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Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter 25) when the rich man went on a journey and delivered his goods to a servant to look after them while he was away. On his return, he asked each of these servants to account for the goods with which... Continue Reading

This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which... Continue Reading

Budgeting as an instrument of planning and control techniques is very important in the thinking of modern government and also with economist. Government budgeting means the procedure for the planning, authorization and the control of government expenditure, so as to adjust it to the expected volume of revenue. Budgeting is aimed to... Continue Reading

This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative... Continue Reading

The study investigated and sought to establish the relationship between internal control systems and financial performance in public institution in Rivers state. Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity,... Continue Reading

This research work was conducted on with special reference to the impact stock valuation method has on financial report statements of manufacturing company with reference to Seven up Bottling Company. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in... Continue Reading

This study is aimed at examining the challenges of women in starting a business enterprise in Nigeria with reference to textile seller in Lagos Island. The specific objectives include: (i) to examine the factors that motivate women enterprise with the sector; (ii) to determine the relationship between the factors that motivate women... Continue Reading

This research work impact of SAP on accounting principles is deliberated to give a prevailing constraint and has been narrowed down by insufficient write up in the topic,. To carry out the research this subject has been divided into five chapters. Chapter one contains the introduction of SAP and fundamental accounting principles. It went... Continue Reading

This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative... Continue Reading

                                                          ABSTRACT This research work was conducted on with special reference to the impact inventory valuation methods has on financial report statements of manufacturing companies. For a longtime now the Accounting profession has not been... Continue Reading

This study was able to ascertain a review of the investment activities of commercial banks – the impact it has on the economy judging from the fact that the consistent decline in the nations external reserve is as a result of little attention to the productive sector of the economy. This research work was able to identify the various... Continue Reading

  The intention of the this research work is to analysis the various methods of revenue collection in government establishments and to find out how far these methods of revenue collection achieved the objectives of the organisation, university of Nigeria teaching Hospital Enugu as a case study. The research will be carried out through... Continue Reading

The alarming rate at which fraud is being perpetrated in the business world has been a thing of great concern to the accountancy profession and well – meaning individuals in the society. This has given rise to discourses in the academic papers, etc. on circumstances that lead to fraud perpetration and ways of curbing this menance. A... Continue Reading

1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY 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... Continue Reading

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 Due to the rapid changes in the business of banking and rapid changes in the business environment in which such business are being conducted, the issue of consumer credit service or product cannot be over emphasized. Banks are established to make profit. Are... Continue Reading

INTRODUCTION 1.0BACKGOUND OF THE STUDY Accounting procedure in post primary institutions means the process or system by which the various governments approved fees are collected and accounted for by accredited revenue collectors. Revenue as income to any organization, institution is there to the government as blood is to human being.  The need... Continue Reading

  As a result of rapid increase in the socio-economic problem of this nation and also millions of naira wasted at project sites and the collapse of our economic sector, the writer decided to survey the avenues in which these wasted funds could be curtailed and our economic problems ameliorated.  It was assumed that most of this problem... Continue Reading

1.0 BACKGROUND OF THE STUDY Accounting provides information which is vital for the economic decisions that have to be made by individuals and the companies. Accounting counting is a way of giving management the financial information and control it needs to run a portable business or an efficiency organization. Accounting has been defined in so... Continue Reading

ABSTACT The purpose of this work was to examine the use of accounting information in analyzing the financial position of a firm and UAC of Nigeria plc formed the case study .In pursuit of this objective, a survey was conducted with the use of questionnaire, observation and face –to – face interview method. The use of this survey produced data... Continue Reading

This work was designed to study the prevention of fraud in Nigeria financial institutions, with particular reference to banks (UBA Plc).Banks deal essentially in cash instrument and other documents which are generally of a negotiable and easily transferable in nature. Hence it is very appropriate to say that the exposure of banks to both... Continue Reading

This research work seeks to unravel al the ambiguities and uncertainties  on the extent to  which  banks  rely on the accounting information submitted by their customers before granting  them credit, The commercial objective  of banks  is to maximize profit, tough other social and economic functions tend to deflect banks from... Continue Reading

Banks are regarded as the bed rock of a nation’s economy. They are the harbinger of economic development through a prudent management of both treasury operations and treasury activities. This survey was carried out in an old generation bank that is fully engaged in transaction of foreign exchange.  The study primarily looks into the... Continue Reading

  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... Continue Reading

This research work is conducted as part of the requirement for the award of a Higher National Diploma (HND) in financial studies (Accounting).   It highlights the authors effort in finding out the ways which management audit is used as a tool of achieving organizational objectives in our everyday organizations.   The entire work is... Continue Reading