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INTRODUCTION 1.1BACKGROUND OF THE STUDY The deteriorating condition of financial institutions particularly banks has remained a problem of great concern to policy makers.  It is now a well know fact that there is wide spread distress in the banking system and despite the measures recently taken by the government as well as bank regulators and... Continue Reading

This research work is conduct as part of the requirement for the award of Higher National Diploma (HND) in Accountancy. It highlights the authors effort in finding out the ways which management audit is used a tool of achieving organizational objectives in our everyday organizations. The entire work is divided into five chapters, chapter... Continue Reading

This project work is aimed at highlighting the financial control in banking industry as a tool of evaluating the performance of union bank Nigerian Plc for investment decisions. The chapter one is the introduction will also explain the meaning of financial control it explain statement of problems and purpose of the study and its... Continue Reading

Generation of fund by the government to finance its expenditure comes from many ways, one of which is through taxation. One aspect of such taxation is the value added tax ( VAT). Since the introduction of this tax, certain anomalies have been observed within the economic circle. This project however, seeks to address the issue of... Continue Reading

An expansive wisdom is bought by experience learning teacheth more in one year than experience in twenty. Rogar Ascham (in the scholaoter). Furthermore, “it is impossible for a man to learn what the thinks he already know (Epictelus). On this note I state that a great number of people go suddenly and with force into business without... Continue Reading

The purpose of the study is to examine the impact of historical cost convention adopted by banks, on investment and performance appraisal. It is also to find out whether financial reports are prepared to reflect inflation on the economy and finally to find out whether management’s financial ineptitude is usually disclosed to owners... Continue Reading

This work examines the problems of computer Application in Accounting as it effects computerized ledger system of Nigerian Bottling Company Plc. Onitsha Plant. It is shown that there is adequate in design, effective and efficient in operation. Data was collected from primary and secondary sources, using observation, and questionnaires for... Continue Reading

Every organization needs Budget for the effective running of its operations. Consequently, this research work was designed to scrutinize budgets and budgetary control system in operation at United Nigeria Insurance Company Plc (UNIC) as a stepping-stone for managerial planning and control. The review of related literature bears evidence... Continue Reading

Store administration information aid in manufacturing organisations and for that, no manufacturing organisations can ever survive without an effective store administration. More especially, the one under study, which is highest user of store. Decisions have to be made as to how to make use of the available resources in order to attain the... Continue Reading

The impact of pubic expenditure in developing economy, a comparative study of Nigeria and Britain specifies a linear public expenditure functions. Public expenditure can be seen as the measures through which allocate efficiency or Pareto Optimality can be attained, it comes in the commanding heights of the economy and take all  major... Continue Reading

INTRODUCTION 1.1BACKGROUND OF THE STUDY          Investment according to Bierman et al (1975) is the commitment of funds in any real property financial assets with the primary objective of obtaining an income over time. It is a commitment of resources made in anticipation of realizing benefits that are anticipated to accrue to the investor... Continue Reading

1.0INTRODUCTION Increase competition and more discerning consumers has meant that all types of organization including Emenite Company Limited are striving for greater productivity, whilst maintaining or enhancing quality. This applies to both services and manufacturing organizations. In manufacturing the greatest stimulus has been form Emenite... Continue Reading

This research work was aimed at study “the effect of value added tax in Nigeria, which has poses a lot of question in the inquisitive mind of some people as to “why” and “how” of the introduction. The reason of this study is to replace the existing sales tax which was a nationally levied tax, and objective of (VAT) are. To make... Continue Reading

This study is concerned with evaluation of the role of the Nigeria stock Exchange in capital formation and economic development. The Nigeria stock exchange being responsible for the mobilization of funds has being having divergent views over its impact by different quarters some has been praising stock exchange for its role in fund... Continue Reading

This work studied an existing investors and Nigeria Financial Market. In undertaking this research, three research objectives were pursued.  Primary and Secondary Sources of data were used, the data collected were then presented, analyzed and interpreted by the use of tabular method of data presentation. The primary source contained... Continue Reading

There is no doubt that Nigeria as a nation, since attaining independence to 1960 has tried out various economic policies in a bid to achieve meaningful economic development. Most of these policies, one must say, are centrally planned and government dominated. The resultant impact of this excessive government domination of the economy left... Continue Reading

 The Nigeria economy with the first half of the century experienced quite a lot business failure. Business failure can be defined as the inability of a particular business enterprise to continue to function as a ‘ going concern’’. This development has started generating anxiety by both international and local investors in arriving... Continue Reading

INTRODUCTION A country must invest to build up productive capacity for growth to occur. It is this capacity that determines the level of output of goods and services in the economy. If investment which represents the net increase in an economy’s’ capital stock, leads to growth then there is relationship between capital accumulation and... Continue Reading

Tax policy administration and implementation have been a great problem to the third world countries, which Nigeria is one.  This research work, “income tax administration in Abia State, a critical evaluation of the problems and prospects.  Thereafter, suggests ways of minimizing the effects of the following problems.  Avoidance and... Continue Reading

The purpose of this work is to use accounting information in analyzing the financial position of a firm. The work w as written after a careful research and review of accounting information. The uses and users and its application in analyzing the financial position of a firm taking chemical and allied product (APPCC) as a case study. The... Continue Reading

1.0 INTRODUCTION  1.1BACKGROUND OF THE STUDY  The practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of theirs. However, due to the crudeness of accounting methods in the early stages of civilization individuals checked... Continue Reading

The increasing of fraud and misappropriation of public fraud and property by the public service servant posses a question as to whether auditing plays any significant role towards ensuring proper accountability in the public service. The focus of the research is to evaluate the extent Auditing helps to check or control embezzlement and... Continue Reading

With the unprecedented display of interest in the banking business in the wake of structural adjustment programme, the fear of imminent bank failures as a result of anticipated down turn in the fortunes of banks has remained lightened. This down turn in fortunes of mainly attribute able to one factor that has always assured greatest... Continue Reading

INTRODUCTIONS 1.1BACKGROUND OF THE STUDY By studying the internal controls an organizations strength and weakness can be revealed where internal controls are strong auditors would require testing the financial figures less.  Adequate internal control will provide for extensive segregation of duties so that no one person handles a transaction from... Continue Reading

The topic of this project is the impact of Accounting information in management decision making with particular Reference University of Nigeria Teaching hospital Enugu. Accounting covers those activities related to preparation of certain informations/reports which are known as financial status of a firm at a particular time, the firms... Continue Reading