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This is a research work on human resources management in commercial banks a case study of Union Bank of Nigeria Plc.  It is aimed at ascertaining the extent of staff welfare, their training and development, and how it affects the growth of the bank.  Important of the study is to enable the bank render good and efficient services to... Continue Reading

INTRODUCTION     The  essence of budgeting is to provide an essential element of control in an organization  in order to facilitate the achievement of set objectives .The control process is the fundamental   organizationlink between the manager and the other people in an  organization   in  a non profit making organization output various... Continue Reading

INTRODUCTION 1.1BACKGROUND OF THE STUDY  Many people tend to seriously think that auditing is a subdivision of accounting, probably that is how it was introduced to us and because every auditor is an accountant but every accountant is not an auditor. Auditing has its root elsewhere. The relationship of auditing and accounting is close, but they... Continue Reading

INTRODUCTION 1.1BACKGROUND OF THE STUDY  Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country  during the... Continue Reading

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... Continue Reading

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.... 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

1.1INTRODUCTION  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... Continue Reading

ABTRACT This project was carried out wit the sole aim of investigating the internal control system as a toll for efficient management using Peco feeds as a case of study.  The project is divided into many chapters, chapter one is introduction, and chapter tow is review of the related literature. Chapter three is research methodology, chapter four... Continue Reading

This work is all about fraud prevention, detection and control in the banking sector of Nigeria.  This study has Habb Nigeria bank Limited, Enugu as a case study. From the study, such factors like poor staffing, poor remuneration, weak internal control among other factors contributed immensely to the incidence of fraud in banks.  The... Continue Reading

The aim of this study is to examine and determine the effects of uniform pricing policy on the marketing of petroleum products in Nigeria. Data were collected form primary and secondary data.  The major data collection instrument is the questionnaire. The data were presented in table as frequency distribution and analyzed with... Continue Reading

  ABSTRACT Since the down of human civilization, every organized which has society used a forms of taxation or another. Which is determined by the limitation imposed by the physical and social environment in which the taxation system is implemented. Facts tell us that no form of taxation involved since human history is without it’s short... Continue Reading

1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY The cradle of business organisation revealed that most business set ups were managed by their owners.  The ownership manager was the financial provider and contribution to the enterprise, but with the advent of large scale production and development in scope and in scale of business, a huge capital... Continue Reading

In recent times, private and public organizations in Nigeria have been faced with cases of financial crises, which have resulted in most of the organizations going into extension. Those who are able to survive more are in a gunil pace. Obviously, the causes of financial crises in our private and public sectors have been attributed to be... Continue Reading

This study is based on the IMPACT OF AUDITING IN A GOVERNMENT PARASTATALS using ENUGU STATE AGRICULTURAL DEVELOPMENT PROGRAMME; located at Okpara Avenue as a study guide. The entire work was divided into five(5) characters and the data for the study was collected using both primary and secondary sources, questionnaires, textbooks,... Continue Reading

INTRODUCTION HISTORY OVERVIEW:  The use of budget in government long preceded its application in business or the business sector. In the stable economic environment of the period before world war, few large companies in U.S.A and U.K used budgets. The result of the use of budget conflicted, some pioneer companies reported it was a significant... Continue Reading

This study is designed to provide knowledge for costing information and price determination. The need for cost accounting came with increased industrialization, engineering an expansion in manufacturing.  It is therefore obvious that in efficient system of costing is essential for industrial control. In period of boom, manufacturers are... Continue Reading

The society at large views public money as an opportunity to enriching themselves since it is not for any body beside it is our nation cake as always stated. People with questionable intentions makes good use of this opportunity in looking away most of this funds which were kept under their control as leaders.  It is on the above points,... Continue Reading

1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY Agriculture has been the main stay of Nigerian economy before the Nigeria independence until the era of oil boom.  Statistics show that in 1963/64 agriculture provided about 50% of the Gross National Product (GNP) and 88% of the country’s basic foreign exchange earner of crops like palm oil, palm... Continue Reading

  In all business  enterprise effective  implementation of organizational policies and procedure  is very important and can never be over emphasized and to achieve  this goal, target and objective is beckoned the design of managers  who do not sit there as a ceremonial heads rather they have role of implementing the organic... Continue Reading

1.1INTRODUCTION In most developing countries including Nigeria, government participation in economic activity is usually significant.  One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating services of an economic or social character on behalf... Continue Reading

Within the frame work of this project topic “Accounting system in community banking” the researcher has attempted to explain the importance of Accounting system as ways of helping management to improve operations in the community banking sector. However, recent researcher have shown that one of the main causes of indigenous business... Continue Reading

  Events over the years have shown that investors present and potential wants to invest their funds in anticipation of good future returns INVESTMENT APPRAISAL TECHNIQUES and its resultant making of decision is critical to all investors (both institutional and individual investors) aspiring to expand their investment income. The purpose... Continue Reading

This study deals with the effect of the computer to the accountant.  It is carried out to the investigate the various way in which computer affects the accountant as processional. Some hypothesis were formulated subject to verification. These hypothesis are 1.Computers does not effect on the accounting profession. 2.Computers does not... Continue Reading

INTRODUCTION 1.1  BACK GROUND OF STUDY According to Harper (1977) the concept of profitability can be defined as the concept which provides management with alternative course of action in accordance with the various degrees of profitability stating clearly in relevant cost account form individual projects which enables management to select the... Continue Reading