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 […]

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 […]

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 […]

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 […]

CHAPTER ONE INTRODUCTION 1.1Background of the study Taxation is the central part of modern economic development. Their importance is not only due to the fact that it is by far the most important of all incomes, but also to the severity of the problems caused by the current high tax burden (Greene, 2011). The main […]

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 […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Days are when most accounting operations and decisions that have to be made on or from them are on first hand basis. This is because accounting operators and decision makers are in close contact with such accounting operations and as such, collected, analysed and interpreted data from […]

CHAPTER ONE INTRODUCTION 1.1   Background to study Foreign exchanges’ importance will be difficult to overstate in respect to the world economy. Profitability can be affected positively or negatively by foreign exchange. The risk and returns of various assets affect international capital flows. The major focus for the policymakers, the public and certainly the media is […]

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 […]

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 […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Companies has recently gave priority to their interactions with the people constituting the environment they operates in and draws resources from, to foster mutual understanding, trust, and support between the company and the host communities (Meyers, 2005). This study is examining the role that these activities involved […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY The 21st century is also an era of stress. Individuals face job stress in their organization and daily lives due to globalization, information technology revolution, and speed of life. The most important effects of these can be seen in the business world, and they can manifest themselves […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY A global study and research on Pentecostal churches is an on-going assignment because of its impact on the religious, political and socio-economic life of the people. A survey of the available number of Pentecostal churches in Nigeria as shown that they are emerging daily in the nooks […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The tax system in Nigeria is made up of the tax policy, the tax laws and the tax administration. All of these are expected to work together in order to achieve the economic goal of the nation. According to the Presidential Committee on National tax policy (2008), […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY During the primitive age very little or no notes were taken into proper record especially those activities and transactions involving money. The records and notes were usually taken either in memory (human being) or some marks on the ground or trees. As man developed from this primitive […]

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY In order to improve the usage of financial information in the context of the decision making process, we need to analyze financial statements. In that context, we can describe financial statement analysis as the process where we convert data from financial statements into usable information for business […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY According to Oserogho and Associates as quoted by Adereli, Sannid Adesina (2011), VAT is a consumption tax levied at each stage of the consumption chain and borne by the final consumer of the product or service. Each person is required to change and collect VAT at a […]

  CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY The business of banking focuses mainly on acceptance of deposits from members of the public (i.e. bank customers) and matching the deposits available to borrowers in the form of loans for investments and consumption purposes. Constraints of accounting measurement provide practical guidelines to reduce the volume […]

CHAPTER ONE INTRODUCTION ICT can be a strategic tool in making Microfinance Institutions (MFIs) more efficient and effective. MFIs can reach more people in a more economic way by implementing the right Management Information System (MIS). While a few MFIs are making good use of technology, the majority are facing difficulties in getting the right […]

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 […]

CHAPTER ONE  INTRODUCTION 1.1  BACKGROUND OF THE STUDY Taxation is an important factor in Economic planning and also an agent for social change. It is perhaps the last to understand and most unappreciated instrument among other government policies by the citizens, yet they expect government to provide some services. This must probably owing to the […]

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, […]

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, […]

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 […]

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 […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Available records indicate that first lease transaction in Nigeria was said to have taken place in the early ‘60s through off-shore united kingdom leasing companies. With the outbreak of the civil war in 1967, these leasing transactions become impossible due to  stringent exchange control measures introduced by […]

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 […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Since the inception and recognition of bank in Nigeria. it has been in a head way of existence and survival. This is because since the emergence of this area of economic and business knowledge, fraud and all forms of dishonesty and misappropriation of money entrusted to one […]

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY By the year 1970’s and early 1980’s external debt obligation of Nigeria was very significant, but assumed crisis and disagreement in the late 1990’s However, external debt or internal debt obligations results from disagreements between the Fiscal operations of the government when the total expenditure exceeds current revenue […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO STUDY The issue of financial distress in the Nigerian banking industry has became the ‘Conequences of bnak failures, the problem has became a major source of concern to the government, the regulatons of financial institutions and to the general public. The experience of Nigerians during the first era of […]

ABSTRACT The role of financial institution is to transfer savings from surplus economic unit to deficit economic unit who will utilize the savings in generating investment. The savings surplus economic unit would in the process have earned income in the form of  interest on those funds that wouild have been lying idle, while the saving […]

ABSTRACT This study is intended primarily to find out why the Nigeria society appears to have lost confidence on the use of cheques for transaction. Whether this loss of confidence is as a result of people’s misuse of this instrument or due to some lapses in the chequeing system itself. Based on the primary motivation, […]

ABSTRACT The critical causes on why financing small and medium scale industries by commercial banks in Nigeria have not been very effective were evaluated. Not only are the SMEs starved with financial back-up, they are also faced with other external problems such as high interest rates, inconsistency in government industrial policies, lack of infrastructural facilities […]

ABSTRACT This research work focuses attention on Impact of Training and Manpower Development in the Banking Industry: A Case Study of First Bank of Nigeria Plc, Benin City. The purpose for this research was to identify the impact of training and manpower development that is required for improving staff performance in their organization. In view […]

CHAPTER ONE 1.0     INTRODUCTION Communication is an every moment and every day virtual. It is the basis of developing a state systems. Indeed, it is generally agreed that the world has become a small village as a result of the improvement in communication system. Thus, the need for an effective communication system in human society cannot […]

CHAPTER ONE INTRODUCTION 1.1 Background of the Study Staffing is one of the most important functions of management. It is an aspect of human resource management that includes finding sufficient number of people who will take up employment in the business and selecting from this number those to whom employment will be offered. The staffing function […]

ABSTRACT This research work is on the assessment of the effect of motivation on workers, performance taking Nike Lake Resort Enugu as a case study. A sample size of one hundred and eighty two respondents were selected through cluster and simple random techniques. Thirteen research questions were formulated for the study and the method of […]

ABSTRACT  The purpose of this research work is to evaluate how manpower training programme contribute in aiding management in achieving the organizational objectives or goals.  It is equally believed that recommendations of this research work will be useful to most business organizations especially Emenite Nigeria limited Enugu. This research work was presented in three chapters; […]

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Productivity has been defined as the volume of good and service produced per worker within some specified unit of the year, now there have been consistent public outer about continuous decline of productivity in the civil service. It is for this reason that this work is being carried […]

CHAPTER ONE INTRODUCTION Andreas Faludi states that “Planning and Forecasting” is the “Queen” mother function of management (organization) and that if planning and forecasting fail, what/who will you direct, control, budget, staff, co-ordinate or organize rather than failure and shame”. Again he state that “Theories provide explanations, explanations are response to state of tension resulting from […]

ABSTRACT This research was embarked upon to gain institute into growth of indigenous firms in Nigeria.   This is specifically an attempt to investigate the impart of indigenous firms among others.   The objective are not only to acquaint equitable growth for indigenous firm and also to cheek the problems and prospects and to equally highlight its […]

ABSTRACT In today’s economy, information and accountability have assumed a larger role in our society. As a result the financial statement with an independent audit report are of vital services to investors, creditors and other participants in economic exchange. Financial statements can only be valuable to those who know how to use them.  As a […]

CHAPTER ONE 1.0    INTRODUCTION The need to develop micro economic activities that could enhance self reliance as a strategy for educing poverty became paramount that the three tiers of government (federal, state, and local) came up with various initiatives.  Among these were programmes and policies that aimed at:    Stimulating economic growth through the engagement […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY The economy of any country, irrespective of its structure is regulated by certain policies developed by the government. Some of these include economic policies, social policies, monetary policies etc. however of all these policies economic policies are most fundamental. The economic factors are cynical because they serve as […]

ABSTRACT Issues concerning money have contained to cover invest for some money theories.  Money makes life what is and contributes tremendously to the rise or fall in the economic situation of a particular country.  It is as a result of the continuous charge in the behavour of money count theorist come by the financial and […]

CHAPTER ONE INTRODUCTION 1.1  Background of the Study The role of auditors in fraud control and monument is essential. Fraud has been one of the most problematic and unsolvable matter for business all over the world for a long time; however, there has been much more attention and research dedicated to the topic after the scandals […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Historically, Nigeria’s experience of taxation predates the colonial period. The Hausas of Northern Nigeria were paying taxes, though in kind, to the Emir in return for security and common services. However, with the advent of the colonialists, direct taxation was introduced in 1904 by Sir Lord Lugard, […]

ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national growth. Tax policy is one of the factors that constitute the […]

CHAPTER ONE INTRODUCTION 1.1   Background of the Study Conflict is the incompability of goals and values between two or more parties in a relationship, combined with the attempt to control each other and antagonistic feelings towards each other. It is a state of discord caused by the actual or perceived opposition of needs, values and […]

CHAPTER ONE INTRODUCTION BACKGROUND TO THE OUTBREAK OF CIVIL WAR IN LIBERIA Liberia became independent on duly 26, 1847 as a small republic of immigrant Americans on the coast traditionally called the “Grain Coast”. Thus it is considered the oldest African independent State except Ethiopia. Liberia is the only state in Sub-Sahara Africa that was never […]

CHAPTER ONE INTRODUCTION Terrorism is violence or threat of violence calculated to create an atmosphere of fear or alarm and thereby bring about some social and political changes. This definition is in line with the explanation offered by a South American Jurist more than 30 years ago, according to him “Terrorism consists of acts that […]

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Ours is an age of rapid change, unrest and conflicting ideologies. Society is unsettled and individuals are apprehensive as group, nations and organized groups within the nation struggle for power and control over material resources and man’s mind. It is in such a world setting of […]

CHAPTER ONE INTRODUCTION 1.1. Background of the study Nigeria is a nation bestowed with vast human and natural resources with oil exports accounting for about 95% of foreign-exchange income and some 80% of government income, with a population of about 158 million (Gbogbo, 2011). Despite its enormous array of resources, the Nigerian economy has witnessed […]

CHAPTER ONE INTRODUCTION 1.1  Background of the Study Nigeria lies between latitudes 40N and 140N and Longitudes 20 east and 150 east of the Greenwich Meridian. This is an area of 922,200 square kilometers (356,000 square miles). To travel from the west to the east is a distance of 1,120 kilometers (700 miles) from the south […]

CHAPTER ONE INTRODUCTION 1.1.    BACKGROUND OF THE STUDY The Niger Delta area is the most fragile region in Nigeria.  The presence of oil and gas in the region makes it the goose that lays the golden egg, thus making the region the center of economic and political activities in the country. The Niger Delta was a […]

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY According to National Population Commission (2012) it is generally believed that Nigeria has a total population of 170 million people, out of this number 67% live in the rural areas while the remaining 34% live in the urban centres. Nigeria is a country in Africa continent located in […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY The banking industry which is various bank put together to this industry consist of the central, commercial, merchant, development and saving banks. Central bank being the apex bank. Though banks are classified according to their functions, a detailed study of their various functions showed that they have […]

CHAPTER ONE INTRODUCTION Small scale business constitute an important component of the Nigerian industrial sector. The importance of this sector cannot be over emphasized, especially in a typical developing country like ours where the level of youth unemployment is rising beyond control. Hence small scale industries generate employment opportunities per unit of capital investment because […]

Abstract ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE Abstract Creating a good tax system implies that taxes should be collected regularly, consistently, conveniently and afford-ably. Taxes are backed by laws. Tax Laws refer to the embodiment of rules and regulations relating to tax revenue […]

ASSESSMENT ON THE EFFECT OF EMPLOYER-EMPLOYEE OFFICE RELATIONSHIP ON THE PRODUCTIVITY OF AN ORGANIZATION. CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY Employers do not only hire workers but also start of a new relationship.Thus managing relationship becomes a salient factor which determines performance and productivity in such working environment. Although the goal of every […]

ACTIVITIES OF FULANI HERDSMEN AND ITS IMPLICATION ON COMMUNITY DEVELOPMENT IN NIGERIA CHAPTER ONE INTRODUCTION Background of study With a population of 20 to 30 million, the Fulani are the largest ethnic group in the Sahel. The Fulani have traditionally been semi-nomadic cattle herders, and communities would travel long distances along grazing routes to find […]

CHAPTER ONE INTRODUCTION In Nigeria, successive government, both military and civilian has continuously demonstrated their interest and commitment in the financial sector by encouraging banks (commercial merchant and development) to expand their services and facilities not only in the urban areas, but also to the rural environment. This explains the rigorous with which  the rural banking […]

CHAPTER ONE INTRODUCTION1.1   BACKGROUND OF THE STUDYThe Commercial Bank System shares a very important characteristic with other members of the financial sector and the rest of the business community; the desire to maximize profits and expand its share of the market. Commercial banks are profit-making enterprises and as such they share with other businesses the same set of […]

CHAPTER ONEINTRODUCTION1.1            BACKGROUND OF STUDYThe master key to the success of any cooperation or institution (financial and non financial) is the effective management system. This could be achieved through hard work. This could be achieve through hardworking of the directors managing directors, management staff and all other workers in the organization. The major role lies on […]