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Budgeting – A systematic approach to profit planning and control is a work centered on the use of budgeting as a tool for planning and control for profit maximization in a mobile telecommunication network Nigeria Limited Enugu as a case study. The objective of the study is to show the importance of budgeting as a tool for systematic... Continue Reading

The public accountant the business and economy are inseparable  They are needed for various business decision and advice on better investments.  On formation of accompany the public accountant is needed to prepare the memorandum of association and ensure that the company and allied matte Decree 1990 is strictly adhered to. More so, on... Continue Reading

The Nigeria economy within the first half of this century experienced quite a lot of 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 at... 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

INTRODUCTION 1.1BACKGROUND OF THE STUDY Nigeria is urbanizing at an astonishing pace.  The share of Nigeria’s population increased from 20% in 1970 to about 38% in 1993 (the world banking) of the nearly 110 million Nigerians, about 40 million are now living in cities and towns.  The urban population grew at around 5.5% per year from 1980 to... Continue Reading

The use of financial statement in any business organisation cannot be over emphasized financial statements are needed by variety of people for different purposes .  for instance, the government needs the financial books of a company for taxation purposes, the investors want to know how profitable a company is and also the management of a... Continue Reading

1.1      BACKGROUND OF THE STUDY According to Reece, (1975), the accounting profession essentially involves the supply of information to decision makers.  Hence, it is not surprise that accountants have always been involved in many information related problems.  The need for this involvement is underscored by the avowed aim of accounting... Continue Reading

Increased advancement in industrialization, engineering and general commerce has thrown a great challenge to managers.  There is increased competitions, and the survival of any company lies on the ability of the managers to apply the scare resources efficiently. Efficient management of resources call for proper control of inventory and... Continue Reading

Accounting information has contributed to the rapidly growing environment in that the management must update themselves with every current information. That will help in achieving their objectives and help them in decision making. Accounting information helps the management in planning and evaluation of the information as it is served as... Continue Reading

Budget and budgetary control as a tool for effective decision and planning in ministries and parastatals. The researcher is prompted into choosing this due to the peculiar nature of the topic budgetary control in ministries and parastatals.  In this project work the definition of budget is being known as a techniques their task of... Continue Reading

This research work is on the impact of accounting information on decision making process, with a particular reference to the Anammco LTD Enugu. The research was geared towards understanding the operations in Anammco Ltd with an emphasis on decision making process. The problems, prospects and implications of the programme were also... Continue Reading

INTRODUCTION 1.1BACKGROUND OF THE STUDY Recent researchers have been shown that one of the main causes of indigenous business failure in this country is failure to maintain proper financial records.  Many business have been operated with merely a single entry memorandum record of transactions and others with no records whatever, except possible... Continue Reading

Chapter one contains the introduction and analysis of fraud. So many people define fraud in different way because of its inexplicit meaning. It also concentrate on the limitation, objectives and importance of auditing in our banking industry While chapter two deals with the definition of Auditors and their duties in banking industry. It... Continue Reading

The Nigerian stock exchange (NSE) has been created to serve various function such as often of business guideline to top business management concerning cost of capital for the Nigerian stock exchange provides avenues for  long term investment. These function credited to the stock exchange is expected to create positive effect on the... Continue Reading

INTRODUCTION  1.1BACKGROUND OF THE STUDY Cost control is a vital element in the management aspect of functional activities that covers all aspects of an enterprise.  It was first performed in a routine manner by clerks, but with the advent of professional management skills, it has evolved in to a more sophisticated function with a far reaching... Continue Reading

In consonance with its transition of civil rule programme by the federal government this year, a lot of changes are being carried ou tin the local government. First was the election of the local government chairman and councilors on the 12th December 1987, followed by the appointment of sole administrators and replaced by the caretaker... Continue Reading

The topic value Added Tax, which was introduced in the year 1993, is a tax on consumption born by the final consumer by paying five percent (5%) on any valuable product whether local produced or imported. The researcher data collection was on two bases, which include the primary, and secondary. The primary data was the information got by... Continue Reading

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

ABSRACT An accountant play enormous in the democracy and the improvement of the national economy. This is why this work titled, role of an accountant in a democratized Nigeria has been chosen. This work will enlighten us on who these accountant are made of, the power they vested on statutory, how they can be defined and a lot of factors and... Continue Reading

INTRODUCTION  1.1BACKGROUND OF THE STUDY: the beginning of inflation in Nigeria can be said to be a direct result of the polices of the country’s governments to stimulate  a   fast rate of economic growth and development since 1951 when material government was introduced.  Inflationary trend since independence show two distinctions pend in... Continue Reading

1.1INTRODUCTION:  The viability of an organization ca be enhanced through an effective and efficient management of material resources.  Inventory control is a notable measure in managing material resources.  Management of resources covers every action taken from the procurement of the resources to their disposal.  Firms take certain measures... Continue Reading

1.0 INTRODUCTION The concept capital management in brewery industries is concerned with what working capital initiate, which are; cash, marketable security, debtor and inventories  In recent times, many industries especially in brewery industries are operating on inadequate working capital while others are operating on excessive working capital.... Continue Reading

  This research work was carried out on the Role of Budgeting in the public sector of Nigerian Economy with particular reference to Nkanu west Local Government Area. This study is divided into five chapters, each dealing with particular aspect of the study. Chapter one covered general introduction and overview of the subject including the... Continue Reading

This term paper is written to help show the contributions of the Nigeria capital market and it’s contribution to the economy. It is a term paper that brings out the whole system of Nigeria capital market, it’s problem and contribution to the economy it also provide the recommendations that are supposed to be made to the capital market... Continue Reading

Economic policy i.e. dominated by monetary and fiscal policies. Other policies include income, prices employment, trade and industry, money supply and government expenditure are two cardinal tools of monetary and fiscal policies respectively. Fiscal policy i.e. defined as the use of government expenditure, taxes,   Borrowing and... Continue Reading