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  Contribution of Business support system in entrepreneurial has highlighted its contribution of business support of small scale business and has helped to trance productivity, increase self reliance and employment opportunities.  Support systems like, the Central Bank of Nigeria (CBN), Nigeria bank for commerce and industry (NBC)... Continue Reading

  INTRODUCTION  Every business firm normally will like to know how it performed over a period of times, thus leading to the preparation of profit and loss statement. They also ask about their position at a particular point in time which leads them to prepare balance sheet. Finally, they will like to know where they are heading, which has led to... Continue Reading

  This research titled, ‘the effects of he management of accounts receivables on the performance of public corporation” was aimed at finding out all the factors that affect the level of receivable of public corporation reasons behind the huge amount of debts being owed this corporation and most importantly how the combine effects of... Continue Reading

  This topic was designed to highlight the importance and prominence budgeting in a very dynamic economy like ours as well as the difficulty to forecast the rate of inflation with accuracy and the problem posed by changing price level and how these problems are addressed in making budgeting decisions.  Highlighting the advantages as well... Continue Reading

S  This work is undertaken in response to the vexed question of mismanagement improper harnessing of revenue and ineffective control and accountability of local government finance in Nigeria. no doubt there has been a trend of mismanagement of the council revenues. This situation dove fails to the last millennium and has adversely... Continue Reading

INTRODUCTION  BACKGROUND OF THE STUDY  The actual study for establishment of a common currency for west African state (ECOWAS) and drafting of a programme of monetary and fiscal polices of members states was between 1985 and 1986 period (Arah, 2001: 29). In response to the study, the sub-region monetary co-operation programme involving short and... Continue Reading

  This study on the role of Central Bank in stabilizing a depressed economy was designed with the objectives of ascertaining if the Central Bank of Nigeria is achieving involved in the stabilization of Nigeria economy, to determine if Central bank of Nigeria has control measures over the management of money market and capital market to... Continue Reading

The trust of this paper is the evaluation of the I.M.F loan policy on developing nations with Nigeria as a case study The paper begins by giving a brief stored perspective of fund. The structure, it’s operating procedure and its lending policies. The study also tries to know why the implementation of funds loan usually goes with adverse... Continue Reading

Effort is made to access the effect of formal accounting reporting on the management of  a business financial accounting covers those activities related to the preparation of certain reports which are known as financial statements. These statement report the financial status of a firm at a particular time. The firms activities and... Continue Reading

INTRODUCTION 1.1     BACKGROUND OF THE STUDY In the Nigerian Banking system considering the last decade the Commercial Banking to be precise had under gone a rapid expansion both in terms of the number of Institution and the scope of Financial services rendered.  As bank licensing was liberalized so was the seed of instability sown in these... Continue Reading

This research was carried out to find out the impact of industrial training on accountancy students of IMT Enugu. The project was divided into three chapters, chapter one deals with background of the study, scope of the study, limitation of the study. Chapter two also talked about the historical background of industrial training fund,... Continue Reading

The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has... Continue Reading

This research work examined the “A study of impact of financial distress on Commercial Bank of Nigeria.  It investigated the causes and characteristic of bank distress in Nigeria economy.  It is believed that these problems that hinder smooth banking in commercial banks will be evaluated to ensure safe and sound banking system. Many... Continue Reading

1.0INTRODUCTION This project is aimed at looking into the accounting profession in details and examining its role in societal development. A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs.  Also the development of accounting process has been... Continue Reading

INTRODUCTION  Significant progress has been made during the past years but more intensely during the last five years towards the significations of the Nigerian financial sector through the implementation of distress resolution options. The Nigerian financial systems comprise the financial institutions rules and regulations instruments, and... Continue Reading

The study examined advertising as a tool for increasing sales in an organization (A case study of John Holt Ventures Ltd).  The research was earned out to ascertain the extent of advertising as a tool for increasing sales.  In order to solve the research problem, four hypothesis were formulated. The population studied in this research... Continue Reading

One of the most researched and least understood variables of public sector accounting is how the accountability and stewardship of financial control is conducted.  People have been speculating on how the funds generated are managed but now researchers have conducted systematic investigation of funds and leakage in local government... Continue Reading

1.0INTRODUCTION  1.1BACKGROUND OF THE STUDY VAT as a system of revenue generation has been in existence in Nigeria since January 1st 1994. It has recorded remarkable increase in revenue generation for the nation and has been shown by numerous researches to be more effective than the sale tax in revenue generation. VAT, however, has not achieved... Continue Reading

1.0INTRODUCTION The need to develop micro economic activities that could enhance self-reliance as a strategy for reducing poverty becomes so pronounced that the three arms of government (Federal, state and local government) come up with various initiatives.  Among these were programs and policies that aimed at: -Stimulating economics growth... Continue Reading

The accountants the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-ordinating meaning of economic development and growth. In Nigeria, this function has largely been restricted to the reporting role, book-keeping accounting and auditing. This research... Continue Reading

Capital equipment procurement simply means the purchase of longer lasting machinery. Therefore, in this work, the research is concerned with purchasing role in capital equipment procurement in motor assembling plant Enugu. The brief history of the organization, the problem they encountered in the purchase are enumerated in this work and... Continue Reading

The title of this research work is, problems and prospects of local government finance/accounting in Nigeria” with particular reference to Nsukka Local Government Area, Enugu State.  It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate... Continue Reading

  1.0RESEARCH BACKGROUND   1.1INTRODUCTION   The term “fund accounting”  is as old as the world itself. The origin of fund accounting could be traced to the parable of talents in the holy Bible (Mathew 25: 14-30) about a man who delivered his goods to three of his servants and traveled to a far country two of them traded with their and... Continue Reading

  Accounting can be defined as the recording summarizing analyzing and interpretation of an organization. Accounting system is a set of rules regulations and procedures which are articulated by a appropriate theoretical force into a system. Ti process data into information which are required as input in the decision making system of the... Continue Reading

INTRODUCTION Responsibility accounting is the third type of management accounting information.  It is called by that name because the accounting information is structured according to organization units, which are responsibility centers.  Responsibility accounting collects and reports information that is used in an important management function... Continue Reading