IN NIGERIA. CHAPTER ONE INTRODUCTION A look around us will reveal that that our economy consists of people whose material needs and wants are satisfied by numerous business organization especially in the manufacturing sector we can comfortably count on the roster of business […]

THE NEED FOR ACCOUNTING EDUCATION IN SMALL SCALE INDUSTRIES

THE NEED FOR ACCOUNTING EDUCATION IN SMALL SCALE INDUSTRIES CHAPTER ONE 1.0            INTRODUCTION 1.1     BACKGROUND OF STUDY   Accounting is an old as the exchange process (Whether) barter or monitory that gradually developed with civilization.          We study accounting for business and not business for accounting, second  communication and exportation of business idea seen to be the most important function of […]

THE PROBLEMS OF FINANCING GOVERNMENT CORPORATIONS GOVERNMENT CORPORATION.

THE PROBLEMS OF FINANCING GOVERNMENT CORPORATIONS GOVERNMENT CORPORATION (A CASE STUDY OF TRACAS) TABLE OF CONTENTS Cover page Title page Approval page Dedication Acknowledgement Proposal Table of contents CHAPTER ONE INTRODUCTION 1.1     Background of the study 1.2            Statement of the problem 1.3            Objective of the study 1.4            Research questions 1.5            Research hypothesis 1.6            Significance of the study 1.7            Scope and limitations of study […]

THE PLACE OF PROPER AND ADEQUATE FINANCIAL RECORDS KEEPING IN THE SUCCESS OF SMALL SCALE BUSINESS

THE PLACE OF PROPER AND ADEQUATE FINANCIAL RECORD KEEPING IN THE SUCCESS OF SMALL SCALES BUSINESSES   CHAPTER ONE INTRODUCTION  1.1  BACKGROUND OF THE STUDY Book-keeping may simply be defined as an art of recording all money transactions of an organisation so that its relationship to both its proprietor and outsider can readily be ascertained […]

THE PROBLEMS FACING PERSONAL INCOME TAX ADMINISTRTION IN RURAL COMMUNITIES.

THE PROBLEMS FACING PERSONAL INCOME TAX ADMINISTRATION IN RURAL COMMUNITIES   ABSTRACT The importance of personal income tax to government, both as a revenue sources and as a fiscal policy factor cannot be over emphasized. But the concept administration principles of income tax has remained clouded in vagueness, controversies and ambiguity. I therefore embarked on […]

THE RAMIFIED FASTORS AFFECTING THE CONCEPT OF PROFITABILITY AS A GUIDE TO POLICY DECISION.

THE RAMIFIED FACTORS AFFECTING THE CONCEPT OF PROFITABILITY AS A GUIDE TO POLICY DECISION: A CASE STUDY OF SOME MANUFACTURING INDUSTRIES IN OSHIMY SOUTH L.G.A OF DELTA STATE) ABSTRACT Before I delve into this issue, Let us look from the realistic  point of view, the concept of profitability– it can be seen as that concepts which provides […]

THE PROBLEMS OF WORKING CAPITALS MANAGEMENT IN THE PRIVATE SECTOR.

THE PROBLEMS OF WORKING CAPITAL MANAGEMENT IN THE PRIVATE SECTOR CHAPTER ONE INTRODUCTION 1.1      Background of the Study Working Capital management is a major concern in the private sector and its deficiency has often been a trigger for private sector failure. Working Capital of a firm simply represents the operating liquidity available to run the firm. […]

THE PROSPECT OF ACCOUNTING AS PROFESSION; IMPLICAITON FOR ACOUNTING STUDENTS.

THE PROSPECT OF ACCOUNTING AS PROFESSION; IMPLICAITON FOR ACOUNTING STUDENTS. ABSTRACT This topic of this study, which is the prospect of accounting as a profession, implication to accounting students, is geared towards explanation of the Basic Expectations of an Accounting and its Impact in the accounting students. This study examined critically accounting as a profession […]

THE ROLE OF ACCOUNTANTS IN THE PRIVATIZATION AND COMMERCIALIZATION.

THE ROLE OF ACCOUNTANTS IN THE PRIVATIZATION AND COMMERCIALIZATION OF PUBLIC ENTERPRISES IN THE NIGERIAN ECONOMY ABSTRACT This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in Nigerian economy. It also focused on the information supplied by the accountant, its contribution to the success […]

THE RELEVANCE AND APPLICATION OF STANDARD COSTING IN A MANUFACTURING INDUSTRY.

THE RELEVANCE AND APPLICATION OF STANDARD COSTING IN A MANUFACTURING INDUSTRY TABLE OF CONTENT Title page Approval page Dedication Acknowledgement Abstract Table of content CHAPTER ONE Introduction 1.1            Background of study 1.2            Statement of problem 1.3            Objective of study 1.4            Significance of the study 1.5            Scope and limitation of the study 1.6            Statement of hypothesis Reference CHATPER TWO Literature review 2.1            Definition […]

THE RELEVANCE OF QUALITY CHECK MANAGEMENT IN A FIRM

THE RELEVANCE OF QUALITY CHECK MANAGEMENT IN A FIRM ABSTRACT The topic quality check management in a company with particular reference to Emeinte Company Limited was purposefully designed to x-rayed the operational strategies and effects of quality check management system of the Emenite Manufacturing Company Limited.The study become imperative due to increase in low quality […]

THE ROLE OF ACCOUNTANT IN MANAGING AND LIQUIDATING DISTRESSED BANKS.

THE ROLE OF ACCOUNTANT IN MANAGING AND LIQUIDATING DISTRESSED BANKS. CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The role of accounting in managing and liquidating distressed banks is integral to the stability and resilience of the financial sector. When a bank faces financial distress, accounting principles and practices play a crucial role in assessing the […]

THE ROLE OF ACCOUNTANT IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL.

THE ROLE OF ACCOUNTANT IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL   ABSRACT The entrepreneur must have a range outlook on the intended business investments, business investments, examine the alternative uses of capital and account for financial requirement and carry sensitivity and risk analysis. This study promises an analysis and illustration of the principles of feasibility […]

THE ROLE OF ACCOUNTANTS IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL

THE ROLE OF ACCOUNTANTS IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY One of the major constraints to effective project implementation especially in developing economics is lack of adequate knowledge of how to package it to appeal to the public. Project packaging constitutes a vital aspect of investment […]

THE ROLE OF ACCOUNTANTS IN THE PRIVATIZATION AND COMMERCIALIZATION OF PUBLIC ENTERPRISES

THE ROLE OF ACCOUNTANTS IN THE PRIVATIZATION AND COMMERCIALIZATION OF PUBLIC ENTERPRISES IN THE NIGERIAN ECONOMY ABSTRACT This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in Nigerian economy. It also focused on the information supplied by the accountant, its contribution to the success […]

THE ROLES OF ACCOUNTING IN SOCIETAL DEVELOPMENT

THE ROLES OF ACCOUNTING IN SOCIETAL DEVELOPMENT CHAPTER ONE 1.0     INTRODUCTION This project is aimed at looking into the accounting profession in details and examining its role in societal development. A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs. Also the development of […]

THE ROLE OF ACOUNTANT IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL

THE ROLE OF ACCOUNTANT IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY One of the major constraints to effective project implementation especially in developing economics is lack of adequate knowledge of how to package it to appeal to the public. Project packaging constitutes a vital aspect of investment […]

THE ROLE OF AN ACCOUNTANT IN THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT

THE ROLE OF AN ACCOUNTANT IN THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT   CHAPTER ONE 1.0      INTRODUCTION The need to develop micro economic activities that could enhance self-reliance as a strategy for reducing poverty becomes so pronounced that the three arms of government (Federal, state and local government) come up with […]

THE ROLE OF AUDIT FUNCTION IN GOVERNMENT ESTABLISHMENT

THE ROLE OF AUDIT FUNCTION IN GOVERNMENT ESTABLISHMENT (A CASE STUDY OF OFFICE OF AUDITOR- GENERAL OF ENUGU STATE) CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY There is need for acceptable accountability of the money spent by various government establishments. This has resulted in federal government establishment of Audit Department in both the federal and […]

THE ROLE OF AUDITING IN CONTROLLING FRAUD IN GOVERNMENT ESTABLISHMENT

THE ROLE OF AUDITING IN CONTROLLING FRAUD IN GOVERNMENT ESTABLISHMENT   ABSTRACT This research work is design to achieve a specific purpose on the role played by Auditors in protection of public funds in the government establishments, ministries or government parastatals. The research goes into providing a systematic financial accountability that will promote proper stewardship […]

THE ROLE OF AUDITOR IN CONTROLLING FRAUDS IN GOVERNMENT OWNED ESTABLISHMENT

THE ROLE OF AUDITOR IN CONTROLLING FRAUDS IN GOVERNMENT OWNED ESTABLISHMENT CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY One of the primary reasons for an independent audit is the inherent potential conflict between an entity’s management and users of its financial statements. Management has an incentive to the information presented in financial statements since […]

THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS

THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS CHAPTER ONE 1.1       INTRODUCTION Computer is an electric device, which accept and process data by following a set of instruction (programmers) to produce an accurate and efficient result (information).  It is very systematic and computer and operates within a system theory.  It has input, control processing units, output and the […]

THE ROLE OF CENTRAL BANK IN STABLISHING NIGERIA ECONOMY

THE ROLE OF CENTRAL BANK IN STABLISHING NIGERIA ECONOMY (A CRITICAL REVIEW)   ABSTRACT Central banks are general known to be concerned with the maintenance of monetary stability.  This task involves the regulation of money in circulation  consistent with the absorphic capacity of the economy axiomatically, excessive growth in money supply rates to high rates of spending […]

THE ROLE OF COMMUNITY BANKS ON THE DEVELOPMENT OF RURAL COMMUNITIES

THE ROLE OF COMMUNITY BANKS ON THE DEVELOPMENT OF RURAL COMMUNITIES CHAPTER ONE 1.1       INTRODUCTION This chapter is mainly concerned with the efforts at expanding the economic base of the rural area which are always backwards because of scarcity of and restrictive access to loanable funds.  In solving the problem, previous government in their economic policies have […]

THE ROLE OF COMPUTER IN FRAUD DETECTION AND PREVENTION IN THE NIGERIAN COMMERCIAL BANKING INDUSTRY

THE ROLE OF COMPUTER IN FRAUD DETECTION AND PREVENTION IN THE NIGERIAN COMMERCIAL BANKING INDUSTRY ABSTRACT Fraud has been identified as the major cause of distress and unprogressive nature of most business organisation in the country.  Even though, there are intelligent people who work round the clock to fault the system; but there are more […]

THE ROLE OF FEDERAL GOVERNMENT IN CO-OPERATIVE DEVELOPMENT IN NIGERIA

THE ROLE OF FEDERAL GOVERNMENT IN CO-OPERATIVE DEVELOPMENT IN NIGERIA. (A CASE STUDY OF ENUGU STATE)   CHAPTER ONE INTRODUCTION 1.0    BACKGROUND OF THE STUDY The importance of the Co-operative movement in Nigerian is increasingly being realized as well as many developing countries. In Nigeria, the lead has been taken by both the Federal and State government […]

THE ROLE OF FINANCIAL ACCOUNTABILITY IN A PUBLIC LIMITED COMPANY

THE ROLE OF FINANCIAL ACCOUNTABILITY IN A PUBLIC LIMITED COMPANY ABSTRACT The mismanagement of every organization emanates from the ability of the financial accountability to administer the financial undertaken in order to achieve its profit maximization. Business collapsed, is characterized by negligence to adhere to effective control system, which primarily comes from internal control. An […]

THE ROLE OF FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTOR

THE ROLE OF FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTOR (A CASE STUDY OF EMENITE LIMITED, ENUGU) ABSTRACT Accountability is the sole of any business entity.  The main aim of any business is profit maximization.  This can be achieved if the financial mismanagement is properly examined. Emenite limited Enugu is a company, which concentrates much on the manufacturing […]

THE ROLE OF FINANCIAL MANAGEMENT A CORPORATE ORGNAISATION

THE ROLE OF FINANCIAL MANAGEMENT A CORPORATE ORGNAISATION.  (CASE STUDY OF NICON INSURANCE COMPANY LIMITED ENUGU, ENUGU STATE)   ABSTRACT This project is poised to x= raying the degree of “the role of financial management in a corporate organization”. The main aim of every business is profit maximization.  Care must therefore be taken to ensure that available finance […]

EFFECTS OF PRIVATIZATION AND COMMERCIALIZATION ON THE COMPANY MANAGEMENT

EFFECTS OF PRIVATIZATION AND COMMERCIALIZATION ON THE COMPANY MANAGEMENT   ABSTRACT The interest of this study is to destroy valuable contributions to companies management and general industrial development in Nigeria through privatization and commercialization Nigeria has been lacking behind in terms of development owning to numerous reasons some of which are embedded in the management […]

EMPLOYEE PARTICIPATION IN DECISION MAKING AND ORGANIZATIONAL COMMITMENT

EMPLOYEE PARTICIPATION IN DECISION MAKING AND ORGANIZATIONAL COMMITMENT   ABSTRACT This study was intended to examine the effect of employee participation in decision making on organizational commitment. This study was guided by the following objectives; to examine the effect of employee participation on organizational commitment; to find out ways/methods of introducing effective employee participation programme […]

IMPACT OF JOB SATISFACTION ON WORKER PERFORMANCE IN PUBLIC SERVICE IN ENUGU STATE

IMPACT OF JOB SATISFACTION ON WORKER PERFORMANCE IN PUBLIC SERVICE IN ENUGU STATE. (A CASE STUDY OF MINISTRY OF EDUCATION, ENUGU)   ABSTRACT This project work deals with Impact of Job satisfaction on Workers Performance In Public Service in Nigeria.  A case Study of Ministry of Education, Enugu. We have probably all wondered at some time about […]

EFFECT OF CORPORATE GOVERNANCE AND EXTERNAL AUDITORS REPORT IN NON FINANCIAL INSTITUTION

EFFECT OF CORPORATE GOVERNANCE AND EXTERNAL AUDITORS REPORT IN NON FINANCIAL INSTITUTION Abstract The research work tends to cover the relationship between corporate governance and external auditor’s report as it is important to non-financial institution. Improper accounting records, frauds and other internal factors are some of the factors that lead to lack of returns on […]

FINANCIAL ACCOUNTING THEORY AND PRACTICES AND CORPORATE GOVERNANCE IN NIGERIA

FINANCIAL ACCOUNTING THEORY AND PRACTICES AND CORPORATE GOVERNANCE IN NIGERIA Abstract The project examines the link between financial accounting and corporate governance in Nigeria. The study main objective is to reveal the relevance of financial accounting theory and corporate governance or corporate performance. This work explains the level of compliance of firms to government regulation […]

FORENSIC ACCOUNTANT ROLE IN FRAUD DETECTION IN NIGERIA

FORENSIC ACCOUNTANT ROLE IN FRAUD DETECTION IN NIGERIA Abstract This research work examines the role of the forensic accountant in fraud detection in Nigeria. 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) […]

BUDGETING AND BUDGETARY CONTROL AND EFFECTIVE FINANCIAL MANAGEMENT IN GOVERNMENT PARASTALS IN NIGERIA

BUDGETING AND BUDGETARY CONTROL AND EFFECTIVE FINANCIAL MANAGEMENT IN GOVERNMENT PARASTALS IN NIGERIA ABSTRACT An organization plan entails the objectives to be, and the policies to enhance their attainment. These policies are transacted into action plans called budgets. The budget is a quantitative expression of managerial plans prepared and approved prior usually a year, while […]

CORPORATE GOVERNANCE & SHARE PRICE

CORPORATE GOVERNANCE & SHARE PRICE CHAPTER ONE INTRODUCTION 1.1   Background to the Study Researchers over the years have established that the performance of a board is influenced by the characteristics of the board. These characteristics include board size, CEO duality (leadership) board composition (Independence), board committees and diversity (Gender) (Christopher, 2012). However, interest in board […]

CORPORATE GOVERNANCE AND AUDITORS REFORM AN EMPIRICAL REVIEW

CORPORATE GOVERNANCE AND AUDITORS REFORM AN EMPIRICAL REVIEW CHAPTER ONE INTRODUCTION 1.1   Background to the Study The term “Corporate Government” has been identified to mean different things to different people. Magdi and Margret (2002) stress that corporate governance is about ensuring that the business is managed well and investors receive fair return. OECD (1999) provides […]

FORENSIC ACCOUNTING AND CORPORATE PERFORMANCE OF FIRMS LISTED ON THE NIGERIAN STOCK EXCHANGE

FORENSIC ACCOUNTING AND CORPORATE PERFORMANCE OF FIRMS LISTED ON THE NIGERIAN STOCK EXCHANGE ABSTRACT This study was intended to examine forensic accounting and corporate performance of firms listed in Nigerian stock exchange. This study was guided by the following objectives; to examine if there is any relationship between forensic accounting and corporate performance in Nigeria, […]

FRAUD MANAGEMENT AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN NIGERIA

FRAUD MANAGEMENT AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN NIGERIA INTRODUCTION Background to the Study As in many other industries in the Nigerian economy, most banks are faced with problem of fraud. It might be a gross-over statement to call the Nigerian banking system citadels of frauds. Whilst, very truly, fraudulent practices are rampart in Nigeria […]

IMPACT OF ACCOUNTING STANDARDS AND FINANCIAL REPORTING

IMPACT OF ACCOUNTING STANDARDS AND FINANCIAL REPORTING (A SURVEY OF LISTED BANKS) Abstract The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of financial statements and also to […]

IMPACT OF AUDIT FIRM ROTATION ON AUDIT QUALITY EVIDENCE FROM NIGERIAN BANKS

IMPACT OF AUDIT FIRM ROTATION ON AUDIT QUALITY EVIDENCE FROM NIGERIAN BANKS CHAPTER ONE INTRODUCTION 1.1   Background to the Study Audit quality has attracted enormous attention since the financial reporting scandals in major corporations such as Enron and WorldCom in the United State of America as well as Parmalat in Italy. It is defined as the […]

IMPACT OF AUDITOR’S REPORT ON CORPORATE GOVERNANCE

IMPACT OF AUDITOR’S REPORT ON CORPORATE GOVERNANCE (A CASE STUDY OF NON-FINANCIAL INSTITUTIONS) Abstracts This project examines the role of auditors report in corporate governance. The problems, challenges, prospects of auditing and corporate governance looked. As a worldwide phenomenon, they have continued to generate divergent views among scholars. The data used comprises of primary data, […]

IMPACT OF EFFECTIVE ACCOUNTING SYSTEM ON NON PROFIT MAKING ORGANIZATION IN NIGERIA

IMPACT OF EFFECTIVE ACCOUNTING SYSTEM ON NON PROFIT MAKING ORGANIZATION IN NIGERIA Abstract This study examines the evaluation of designing an effective accounting system for non-profit making organization in Nigeria. The objective of this study is to find out if organization has a proper accounting and internal control system and also to find out if […]

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA ABSTRACT This study is to examine the impact of international financial reporting standards IFRS on small and medium scale enterprises in Plateau state. This study was guided by the following objectives; to ascertain whether SMEs in Nigeria are aware of […]

THE ROLE OF INTERNAL AUDITORS IN FRAUD CONTROL IN A BUSINESS ORGANIZATION

THE ROLE OF INTERNAL AUDITORS IN FRAUD CONTROL IN A BUSINESS ORGANIZATION.   ABSTRACT This research study was conducted to investigate the role of auditors in fraud control in business organization with particular interest and attention on Champion Breweries Plc, Uyo. Staff of Champion Brewery constitutes the population of the study from which a sample […]

MANAGEMENT AUDIT AND EVALUATION OF ORGANIZATION PERFORMANCE.

MANAGEMENT AUDIT AND EVALUATION OF ORGANIZATION PERFORMANCE. Abstract This project work examined the role of management audit in evaluating organizational performance. The main objective of this study is to ascertain if management audit is a means of evaluating organizational performance and efficiency. The primary source of data collection which includes the personal interview and questionnaire […]

THE IMPACT OF ACCOUNTING STANDARD ON THE DEVELOPMENT OF SMALL SCALE BUSINESS IN AKWA IBOM STATE

THE IMPACT OF ACCOUNTING STANDARD ON THE DEVELOPMENT OF SMALL SCALE BUSINESS IN AKWA IBOM STATE (A CASE STUDY OF P–MAT TABLE WATER, NKEMBA) ABSTRACT This research study aimed at investigating the effects of accounting methods on small scale businesses in Pmat Table Water Nkemba. Despite the enormous contribution of small and medium scale enterprises in […]

PUBLIC SECTOR ACCOUNTING AND NIGERIA LOCAL GOVERNMENT COUNCILS

PUBLIC SECTOR ACCOUNTING AND NIGERIA LOCAL GOVERNMENT COUNCILS CHAPTER ONE INTRODUCTION 1.1  Background to the Study The Nigeria public sector consist of three separate level of government whose status, powers ad relationship are defined and guaranteed by the constitution. They are the federal government,  the state government and the local government. Local government as the third […]

RELEVANCE OF COST ACCOUNTING INFORMATION FOR MANAGEMENT DECISION MAKING

RELEVANCE OF COST ACCOUNTING INFORMATION FOR MANAGEMENT DECISION MAKING CHAPTER ONE INTRODUCTION Cost accounting has long been used to help managers understand the costs of running a business. Cost accounting today is recording, budgeting, analyzing and determining cost for products manufactured. Modern cost accounting originated during the industrial revolution, when the complexities of running a […]

EFFECTIVE ACCOUNTING INFORMATION SYSTEM

EFFECTIVE ACCOUNTING INFORMATION SYSTEM: AN IMPERATIVE FOR PROFIT PERFORMANCE   CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Accounting Information Systems (AISs) are a tool which, when incorporated into the field of Information and Technology systems, are designed to help in the management and control of topics related to organization’ economic-financial area. But the stunning advance […]

THE EFFECT OF ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL REPORTING IN NIGERIA

THE EFFECT OF ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL REPORTING IN NIGERIA CHAPTER ONE INTRODUCTION 1.1  Background to the Study The end product of financial reporting is the preparation and publication of financial statement. A substantial number of alternative postulate, principle assumption and method adopted by a reporting entity in the preparation of financial […]

THE EFFECT OF INTERNAL CONTROL SYSTEM AS AN OBSTACLE TO FRAUD PERPETUATION

THE EFFECT OF INTERNAL CONTROL SYSTEM AS AN OBSTACLE TO FRAUD PERPETUATION Abstract The research work aimed among others at determining the relationship between internal measures to proper accounting records. A survey research design was adopted for this research study and a sample size was selected using sampling technique as data used were obtained from […]

THE RELEVANCE OF ACCOUNTS DEPARTMENT IN A SMALL AND MEDIUM BUSINESS ENTERPRISE

THE RELEVANCE OF ACCOUNTS DEPARTMENT IN A SMALL AND MEDIUM BUSINESS ENTERPRISE CHAPTER ONE INTRODUCTION 1.1 Background of the Study From time in memorial man has consistently improved on the ways transactions are carried out. Particularly, the improvement in the increasingly complexity of daily transactions by man started in the mercantile era, that is, the period […]

INTERNAL CONTROL SYSTEM AS A TOOL FOR EFFICIENCY IN THE MANAGEMENT OF SMALL AND MEDIUM SCALE ENTERPRISES

INTERNAL CONTROL SYSTEM AS A TOOL FOR EFFICIENCY IN THE MANAGEMENT OF SMALL AND MEDIUM SCALE ENTERPRISES CHAPTER ONE INTRODUCTION 1.1 Background to the Study The concept of internal control is said to trace its history back to the beginning of the 20th century when audit on financial statements came into being, it has consistently […]

THE ROLE OF AUDITORS IN THE DETECTION AND PREVENTION OF FRAUD IN SOME SELECTED BUSINESS ORGANIZATIONS

THE ROLE OF AUDITORS IN THE DETECTION AND PREVENTION OF FRAUD IN SOME SELECTED BUSINESS ORGANIZATIONS.   ABSTRACT This project work investigates the role of auditors in the detection and prevention of fraud in some selected business organization. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and […]

PROBLEMS AND PROSPECTS OF DESIGNING INTERNAL CONTROL SYSTEMS FOR SMALLER ENTITIES

PROBLEMS AND PROSPECTS OF DESIGNING INTERNAL CONTROL SYSTEMS FOR SMALLER ENTITIES CHAPTER ONE INTRODUCTION 1.1 Background of the Study Internal controls are designed to provide reasonable assurance regarding the achievement of an organization’s objectives in terms of effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. It is […]

TOTAL QUALITY MANAGEMENT AND SERVICE DELIVERY OF SMALL AUDIT FIRMS

TOTAL QUALITY MANAGEMENT AND SERVICE DELIVERY OF SMALL AUDIT FIRMS CHAPTER ONE INTRODUCTION 1.1  Background to the Study Total Quality Management (TQM) practices and small audit firm’s services delivery have had accounting antecedence. However, the concept can be traced back to the early 1920 production control ideal notably, the concept developed in the 1940s and […]

ASSESSING BOOK KEEPING PRACTICES OF SMALL AND MEDIUM SCALE ENTERPRISES IN CALABAR LOCAL GOVERNMENT AREA

ASSESSING BOOK KEEPING PRACTICES OF SMALL AND MEDIUM SCALE ENTERPRISES   ABSTRACT Nigeria’s economy is characterized very by large number a relative of micro enterprises, and in between lie small and medium enterprises (SMEs). The unique feature of most SMEs is that, they can be easily established since their requirement in terms of capital, technology; […]

THE IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH, DEVELOPMENT, SURVIVAL, PRODUCTIVITY AND PERFORMANCE OF SMES

THE IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH, DEVELOPMENT, SURVIVAL, PRODUCTIVITY AND PERFORMANCE OF SMES   CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial literacy remains an interesting issue in both developed and developing economies, and has elicited much interest in the recent past with the rapid change in the finance landscape. Atkinson […]

THE IMPACT OF INTERNAL CONTROL SYSTEMS ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES

THE IMPACT OF INTERNAL CONTROL SYSTEMS ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN ILORIN METROPOLIS CHAPTER ONE 1.0 INTRODUCTION 1.1 Background of the study Every organisation both profit and non-profit has its objectives and goals in mind to achieve (Chukwu, 2012). For a profit making organisation, the goal is to satisfy the […]

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