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IMPACT OF AUTOMATED ACCOUNTING SYSTEM ON PAYROLL PREPARATION IN SOME SELECTED LARGE ORGANISATIONS

IMPACT OF AUTOMATED ACCOUNTING SYSTEM ON PAYROLL PREPARATION IN SOME SELECTED LARGE ORGANISATIONS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Globally, automation of accounting system plays an increasing important role in economy and society at large, of which computer applications knowledge is a pre-requisite in every profession, opportunities are enhanced, whatever be the nature […]

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 […]

SOURCE OF FINANCE IN A MANUFACTURING COMPANY

CHAPTER ONE     INTRODUCTION 1.1 BACKGROUND OF THE STUDY Finance is how business organization manages their resources, which contribute to economic growth, the decision on the source of financing in manufacturing company is that most unavoidable and continuous aspect in forming company. Thus research works, geared toward focusing mainly on the sources of finance for […]

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 […]

THE IMPACT OF ONLINE VALUE ADDED TAX ON E-COMMERCE IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Value Added Tax (VAT) has become a major source of income in many developing countries, such as Nigeria. In sub-Saharan Africa, for example, VAT has been introduced in the Republic of Benin, Côte d’Ivoire, Guinea, Kenya, Madagascar, Mauritius, the Republic of Niger, Senegal and Togo. The facts […]

THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT MAKINGS ORGANIZATION A CASE STUDY OF GRACE OF GOD MISSION AWKUNANA

Abstract This research project concerned a study of the impacts of accounting information on non-profit makings organization: A Case Study of Grace of God Mission. A sample of sixty-three members were made from the district. Investigations were carried on their financial control used both internally and externally, the accounting system and financial decisions/reporting adopted. This […]

EXAMINATION ON THE EXTENT OF COMPLIANCE TO INTERNATIONAL FINANCIAL REPORTING STANDARD (A CASE STUDY OF WEMA BANK PLC)

CHAPTER ONE INTRODUCTION 1.1Background of the study The fact that users rely on financial reports when assessing economic decisions, in particular financial reports issued by public companies, required the establishment of standards to regulate the preparation of such statements to improve their reliability. Accounting standards have been developed in several countries to regulate accounting systems […]

THE IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) IN NIGERIA PUBLIC SERVICE (A CASE STUDY OF LAGOS STATE CIVIL SERVICE)

CHAPTER ONE INTRODUCTION 1.1Background of the study The return of Nigeria to democratic governance in 1999 has been accompanied by various reforms to facilitate transparency and accountability in the governance of government activities and to improve the quality of financial information produced in public financial reporting. The decision of the Federal Executive Council to adopt […]

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 […]

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 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 […]

AN EMPIRICAL ANALYSIS OF THE VALUE OF ACCOUNTING INFORMATION SYSTEM IN AN ORGANIZATION

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY Accounting information system has become an important component of successful business and organizations. Borthick and Clara, (1990) supporting the above, stated that accounting information system is vital to all organizations either profit or non-profit oriented. They further opined that there is need for every organization to maintain […]

AN EVALUATION OF THE PROBLEM AND PROSPECT OF TAX COLLECTION IN INTERNAL REVENUE SERVICE

ABSTRACT The research  profers  an appraisal of the problem and prospect of tax collection in internal revenue service  of bauchi state. It analyses the concept of tax and its significance and elucidate the problem encountered in the process of tax collection.The research profers the prospect in tax collection and administration,while investigating tax administration in bauchi […]

THE IMPACT OF BUDGET ON STAFF PRODUCTIVITY.

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY In majority of organization in Nigeria, budgeting is the most important management tool for performance and productivity and for organizations to perform well, resources must be well utilized and customers well served. To achieve such ends, all of an organization’s human and materials resources must be well […]

INTERNAL CONTROL SYSTEM IN GOVERNMENT PARASTATALS

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Several studies have been carried out in Nigeria to find out why many government parastatals or industries which started of well later fall or remain stagnant in their operations. The major causes of this situation were traced down to poor internal control system which emanated from a […]

A STATISTICAL ANALYSIS OF ROAD ACCIDENTS IN NIGERIA

CHAPTER ONE INTRODUCTION 1.0   BACKGROUND OF THE STUDY Road transportation is by far the commonest means of transportation in Nigeria when compared to other means like air, rail and water. The technology has made life easy compared to previous means of transportation such as the use of animals during the pre colonial era. Nigerian […]

A STATISTICAL ANALYSIS OF EXAMINATION MALPRACTICE IN NIGERIA.

CHAPTER ONE INTRODUCTION 1.0.  BACKGROUND OF THE STUDY Sincerely, examination malpractice is a canker worm that has eaten deep into the nations fabrics; it has become a menace to the Nigeria society. Presently, our educational system is in shambles this is as a result of inconsistencies and carelessness, non-implementation of educational policies, and corrupt practices in […]

AN ASSESSMENT OF PUBLIC RELATIONS STRATEGY AS A TOOL TO PROMOTE GOVERNMENT POLICIES TO THE CITIZENRY.

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Johnson and Zawawi (2004,p.404) observes that public relations sector in modern democratic governance implements its policies by using various mass media. Government management takes two forms; dissemination of political information and dissemination of public information. Nwosu (1996,p.204) however opines that very often, many people in government, especially […]

THE IMPACT OF ADVERTISING ON THE DEVELOPMENT OF THE MEDIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Advertising has been defined as “a powerful communication force and a vital marketing tool helping to sell goods and services, image and ideas…”(Wright1983:8).Advertising may also be seen as “a group of activities aiming at and including dissemination of information in any paid product or service to compel action […]

IMPACT OF BUDGETING CONTROL ON PROFITABILITY OF AN ORGANIZATION.

ABSTRACT This study examined the impact of budgeting control on profitability of an organization. Thus, the importance of budgetary cannot be emphasized in business organization, as management needs to embark on budget to effect proper planning and control. In this vein, budgeting can be seen as a process of planning and control. Proper budgeting can […]

THE IMPACT OF ELECTRICITY GENERATION AND SUPPLY ON ECONOMIC GROWTH.

TABLE OF CONTENT Cover page Title page Approval page Dedication Abstract Acknowledgment Table of content   CHAPTER ONE 1.0     Introduction 1.1     Background of the research 1.2     Statement of research problem 1.3     Objectives of the study 1.4     Scope of the study 1.5     Research question 1.6     Limitation of the study 1.7     Definition of terms […]

THE EFFECTS OF CREDIT MANAGEMENT ON LIQUIDITY POSITION OF A MANUFACTURING COMPANY (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU STATE)

CHAPTER ONE INTRODUCTION 1.1 Background to the Study There is no doubt that credit management is central to the liquidity of firms; especially manufacturing firms which maintain high volume of working capital. Credit management can simply be regarded as written guidelines that set the terms and conditions for supplying goods on credit, customer qualification criteria, […]

THE EFFECT OF TAXATION IN BUSINESS DEVELOPMENT AND DECISION MAKING.

ABSTRACT This study examined the effect of taxation in business development and decision making. Taxation in business development and decision is one that established two divides for assessment of subjects. One taxed alongside employment and the other as a body corporate. Those taxed alongside employment pays less, these may influence choice of forms, which may […]

AN INVESTIGATION INTO THE CONSEQUENCES OF OFFICE TECHNOLOGIES IN SECRETARIAL EDUCATION CURRICULUM IN NIGERIAN POLYTECHNICS.

ABSTRACT This study was carried out to discover the possible consequences posed by the office technologies in secretarial education curriculum in Nigeria Polytechnics.  This study was conducted using the Institute of Management and Technology (I.M.T) Enugu as a case study. The instrument used for data collection was the questionnaire and literature review, while a total […]

THE ADMINISTRATION OF VALUE ADDED TAX IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Value Added Tax (VAT) was introduced in Nigeria by the report of a study group set up by the federal government in 1991 during the regime of the military president, General Ibrahim Badamasi Babangida. The study group came up with Value Added Tax (VAT). The alternation of […]

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