ABSTRACT Internal auditing is the process of continuous review of financial transaction of a firm in order to ensure that they are working as management’s support or intends. The problem facing the internal auditors includes lack of top management’s support to the internal auditors or in order to carryout their work effectively, lack of... Continue Reading
ABSTRACT Decision-making has become a main concern to any organization, and efforts are being made by management to make sure that best decisions are made. Therefore, this study investigates the effectiveness and efficacy of marginal costing as an essential tool for decision-making. To determine this, the fundamental objectives of the study among... Continue Reading
ABSTRACT An appraisal of tax holiday incentive programme could apart form critically examine the nature of and type of incentive after proceed form two angle – Micro and Macro. The micro aspect is an attempt to access the significances of the programme in the beneficiary while the macro aspect is the attempt to excess the whole aspect of aspect... Continue Reading
ABSTRACT This project is poised at x-raying the degree of the role of financial management in a co-operate organization making reference to union bank (Plc) Enugu. Financial management activity is concern with the raising of capital planning cash and credit control including the effective control of financial resources. Some thought were giving to... Continue Reading
ABSTRACT The aim of this research study is to analyze and ascertain the extent to which fraud and poor management contributed to bank failure through a careful analysis of banking industry with a particular reference to the presently embattled Savannah Bank of Nigeria Plc. whose operating license was recently revoked. Chapter one examined the... Continue Reading
ABATRACT The aim of this research is to asses and evaluate the impact of internal Auditing in ministries and to ascertain the extent to which government finance and properties are accounted for. The research will be tested in different hypothesis, where the Null hypothesis will be rejected and the alternative hypothesis will be accepted. The... Continue Reading
CHAPTER ONE 1.0 INTRODUCTION 1,1 BACKGROUND OF THE STUDY Accounting procedure in post primary Institutions of Enugu State forms one of the functions of Enugu State post Primary management Board established in 1972. Post primary institutions operate under the post primary school management board (P.P.SMB) in six educational zonal levels each headed... Continue Reading
INTRODUCTION The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country. Any of the non-profit making... Continue Reading
ABSTRACT To the topic, we know that hotels industry are those industries that render rooms and meals services to various peoples in affordable price. The outcome of this study is to highlight the value of accounting department in the hospitality industry (Hotels). The purposes of this course is to educated the operators of the industry D. how to... Continue Reading
ABSTRACT Apart from critically examining the nature and type of incentive offered on tax, tax incentives are approached in two angles. Micro and Macro. The micro approach is an attempt to access the importance of the programme in the investment decision making. While macro approach is an attempt to access the overall cast of the programme to the... Continue Reading
ABSTRACT 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
INTRODUCTION This seems to be a national issue. The increasing incidence of fraud, embezzlement and misappropriation of funds and property by accounting officers and chief executives in the public sectors of the Nigeria economy pose pertinent questions as to whether auditing plays any significant role towards ensuring proper accountability and... Continue Reading
ABSTRACT Over the years, the important of the taxation to all establish government, be it democratically elected or monarchical elected or even military rule has especially a greater deal of sophisticated. Tax law and statutes has been implemented to raise income for the government. This become massive project like building of the bridges, road... Continue Reading
ABSTRACT Planning and control have become part and parcel of our daily lives. We may even resent it when it is imposed. But we have come to realize that it is an essential factor in national, business and private life. This project “Financial planning and control as a tool for management efficiency” aims to finding out how financial planning... Continue Reading
ABSTRACT This research study attempts to evaluate management audit and its effects on organization’s efficiency. The aim of the study is to ascertain and to find out whether management audit helps in achieving organizational efficiency. Secondly, it is to know how relevant management audit effects organization performance. Lastly, if management... Continue Reading
ABSTRACT The purpose of this study is to investigate the effect of Value Added Tax on the Nigerian economy as it relates to how it can improve government revenue and throws more light in its contribution to the economic growth and development of Nigeria. A review of literature relating to the impact, administration and collection of VAT in Nigeria... Continue Reading
ABSTRACT Fraud is the number one enemy of the business world. No company is Immune to it. No where is fraud caused that banking, it is the biggest single causes of bank failure. However, the intent of this research is to evaluate the fraud control techniques in first bank of Nigeria. As the technique is aimed at controlling the cause and effect of... Continue Reading
ABSTRACT A research work into Accounting for pensions and Gratuity (A case study of Anambra State) cannot be over – emphasized. In pursuance of this investigation the research used both primary source of data collection, like Questionnaire as well as secondary sources such as text books, Journals, Articles, etc. The data collections were the... Continue Reading
ABSTRACT In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers. So the aim of this study is to find out the responsiveness and relationship of cost volume profit analysis that could... Continue Reading
ABSTRACT It is now a common knowledge that budgeting plays an invaluable role in our public institutions. However, this administrative tool has hardly been used widely by the institutions and as a result the desired transformation or change which budget would have effected in the society has not been achieved. The researcher used both primary and... Continue Reading
ABSTRACT. The term unemployment can be defined as a situation whereby those who are willing and able to work do not find job. This is mostly seen among greduates of various institutions of learning especially in underdeveloped nation like Nigeria. The study was designed to investigate the impact on unemployment on Nigeria economy (1980-2010). The... Continue Reading
ABSTRACT The term unemployment can be defined as an economics condition marked by the fact that individual actively seeking jobs remain unhired. Unemployment is expressed as a percentage of the total available work force. The level of unemployment varies with economics conditions and other circumstances. This is mostly seen in graduate of various... Continue Reading
ABSTRACT The study investigates the impact of small and medium scale industries on the Nigerian economy, spanning from 1986 to 2010. The study adopted Ordinary Least Square (OLS) Linear Specification model. Using unit root test, the work shows that small scale industries significantly contributed to the economic growth in Nigeria despite poor... Continue Reading
ABSTRACT This study was embarked upon with a view to determining the impact of interest rate on other selected macroeconomic variables in Nigeria. Data were sourced from CBN Abuja and NBS. Data were analyzed using the ordinary least square regression (OLS). Results indicate that: Interest rate is inversely related investment and also negatively... Continue Reading