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INTRODUCTION        Tax is a compulsory levy, which a government imposes on the income of eligible citizen in a state of which the government makes no direct benefit on the taxpayer. Revenue means the money government receives from tax. In this situation, tax evasion is a strong weapon, which fight against the revenue generation in our... Continue Reading

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

This research work has been designed purposely to determine the ways in which hotels keep proper accounting records.  Hotels are industries that provide hospitality to people, making them have a home away from their normal homes; they are mostly a tourist sight for visitors in the country.  They provide services such as rooms, meals and... Continue Reading

1.0INTRODUCTION National Insurance corporations of Nigeria (NICON) has its own method of making decision, ways of co-ordinating activities of the undertakings, ways of communication, information and ideas and ways of evaluating the success of enterprise in meeting its objective, just as very other organsiation. Every institution requires... Continue Reading

INTRODUCTION The growing complexities and challenges of global industrial cum business environment characterized by harsh government policies, dwindling. Fortunes and the force of competition have imposed considerable responsibilities on business outfits to either swim or sink. These thus compel companies to depart from being run by a man and his... Continue Reading

1.1INTRDUCTION  According to annual report of the Central Bank of Nigeria, the Nigeria economy has performed less well in the 1980’s than the 1970’s. Much of the growth in both periods was based on performance of the oil sector. By 1970 oil output stood at 558 million barrels and increased to 823 million barrels by 1973. Between 1975 –... Continue Reading

1.1GENERAL INTRODUCTION  Every organization, profit or non- profit making has objectives  and goals in mind to achieve, for profit whole for the non- profit making organization  their goal is to satisfy the social need of the citizens, and in the achievement of these purposes, supervisor more often than not of its activities, play a document... Continue Reading

This study, an analysis of development in Nigerian balance of payment (1995 – 1999) was carried out to assertion whether Nigeria has been paying her wages internationally to examine the statement with a view to determine what recent developments have taken place in Nigerians foreign trade and others transaction with the rest of the... 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

The subject of this research investigation is the role and functions of internal auditing within the local government councils in Enugu State, specifically, this study has empirically investigated the present situation functions and problems of the internal audit department within the local government councils in Enugu. The major problem... Continue Reading

  This project invested the appraisal of internal control system in large firms. The study was aimed at determining the strength and weakness of internal control system in public limited liability companies and how the existing control has helped the management in the realization of the organizational objective  In this project the... Continue Reading

INTRODUCTION 1.1BACKGROUND OF THE STUDY  The management of the economy in the past has been characterized by corruption and financial mismanagement which made the country to have persistent balance  of payment problems. This financial mismanagement was more pronounced during the civilian administration of 1979- 1983 and the dictatorial... Continue Reading

1.0 INTRODUCTION One of the major functions of any government especially developing countries such as Nigeria in the provision of infrastructure service such as electricity, pipe-born water, Hospitals, schools, Access roads and as well ensure a rise in per capital income poverty alleviation to mention a few. For these service to be adequately... Continue Reading

INTRODUCTION OF THE STUDY  In various public company, the statutory requirement for the management is to present to the owners and other interested parties (creditors, tax authorities, potential investors etc.) a financial statement showing the way and manner in which the resources of the company at the managers disposal has been utilized or... Continue Reading

1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY Fixed Assets are those assets of a business which are of material value, like property, plant and equipment and other assets with relatively permanent life acquired by the enterprise for use in production or supply of goods or instructed with intention of being used on a continuing  basis or for... Continue Reading

This research work – Evaluation of Government Accounting system in Anambra State – “A case study of Ministry of Finance and Economic planning, Awka is divided into five chapters each chapter dealing with a particular aspect or research work. The overall aim of the study is to find out the functions of various ministries in relation... Continue Reading

CHAPTER ONE 1.0Introduction: Accounting   information and decision making, the two inseparable twins. For through understanding of the subject matter, the topic of this thesis has to be split into two parts for easy classification and understanding. Accounting according ,to AKPA (America Institute of certificated Public Accountings) which was... Continue Reading

This project  attempts to establish  the vital role which  management  Accounting techniques play in manufacturing  firms  , A case study of Nigeria breweries plc. ,Aba .  The problem addressed under this topic were the impact of management Accounting techniques on firms profitability, decision making and management information.... Continue Reading

1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY The ever-increasing volume of records being created as well as the rapidly increasing costs of maintaining these records necessitate the utilization of efficient records management.  The smooth functioning of an organization is greatly dependent upon the efficient utilization of information.  For any... 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

The research project was on cash budgeting as a basis for decision making (A case study of Aguata Local Government Area). The whole work has been divided into five chapters. Chapter one, Introduces the project Chapter two, talks on literature review Chapter three takes care of the methodology Chapter four is about data analysis and ... Continue Reading

This paper aims of examining the problems new banks the impact of the problem on the banking industry and the possible strategies by which such problems can solved .however ,personal  objective part from academic fulfillment made this plausible ,hence it did not subscribe to the particular  economies theories ,rather the various problem... Continue Reading

This project is written in partial fulfillment of the requirement for the award of Higher National Diploma.  Let me state that I was motivated to write on the topic “The effects of credit management on liquidity position of a manufacturing company” mainly because of the wealth of area of liquidity position in our society. Looking... Continue Reading

One of the most prominent characteristics of under developed nation is the use of high proportion of cash, relative to demand deposit in business transaction. This cash relative to demand deposit has resulted to the existence of idle cash in such economics.  In an under developed country like ours, a significant percentage of money is... Continue Reading

INTRODUCTION The management of financial resources in the public sector is the heart of government administration of financial planning and control in public sector. Financial control can then be see as the process, which usurps that financial resources are obtained economically and used effectively and effectively in the accomplishment of desired... Continue Reading