1.1 INTRODUCTION Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax. Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times... Continue Reading
INTRODUCTION Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax. Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times... Continue Reading
ABSTRACT Budgeting have a role to play in this present economic development of Nigeria. Budgeting which is defined as “A financial statement prepared and approved prior to a defined period of true of the policy to be purpose of attaining that period for the purpose of attaining a given objectives is primarily a process of planning and control. A... Continue Reading
ABSTRACT A research into the implications of Nigerian value Added Tax [VAT] on the payers [ a case study of Enugu State ] cannot be over –emphasized . In pursuance of this investigation , the research used both primary source of data collection , like oral interview as well as secondary sources such as textbooks , Journals ,Magazines and... Continue Reading
ABSTRACT Budget and budgetary control as a tool for effective decision and planning in ministries and parastatals.The researcher is prompted into choosing this due to the peculiar nature of the topic budgetary control in ministries and parastatals. In this project work the definition of budget is being known as a techniques their task of planning,... Continue Reading
ABSTRACT Increased advancement in industrialization, engineering and general commerce has thrown a great challenge to managers. There is increased competitions, and the survival of any company lies on the ability of the managers to apply the scare resources efficiently. Efficient management of resources call for proper control of inventory and... Continue Reading
ABSTRACT The research study conducted on this topic “Division of labour and specialization, a tool of industrial growth and development” was extensively done to include all the works and of it that could be sued to achieve industrial growth and development in any industry. Indeed, for a firm, government establishment to grow, there is need to... Continue Reading
ABSTRACT The Role of Central Bank of Nigeria in Agricultural Finance Development, Problems and Prospects.The topic provide for conceptual frame work of the role played by the CBN in the development of Agricultural sector of the Nigeria economy as its primary purpose. Its secondary purpose is to assess the policies and program of CBN to the... Continue Reading
INTRODUCTION As the need for development in every part of a sovereign nation arose, it became important a device a means through which the source of development will reach to every part in question TABLE OF CONTENT I TITLE PAGE II APPROVAL PAGE III DEDICATION IV ACKNWOLEGEMENT CHAPTER ONE 1.0 INTRODUCTION 1.2 BACKGROUND OF THE STUDY 1.3 STATEMENT... Continue Reading
INTRODUCTION Insurance has been defined as an economic device whereby the risk of people and economic enterprises are transferred from an individual to a group. In the process, the individual pay’s a fee known as the premium to the group for the assumption of risk. In the evidence of the contract of risk assumption, the group issued a document... Continue Reading
ABSTRACT A study of tax collection and revenue mobilization. This study is aimed at the problems surrounding tax collection and revenue mobilization. The objective of the study is determine the level of corruption or sharp practices on the part of tax collectors and revenue generators in local government area and also to know the extend to which... Continue Reading
ABSTRACT The topic of this research study cost-volume profit analysis as a management tool for decision making (A case study of Nigeria Breweries, Plc). A lot of problems evoke the researchers interest to carryout the intellectual study of this nature. Problems raised by expansion through increase sales and the introduction of new products. Many... Continue Reading
ABSTRACT Mergers and Acquisitions have long been used as strategies for continued growth and expansion of businesses as well as tools for reducing or totally eliminating competition. They are of different types and can be used by organizations to achieve a variety of objectives. A conglomerate merger for example can help an organization to enter a... Continue Reading
ABSTRACT We recognize that financial control is aimed at the attainment of optimum efficiency in the performance of public service, and one of the merits of the planning-programming-budgeting system (PPBS) is the fact that it emphasizes objective criteria of effectiveness and efficiency by forcing policy maker to examine simultaneously a wide... Continue Reading
ABSTRACT International trade and other economic activities between nationalities have greatly expanded in modern times. Movements of goods and services over great distances have made possible the consumption of such goods and services even in place or countries where they are not produced. The implication being and improve the standard of living... Continue Reading
ABSTRACT This oil industry in Nigeria has grown tremendously since its discovery in 1908. it has become a major source of revenue and foreign exchange earner for the country. Accounting for over 90% of total revenue of into nation. This write up which has been divided into five chapters including the introductions, which later the documentation of... Continue Reading
ABSTRACT Profit maximization is the pursuit of every business organization. Profit itself is the excess of revenue over expenditure. To obtain this profit, increase in selling price of the product or reduction in the cost of production is inevitable. Since excessive price increase is dreaded by the public, it becomes necessary to achieve the... Continue Reading
ABSTRACT The title of this project is “The prospect of accounting as a profession; implication for accounting students. The project was written to highlight the prospect of accounting profession, to identify the problems associated with accounting students in their pursuit /of academic certificate and the implications of the problems for the... Continue Reading
1.1 INTRODUCTION Many people think of accounting as a highly technical field which can be understood only by professional accountants. Actually, nearly everyone practices accounting in one form or another on an almost daily basis We live in an era of accountability. Although, accounting has made sits most dramatic progress in the field of... Continue Reading
ABSTRACT This research work was designed to study and investigate precisely the Role of Audit for the proper Accountability of Company’s Fund with special emphasis on Department of Petroleum Resources. Prudent fund management requires that available resources be equitable allocated to all activities or proposals such that each ill not suffer... Continue Reading
ABSTRACT Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards organizational success have attracted comment on the front pages of national newspapers, rather than in just the financial pages have even led on occasion to question and statement in parliament. This... Continue Reading
ABSTRACT Commercial banks perform numerous functions. One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to enhance profitability of such organization and help them execute such projects, which their capital... Continue Reading
INTRODUCTION The term 'Corporate Governance' has been identified to mean different things to different people. Magdi and Nadereh (2002) stress that corporate governance is about ensuring that the business is run well and investors receive a fair return. OECD (1999) provides a more encompassing definition of corporate governance. It defines... Continue Reading
ABSTRACT Audit tenure and audit fee are critical variables that have been placed on the pedestal of auditing and accounting researches. The potential of these variables in influencing the independence of the auditor and consequently the financial reporting process, justifies the enormity in the level of interest that both variables have stimulated... Continue Reading
ABSTRACT The economic theory of the non-profit makings organization has witnessed significant progress in the last decades. the existence of non-profit making organizations has been attributed to a number of specific markets and government failures that creates the need for alternative institutional frameworks to perform some socially useful... Continue Reading