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The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized. In order to achieve this objective, the project work was divided into five chapters, each chapter dealing with an aspect of the work and helps to highlight the rudiments which when collated, get the root... Continue Reading

INTRODOUCTION     The velalive insufficiency of fund for capital investment is a common factor in every economy especially in developing counties of the world. In developing counties like Nigeria; the low level of capital investment manifest in high unemployment rates; low productivity and corresponding low standard of living for greater... Continue Reading

    Central banks are general known to be concerned with the maintenance of monetary stability.  This task involves the regulation of money in circulation  consistent with the absorphic capacity of the economy axiomatically, excessive growth in money supply rates to high rates of spending on domestic or foreign goods given that... Continue Reading

Political stability in Nigeria has led to a marked improvement in the general operating environment in the country.  Hence capital maintenance is looked into in the period of inflation as the only way out. The word inflation is not a new phenomenon; it has been experienced by most countries in the world at some stages in their history. ... Continue Reading

Capital budgeting involve basically the estimation of the cash flow, estimation of the expected cash return and application of evaluation techniques in making investment decision. This study looked into the extent to which the Nigerian breweries do carry out proper evaluation of capital project before making their investment decision as... Continue Reading

CHAPTER ONE INTRODUCTION 1.1    Background of study                Union Bank of Nigeria plc is one of the first generation banks started to the colonial era. Formally known as Baraclays bank DCO (Dominion Colonial and Overseas) it was opened in1917.                In compliance with the directive of the government... Continue Reading

CHAPTER ONE 1.1    INTRODUCTION 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... Continue Reading

The purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study.  This research also became necessary in order to bring to the proper understanding of the enquirer the best ways to solve such problems... Continue Reading

    This study deals with impact of loans and Advances in community bank: A case study of Okulu community Bank Ebugu. To Quicken this study four research and four hypothesis were formulated. Based on the a structure questionnaire was built to clict the needed data from respondent mean and standard deviation were used in analyzing four... Continue Reading

This study is motivated by the fact that federal expenditure and money supply as a tool on the rate of unemployment. But to which extent, these instrument have contributed either to worsen the problem of unemployment or alleviate it. To investigate this problem, two hypotheses were formulated as follows. Ho:    There is no relationship... Continue Reading

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY The management of financial resources in the pubic sector is the heart of government administration of financial manning and control in pubic sector.     Financial control can then be seen as the process, which assures that financial resources are obtained economically, and used... Continue Reading

CHAPTER ONE 1.0    INTRODUCTION The rigorous and strains of borrowing, especially in Nigeria and Africa in general are not doubt enormous.     The fault is not that of the lenders (banks) alone as critics claim that the borrowing public are partly responsible for the frustrations. A large portion of the borrowing public are substantially... Continue Reading

CHAPTER ONE 1.0    INTRODUCTION Accounting is very essential in every profit making organization that has economic resource such as money, machinery and building, while it has bee called the language of business.  It has serves as a language to provides financial information about non profit oriental businesses organization such as churches,... Continue Reading

CHAPTER ONE 1.1    INTRODUCTION Recently the government feeling the mismanagement of our parastatals has been the subject of debate.  It felt that some of these parastatals are performing below expectation.  Some incurred huge debt, which are being repaid and serviced by the government.  The government is also worried that  substantial part... 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... Continue Reading

In order to counter the need fluctuations in the prices, demand, supply and income fro primary products, to reduce the risk of over dependence on primary production and to modernize the economy and increase employment opportunities, most developing countries have adopted a policy it is widely behaved that bring high standards of living,... Continue Reading

TABLE OF CONTENTS Title Page                                II Approval Page                            III Dedication                                IV Acknowledgment                            V Table of contents                       ... Continue Reading

The use of financial statement in any business organization cannot be over emphasized, financial statements are needed by variety of people for different purposes. For instance, the government needs the financial books (reports) of a company for taxation purposes, the investors want to know how profitable a company is and will be able if... Continue Reading

Balance sheet audit are established to know the state of affairs of company’s. it is necessary and assist the auditor to solve problems arising as a result of post balance sheet events. Lastly, with the help of the balance sheet audit the auditor has been able to allocate time for the assessment of a company’s asset and liabilities... Continue Reading

    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... Continue Reading

TABLE OF CONTENTS TITLE PAGE APPROVAL PAGE DEDICATION ACKNOWLEDGEMENT TABLE OF CONTENT CHAPTER ONE 1.1 INTRODUCTION CHAPTER TWO 2.0 THEORY OF FRAUD 2.1 TYPES OF FRAUD 2.2 CAUSES OF FRAUD 2.3 EFFECTS 2.4 FRAUD AND THE LAW 2.5 INVOLVEMENT OF OUTSIDERS AND INSIDER AND WELL 2.6 ARTICULATED SOLUTIONS OF FRAUD CHAPTER THREE 3.0 SUMMARY  3.1... Continue Reading

TABLE OF CONTENTS TITLE PAGE APPROVAL  DEDICATION ACKNOWLEDGEMENT TABLE OF CONTENT CHAPTER ONE INTRODUCTION 1.1 STATEMENT OF PROBLEM 1.2 POURPOSE OF THE STUDY  1.3 SIGNIFICANCE OF STUDY 1.4 LIMITAITON OF STUDY 1.5 SCOPE OF STUDY CHAPTER TWO LITERATURE REVIEW  2.1 INTRODUCTION 2.2 THE ORIGIN OF BUDGET 2.3 DEFINITION OF BUDGET 2.4 AIMS OF BUDGET... Continue Reading

TABLE OF CONTENTS TITLE PAGE APPROVAL PAGE DEDICATION ACKNOWLEDGEMENT TABLE OF CONTENTS CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDIES 1.2 STATEMENT OF THE PROBLEM 1.3 PURPOSE FO STUDY CHAPTER TWO 2.0 REVIEW LITERATURE 2.1 BASIC CONCEPTS OF BUDGETING AND BUGETARY CONTROL 2.2 TYPES OF BUDGETS FOR PLANNING AND CONTROL 2.3 BUDGETARY... Continue Reading

          This project work was on the role of the accountant in poverty alleviation programme of the federal government with particular note on Enugu North local government area.           The objectives of the study among others were: To determine the role of the Accountant in the poverty alleviation programme of Enugu... Continue Reading

Most critics hold that there are paucity of accounting records maintained by co-operative societies.This study therefore investigate the level and the adequacy of accounting records of co-operative societies. To determine this, the fundamental objective of the study among others are. 1.  To identify and disclose whether adequate... Continue Reading