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INTRODUCTION 1.1 BACKGROUND OF THE STUDY In the Nigerian Banking system considering the last decade the Commercial Banking to be precise had under gone a rapid expansion both in terms of the number of Institution and the scope of Financial services rendered. As bank licensing was liberalized so was the seed of instability sown in these… Continue Reading
This research was carried out to find out the impact of industrial training on accountancy students of IMT Enugu. The project was divided into three chapters, chapter one deals with background of the study, scope of the study, limitation of the study. Chapter two also talked about the historical background of industrial training fund,… Continue Reading
The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has… Continue Reading
This research work examined the “A study of impact of financial distress on Commercial Bank of Nigeria. It investigated the causes and characteristic of bank distress in Nigeria economy. It is believed that these problems that hinder smooth banking in commercial banks will be evaluated to ensure safe and sound banking system. Many… Continue Reading
1.0INTRODUCTION 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 accounting process has been… Continue Reading
INTRODUCTION Significant progress has been made during the past years but more intensely during the last five years towards the significations of the Nigerian financial sector through the implementation of distress resolution options. The Nigerian financial systems comprise the financial institutions rules and regulations instruments, and… Continue Reading
The study examined advertising as a tool for increasing sales in an organization (A case study of John Holt Ventures Ltd). The research was earned out to ascertain the extent of advertising as a tool for increasing sales. In order to solve the research problem, four hypothesis were formulated. The population studied in this research… Continue Reading
One of the most researched and least understood variables of public sector accounting is how the accountability and stewardship of financial control is conducted. People have been speculating on how the funds generated are managed but now researchers have conducted systematic investigation of funds and leakage in local government… Continue Reading
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY VAT as a system of revenue generation has been in existence in Nigeria since January 1st 1994. It has recorded remarkable increase in revenue generation for the nation and has been shown by numerous researches to be more effective than the sale tax in revenue generation. VAT, however, has not achieved… Continue Reading
1.0INTRODUCTION 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 various initiatives. Among these were programs and policies that aimed at: -Stimulating economics growth… Continue Reading
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