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 This research work was focused on investigation on the use of budgeting as a tool for planning and control in topical manufacturing industry like Nigerian breweries plc, Enugu.    The objective of the study is to show the important of budgeting as a tool for planning and control in operation of a manufacture industry which has profit... Continue Reading

INTRODUCTION   Government in development countries are facing formidable table of fastening application of social  accounting techniques and the distribution of household wealth and initiating programs that will stimulate and enhance the  economic  growth of their  countries despite the difference in their ideological isientation and... Continue Reading

The study was organized in five chapter I  In chapter one the researcher introduced the topic under different sub heading such as background of the study statement of problems purpose of the study research question testing of hypotheses delimitation of study and scope etc.  A review of related literature was done in chapter two to find... Continue Reading

Accounting ratio is the most important factor used by management, creditors, investors and other users of financial statement in carrying ant most business decision. It uses an application in making business decision remain inevitable.   This study has, therefore been divided into five chapters, the first chapter briefly introduced the... Continue Reading

The purpose of the study is to determine the effect of budgeting on the economic development of the state to determine the factors which account for the difference between the capital expenditure and the recurrent expenditure and to take an overview of the analysis of the relationship between estimated and actual expenditure in the last... Continue Reading

The direction towards on efficient production of good and services curled be as a result of an effective control of cost of production. The study of standard cresting as an aid is production cost control is very imperative especrahy in an economy with  high rate of inflation and where prices of grads and service are constrarthy increase... Continue Reading

INTRODUCTION 1.1General introduction and background of the study The management of an organization’s capital relates to the finance and investment of non-human resources, that is, physical and monetary assets, for the purpose of maximum benefit in terms of profitability.  According to Frear (1980) profitability is determined in part by the way... Continue Reading

The concept “source documents” is a familiar term with those involved in keeping accounting records or watch dogs of limited liability and public liability companies and organizations from time to item, most often on annual basis, the independent Auditors call to review the accounting records kept by their clients.  This they do by... Continue Reading

The study was done to ascertain the role which central bank of Nigeria played in the regulation of Nigeria economy through monetary policy. Among the goals of economic stabilization the most important is to achieve full employment, price stability, balance of payments and exchange rate stability, hence monetary policy through central bank... Continue Reading

The purpose of this research work is to describe the practical approach to an appraisal of pay-as-you-earn system of taxation with referee to Nssuka local government area. To guide this study, two hypotheses were formulated. A review of literature was down to ensure solid conclusion for the study. A structural questionnaire was developed... Continue Reading

1.0INTROCUTION The practice of accounting came into existence many years ago though, there was no acceptable definite record as to when accounting developed.  It should be noted that with the advent of colonial rule in Africa, the European system of accounting was introduced in most of the African countries such as Nigeria.  Then, different... Continue Reading

INTRODUCTION As an instrument of government economic management monetary policy has to purse, the broad objectives of national economic policy.  In Nigeria as with most countries the familiar long-term goals of economic policy are full employment, price level stability, economic development and equilibrium in the balance of payment unfortunately,... Continue Reading

INTRODUCTION It is unquestionably true that the development of a nation’s industrial sector hinder greatly on the development of small-scale enterprises operating in that economy. This is because small-scale enterprises are significantly yielding the fruits of developing particularly employment, indigenous technological development, utilization... Continue Reading

  In recent times some of the public organizations in Nigeria have been faced with cases of financial crisis. Those  of them that survived more in a snail pace.  Obviously the causes of financial crisis in our public sector have been attributed to total negligence of the roles of accounting in our public organizations. This research... Continue Reading

This research investigation is focused on the “impact of cost control and cost reduction in manufacturing firms” using Nigeria breweries plc as the case study. Cost control and cost reduction are techniques in management accounting which are employed in the reduction and control of total production cost in a manufacturing firm.... Continue Reading

Corporations are facing increasing pressures to be accountable and transparent, and to disclose a wide variety of information about activities, including their sustainability. Sustainability is an emotionally-charged topic and its meaning may differ between individuals and corporations. For the purposes of this project, I define... Continue Reading

This research work on 'Stock Management In The Hotel Industry' is intended to introduce the readers to the effective means of avoiding waste in their establishment and in order to avoid running under stock. An objective looks at stock management in the hotel, the activities involved in controlling stock, and roles of the stock keeper at... Continue Reading

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

The research project is on the problem of revenue generation strategy in Enugu State local government system. The main source of local government fund is the 20 percent statutory allocation from the consolidated revenue fund.  This fund is not enough for the local government to discharge its responsibilities to their people.  It... Continue Reading

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

In this study, the objectives of this research work is to ascertain the reason for assessing of evaluate the impact of internal audit function in state ministries and to find out the extent or scope to which government finance and properties are accounted for. The researcher’s motives or interest of carrying out this research work is to... Continue Reading

Problem of human resource accounting in Public Sector, a case study of Enugu State Broadcasting Service (ESBS) Enugu from 2010 – 2013, this aims to bivalve the mysteries surroundings Nigeria organization which has in no small measure resulted in inefficient and ineffective running of most organization in the country, but the internal... Continue Reading

Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduced price, as in the case of the public sector.  The performance of such business... Continue Reading

This research is a very crucial study on the impact of auditing in small and medium scale enterprise in Nigeria (SMES) (A case study of Albertina Nigeria Ltd). The study was motivated as a result of the work of auditors in a business, the functions measures of internal auditors in a firm, also monitors the activities of the business to... Continue Reading

  This study was conducted to determine some based line data essential for financial planning and control a key to management efficiency in the manufacturing industry.  Some research problems were investigated such as in adequate financial management, lack of adequate planning and poor control in the manufacturing industry. I solve the... Continue Reading