ABSTRACT Value Added Tax (VAT) is a consumption tax on the value added to a product in the process of production. Like all other indirect taxes, it is a tax that targets the final consumer of goods and services. The main purpose of VAT in Nigeria is to increase government (state and Local) revenue from the non-oil sector thereby reducing the... Continue Reading
ABSTRACT This research work is aimed at ascertaining the various roles played by using computer in recording accounting information problems and prospects in the modern business world using Bendel feed and flour mill, Ewu, Edo state as a case study. The importance of using computer in recording accounting information will be apparent when... Continue Reading
ABSTRACT The study examines the role of infrastructure development in national economic growth. A model was specified for the purpose and secondary quarterly data was collected for the period 2000-2010. The objective of this research was primarily to investigate the level of telecom infrastructure development on the Nigeria economy. Statistical... Continue Reading
Abstract This study examined the role of financial institutions in agricultural development. A case study of Nigeria Agricultural Cooperative and Rural Development Bank, with a view to make useful suggestions and recommendations as way of enhancing the development of agricultural sector. The population for the study includes large and small scale... Continue Reading
ABSTRACT The study examines the role of commercial banks in Agricultural development in Nigeria, spanning from 1986-2010. The methodology used is ordinary least squares (OLS), using P.C give 8.00 package. The findings from the study support the view that commercial bank loans are not getting to red farmers. The commercial banks loan to... Continue Reading
ABSTRACT This project is a study of Nigeria financial system the prime mover of economic activities a case study of Nigerian bank for commerce and industries. This research shows hoe financial system have been of a great help to our economic system especially entrepreneurs. During the course of the research it was seen that the financial system... Continue Reading
ABSTRACT The purpose of writing this research works. The impact of federal government tax policies on the Nigerian Economy, is determine whether the federal government tax policies in Nigeria has contributed immensely to the overall growth of the economy. It also seeks to investigation on the extent the polices of federal government tax has helped... Continue Reading
ABSTRACT This research work was undertaken in order to evaluate the role of Fiscal policies in the development of Nigeria economy. A major issue in Nigerian economy recovery relates to the prospect of adoption of the most relevant fiscal policies in its economy. In view of this, the researcher addressed the following problems to be curbed in this... Continue Reading
PROPOSAL The Nigeria economy has been experiencing over the years the problems of unemployment, price level instability, lack of sustainable economic growth, balance of payment disequilibrium, inability to mobilize domestic saving and unsatisfactory expansion of domestic output. This has lead to the introduction of instruments of monetary policy... Continue Reading
ABSTRACT 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
ABSTRACT 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
1.0 INTRODUCTION 1.1 BACKGROUND 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
ABSTRACT 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 revenue... Continue Reading
ABSTRACT A lot of beverages manufacturing companies in Nigeria are suffering from the piling up of unsold stocks. In recent years, Nigeria witnessed sales promotions by most beverage industries such as Nigeria Bottling Company Plc, 7up Bottling Company, Nigerian Breweries and Guinness Nigeria Plc., etc. Beverage industry such as NBC Plc. uses... Continue Reading
Abstract The study, 'The Effects of Multiple Taxation on Small-Scale Enterprises in Ebonyi State' focused on finding the changes in the operations of Small-Scale Enterprises prompted by imposition of multiple taxation. It also looked at the impact of multiple taxation on investment decision of SSEs operators. Descriptive statistics was used go... Continue Reading
ABSTRACT This research project was designed to examine “effects of Published Financial Statement on Shareholders Investment Decision” (A Study of Guinness Nigeria Plc). The primary and secondary sources of data were adopted. Questionnaires were distributed by hand and ninety nine were returned. Upon presentation and analysis of data,... Continue Reading
INTRODUCTION A Geographical Information System (GIS) is a system of hardware, software and procedures to facilitate the management, manipulation, analysis, modeling, representation and display of geo‐referenced data to solve complex problems regarding planning and management of resources. Functions of GIS include data entry, data display, data... Continue Reading
ABSTRACT This research work was focused on investigation on the use of budgeting and budgetary control as tools for accountability in government parastatals. ( A case study of Enugu State Housing Development Corporation). Budgetary control is a quantitative expression of plane of action prepare in advance of period to which it relate. The... Continue Reading
Abstract Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor... Continue Reading
ABSTRACT The currency of a nation is made to appreciate is this appreciation made at the expense of the foreign market determinant? Or is it as a result of the country’s effort? it is the aim of this research work find out if Nigeria apply foreign exchange rate controls, is the naira appreciation what we attain to achieve. This research work has... Continue Reading
TABLE OF CONTENTS CHAPTER ONE 1.1 BACKGROUND OF THE STUDY 1.2 STATEMENT OF THE PROBLEM 1.3 OBJECTIVES OF THE STUDY 1.4 RESEARCH QUESTIONS 1.5 RESEARCH HYPOTHESIS 1.6 SIGNIFICANCE OF THE STUDY 1.7 SCOPE AND LIMITATIONS OF THE STUDY 1.8 DEFINITION OF TERMS CHAPTER TWO REVIEW OF RELATED LITERATURE 2.1 FINANCIAL REPORTING – AN OVERVIEW 2.2 THE... Continue Reading
ABSTRACT This work border on the auditing as a control in public sector accounting a case study of federal ministry of finance Enugu. Its main theme is the purpose auditing serve in the public sector as a control for all financial accountability and otherwise in the public sector. Importance of the study was to help the financial controllers of... Continue Reading
ABSTRACT This study examined the effect of capital structure on corporate performance with reference to selected companies in Onitsha, Questionnaires and interviews were used to collect information from the selected companies in Onitsha, Anambra State. Analysis and observations were made which gave rise to the validity of the conclusion at the end... Continue Reading