ABSTRACT Decentralization is assumed to bring about better efficiency in the distribution of public goods and services at the local level. Interestingly, this acclaimed position of decentralization depends largely on the belief that local governments will in practice exercise much fiscal discretion when it comes to the allocation of resources than... Continue Reading
ABSTRACT This study sought to evaluate cash flow statement as a means of performance evaluation in manufacturing industries. A lucid but explanatory introduction of the subject was given, highlighting the objectives of the study which are; to determine whether there is correlation between cash outflow and inflow and also to ascertain if profit... Continue Reading
Economic crimes have increased dramatically in the past decade. Forensic accounting has come into the limelight due to the rapid increase in financial crime and white collar crimes which is evident from newspaper reports, which on almost daily basis report of economic crimes committed in communities across the country. The present study discusses... Continue Reading
ABSTRACT The vital instrument for the control of the organizational resources is the internal control which has internal audit as its instrument. This important father makes the researcher to choose “internal auditing as an instrument of effective management.” For this project, the institute of Management and Technology (IMT), Enugu has been... Continue Reading
ABSTRACT There in a misconception as to the role of the auditor in relation to fraud. Management has hence put in place a system of internal control adequate to its circumstances in order to help it ensure the reliability and accuracy of company records. Despite all these there have been celebrated cases of fraud in financial institutions. This... Continue Reading
ABSTRACT The research project is on the law of revenue generation strategy in Enugu State local government system. The main source of local government fund is the 20percent statutory allocation from the consolidated revenue fund. This fund is not enough for the local government to discharge its responsibilities to their people. It therefore,... Continue Reading
ABSTRACT The increasing concern about environmental degradation, resources depletion, resources scarcity, environmental degradation and the sustainability of economic activity have made the development of Environmental accounting an area of interest. Adequate research is not carried out to effectively determine what environmental accounting is... Continue Reading
Treasury Single Account is a public accounting system under which all government revenue, receipts and income are collected into one single account, usually maintained by the country’s Central Bank and all payments done through this account as well. The purpose is primarily to ensure accountability of government revenue, enhance transparency and... Continue Reading
ABSTRACT This research work on global financial crisis on Developing Economy in Nigeria from 2009- 2017. Secondary data was obtained from the World Bank, the Central Bank of Nigeria and the IMF World Economic. The economic indicators examined in this research are: unemployment rate, inflation rate, interest rate, non-performing loans, foreign... Continue Reading
TABLE OF CONTENTS CHAPTER ONE 1.0 Introduction 1.1 Background of Study 1.2 Statement of the Problem 1.3 Research Question 1.4 Objective of the Study 1.5 Significant of the Study 1.6 Scope of the Study 1.7 Definition of Terms CHAPTER TWO 2.0 Literature Review 2.1 Introduction 2.2 Concept of Cash Management 2.2.1 Cash Management Policies 2.2.2... Continue Reading
ABSTRACT This research work captioned “Assessment of the effect of economic recession on financial performance of banks in Nigeria” was orchestrated with an innate intent to divulge the intriguing, traumatic issues and economic woes that have hitherto accosted the financial performance of banks in Nigeria as a result of the economic recession.... Continue Reading
LIST OF TABLES Table: 4.2.1 Gender of respondents - - - - - - - 20 Table 4.2.2: Age group of respondents - - - - - - 20 Table 4.2.3 Educational Qualification of respondents - - - - 20 Table 4.2.4 Does your organization have fraud detection mechanism in place? - 21 Table 4.2.5 what type of Fraud detection mechanism is in place? - - - 21 Table 4.2.6... Continue Reading
CHAPTER ONEINTRODUCTION1.1 Background to the StudyInternational Financial Reporting Standards (IFRS) are standards by the InternationalAccounting Standard Board (IASB) to serve as a guide to companies for preparation offinancial statements that will give true financial and non-financial information (integratedfinancial reporting) to investors and... Continue Reading
THE IMPACT OF CASH-LESS POLICY ON COST OF OPERATIONS OF BANKS BY ABAH RUTH UJ/2010/SS/0272 BEING A RESEACH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, UNIVERSITY OF JOS FOR THE AWARD OF A BACHELOR OF SCIENCE DEGREE (B.SC.) IN ACCOUNTING. FEBUARY, 2015 CERTIFICATION I ABAH RUTH have completed the project for the award of Bachelor of Science... Continue Reading
Abstract The study evaluates the performance of TransNamib using ratios analysis, to determine how the company performs by breaking further the information in the financial statements for the financial year 2012 and 2013. The study used descriptive to interpret secondary data which were obtained from TransNamib. Performance was measured using... Continue Reading
INTRODUCTION The purpose of this research is modes of attempt to verify the discriminate increase in the prices of commodities produced by manufacturing organization in the part of the country which has attracted the attention of many citizens, especially those who know the implications of this continuous rise in prices on the people and on the... Continue Reading
ABSTRACT With an upsurge in financial accounting fraud in the global economy, forensic accounting has become an emerging topic of great importance for academics and industries. The study was conducted to determine and examine the fraud management and Forensic Accounting: its benefits, challenges and prospects in first bank of Nigeria plc. The... Continue Reading
ABSTRACT This research work is created on the appraisal of the success and failure of public sector accountability in Nigeria. The cardinal objectives of the research work are; To find out of what extent, the public fund have been prudently utilized to maximize this welfare in Nigeria. To ascertain the tax payers attitude toward payments. To... Continue Reading
ABSTRACT This study was conducted to determine some based line data essential for financial planning and control a key to management efficiency in the manufacturing industry. Some research problems were investigated such as in adequate financial management, lack of adequate planning and poor control in the manufacturing industry. I solve the... Continue Reading
ABSTRACT The study was to investigate the impact of microfinance institutions in the livelihood of women using Sinapi Aba Trust, in Central Market and Bantama sub metro in the Ashanti region. The researcher gathered the data through the use of questionnaires and interviews. Questionnaires were given to women who could read and write to fill.... Continue Reading
CHAPTER ONE 1.1 INTRODUCTION Recently the government feeling the mismanagement of our parastatals has been the subject of debate. It felt that some of these parastatals are performing below expectation. Some incurred huge debt, which are being repaid and serviced by the government. The government is also worried that substantial part of it votes... Continue Reading
CHAPTER ONE 1.0 INTRODUCTION Accounting is very essential in every profit making organization that has economic resource such as money, machinery and building, while it has bee called the language of business. It has serves as a language to provides financial information about non profit oriental businesses organization such as churches,... Continue Reading
CHAPTER ONE 1.0 INTRODUCTION The rigorous and strains of borrowing, especially in Nigeria and Africa in general are not doubt enormous. The fault is not that of the lenders (banks) alone as critics claim that the borrowing public are partly responsible for the frustrations. A large portion of the borrowing public are substantially under-educated... Continue Reading