The accountants the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-ordinating meaning of economic development and growth. In Nigeria, this function has largely been restricted to the reporting role, book-keeping accounting and auditing. This research… Continue Reading
Capital equipment procurement simply means the purchase of longer lasting machinery. Therefore, in this work, the research is concerned with purchasing role in capital equipment procurement in motor assembling plant Enugu. The brief history of the organization, the problem they encountered in the purchase are enumerated in this work and… Continue Reading
The title of this research work is, problems and prospects of local government finance/accounting in Nigeria” with particular reference to Nsukka Local Government Area, Enugu State. It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate… Continue Reading
1.0RESEARCH BACKGROUND 1.1INTRODUCTION The term “fund accounting” is as old as the world itself. The origin of fund accounting could be traced to the parable of talents in the holy Bible (Mathew 25: 14-30) about a man who delivered his goods to three of his servants and traveled to a far country two of them traded with their and… Continue Reading
Accounting can be defined as the recording summarizing analyzing and interpretation of an organization. Accounting system is a set of rules regulations and procedures which are articulated by a appropriate theoretical force into a system. Ti process data into information which are required as input in the decision making system of the… Continue Reading
INTRODUCTION Responsibility accounting is the third type of management accounting information. It is called by that name because the accounting information is structured according to organization units, which are responsibility centers. Responsibility accounting collects and reports information that is used in an important management function… Continue Reading
Financial planning and control is important in an organization in the sense that it ensures proper planning and implementation of cash flow in the organization. Financial planning and control also discover fraud and irregularities of financials. In recent time, financial planning and control have been overviewed and emphasized by most… Continue Reading
INTRODUCTION 1.1BACKGROUND OF THE STUDY Working capital management involves not only the management of current assets but also the management of current liabilities and the relationship between the two. Time is the feature of all items making up working capital. Working capital describes the assets and liabilities of a business that are related… Continue Reading
The purpose of this research is to study the impact of effective internal control system in the local government in Nigeria as a process of achieving financial accountability. Also to show what happens when such a system is found ineffective. It equally aimed at providing possible solutions based on the findings and making of some… Continue Reading
In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first instance necessitated it. Auditing, it was noted became very prominent in the business… Continue Reading
INTRODUCTION It has been thirty-nine years since the first group of professionally qualified accountants came into existence in Nigeria under the name “the association of accountants in Nigeria” this association was absorbed by our institute created by an act of parliament No 15 of 1956 which came into force on 1st of September 1965. the… Continue Reading
The study was focused on the importance of value added tax in terms of revenue generation. A core study of federal Inland Revenue service Enugu office. Data were collected from primary and secondary, questionnaire was also included. Report evidence indicated that the importance of value added tax in terms of revenue generation and the… Continue Reading
INTRODUCTION Nigeria as a nation blessed with both human and natural resources can attain high economic development with little effort and sincerity on the part of her citizens. One of the ways to achieve this economic development is through the establishment of an industries to process the huge maturely resources into conformable goods. Therefore… Continue Reading
Due to the tagged stereotype that what belongs to the government belongs to nobody; there has been the unfortunate general feeling among Nigerians that “it is no crime to misappropriate to personal use, government resources or funds with careless abandon”. Against this backdrop there is a problem of financial management and… Continue Reading
Federal parastatla are set up by the federal government of Nigeria to archive some certain objectives. Some of this objective is to provide the goods and services, which the private sector cannot provide because of lack of inventible capital funds. Nowadays, a good number of the federal parastatla perfumers below average including ht… Continue Reading
One of the most researched and least understood variable public sector accounting is how the accountability and stewardship of financial control is conducted. Scholars have been speculating on how the funds generated are managed but now researchers have conducted systematic investigation of funds and leakages in local government revenue… Continue Reading
This research work has been designed for the study of small scale industries as a developed strategy, especially, in Enugu Township. In the past the federal government has neglected to encourage this sector as the impact cannot be overlooked. As the largest employment sector is most developed nations to this end, the government has come… Continue Reading
Revenue could be defined as income to any organization, institution from or government but in the present circumstances. Accounting procedure in post Primary Institutions means the process or system by which the various government approved fees there are collected and accounted for, by accredited revenue collectors. Revenue is there to… Continue Reading
The study was undertaken to find out how IMB manages its loan syndication, a proper loan syndication management would have a significant impact on the profitability of the bank, with this view in mind a detailed analysis of IMB loan syndication management was carried out. IMB was selected as a result of preliminary survey which indicates… Continue Reading
The researcher aim of writing this project was achieved by her objectives i.e. the study of impact and implication of restructuring the Nigerian Pension Scheme, (A case study of Enugu State). The researcher found out how pension are being paid in Nigeria and the people responsible for the payment. Chapter one of this project talked… Continue Reading
This research work is being carried out in order to analytically ascertain and explain the roles of budgeting in public sector management with particular reference to ETHIOPE EAST LOCAL GOVERNMENT AREA OF DELTA STATE. The study includes an introduction and the following related sub-parts overview of the subject, statement of the problem.… Continue Reading
1.1INTRODUCTION Management should be particularly interested in knowing the financial strengths of the firm to make their best use and to be able to spot out the financial weakness of the firm to take suitable corrective actions. Thus, Economic analysis is the starting point for making plans, before using any sophisticated forecasting and… Continue Reading
This study will survey a critical review of the accounting system in Nigeria’s insurance industry. This study as a case study is an attempt to review the problems of accounting system in industrial and general insurance company limited. It has become necessary because of proper understanding and correct treatment in various items in… Continue Reading
This project posed at x-raying the degree, of “the role of corporate finance management in the policy making decision of a corporate body” making reference to Hallmark Assurance company limited. Financial management is the management activities concerned with raising of capital, planning cash and credit requirements, including the… Continue Reading
Accounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share. This research work, “Accounting information system in a transport organization [ a case study of Nigerian Railway corporation]”, suggests ways of minimizing the… Continue Reading