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Meeting the demands of the society calls for a large bulk of funds which an individual or community could not contribute alone. One of the main methods through which these funds are generated for the government is through taxation. Members of the public who are capable of paying tax are expected to discharge their civic responsibility by... Continue Reading

In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence rules promulgated by the Securities and Exchange Commission (SEC) have all attempted to clarify and... Continue Reading

The role of public sector accounting seems to be more pronounce in the control of public revenue and expenses in relation to the Local government administration in Nigeria, as it forms a growing trend among the general public during the period of economic recession. However, the aspect of public sector accounting that has received much... Continue Reading

Over the years, countries of the world have defined and set the standards of financial reporting in their individual territories. However, globalization has brought about ever increasing collaboration, international trade and commerce among the countries of the world; hence, there is grave need for increased uniformity in the standards guiding... Continue Reading

S Tax is an important stream of revenue for government’s development projects. The importance of tax systems as a major revenue source in a country is undeniable, these statistics have evidenced that tax revenues are one of main income source for many governments throughout the world but to maximize tax collection and minimize tax... Continue Reading

CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY 1.2. STATEMENT OF PROBLEM 1.3. OBJECTIVES OF THE STUDY 1.5. STATEMENT OF HYPOTHESIS 1.6. SIGNIFICANCE OF THE STUDY 1.7. SCOPE OF THE STUDY 1.8. LIMITATION OF THE STUDY 1.9. DEFINITION OF TERMS CHAPTER TWO  LITERATURE REVIEW CONCEPTUAL FRAMEWORK CONCEPT OF ACCOUNTING CHAPTER THREE RESEARCH... Continue Reading

The continuing influence and impact which personal and professional ethics exerts upon individuals, organizations and society, and the factors which influence organizational ethics, has been thrust into the headlines of the American populous. The ethical issues faced daily by organizations and their employees are neither always... Continue Reading

 CHAPTER ONE 1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY 1.2DEFINITION OF INFORMATION TECHNOLGY 1.3FUNTIONS OF INFORMATION TECHNOLOGY TO THE VERBATIM REPORTERS 1.4DEFINITION OF COMPUTER   1.5IMPORTANCE OF COMPUTER TO VERBATIM   REPORTERS 1.6STATEMENT OF THE PROBLEM 1.7OBJECTIVES OF THE STUDY 1.8 SIGNIFICANCE OF THE STUDY 1.9  RESEARCH... Continue Reading

The determination of the overall growth of most cost depends on how efficient and effective the method of financial reporting is, and in the Nigeria case there are still lots of problems, challenges that have hindered the Nigerian financial reporting standard from attaining international status and these pose a greater challenge to... Continue Reading

This research study provides empirical evidence on the determinants of tax compliance of SMEs. Using the survey research design, questionnaires were distributed to 100 firms cutting several sectors of the economy. Responses from 92 respondents from the management cadre of the firms were analysed with simple percentage analysis,... Continue Reading

This research study attempts to evaluate management audit and its effects on organization’s efficiency. The aim of the study is to ascertain and to find out whether management audit helps in achieving organizational efficiency. Secondly, it is to know how relevant management audit effects organization performance. Lastly, if management... Continue Reading

INTRODUCTION Taxation can be variously defined. Fundamentally, however, it is of course a compulsory levy on income since the decision to pay tax is not that of the taxpayers. According to Amaechina (1998:9), taxation has been defined as 'a levy which a government imposed on the income of the citizens or corporation in a state for which the... Continue Reading

This project work is undertaken with a view of finding out the appraisal of inventory management and control in the manufacturing industries. (A case study of kip beverages Nigerian limited ogidi). The study was necessitated by the apparent poor performance and the resulted large operating losses of most of our industries which retard... Continue Reading

Accounting information provided by means of financial statements- The income statement and the Balance Sheet are often in summarized form.  Viewed on the surface, the truths about the results and the financial position of a business hidden in them remain veiled.  To be of optimal benefit and as well enable the users make well –... Continue Reading

This research work on “Evaluation of inventory management as a tool for effective organization productivity” is aimed at discovering and maintains the optimum level of investment in all types of inventories from raw materials and supplies to finished goods. The source of data for this work is the primary and secondary sources.  The... Continue Reading

INTRODUCTION The notion of the auditor being bound or a watchdog is gradually changing for the better as internal auditing has undergone tremendous changes in recent past. The actual functions of the auditor is often surrounded in secrecy or held in some kind of awe. Major notes of internal auditing have not been clear to the majority of people in... Continue Reading

Online banking system has become an important practice among Commercial Banks in Nigeria. The introduction of online banking has improve banking efficiency in rendering services to customers, it was in line with this that the study aim to review the system design of the online Banking system of Access Bank Plc. Access Bank Plc Online... Continue Reading

  ABSTRACT The study sought to determine the effect of internal control system on financial performance of manufacturing firms in Kenya. To achieve the objective of this study, the study used hypothesis testing research design. The study tested the following hypotheses: H1: Internal Controls and Financial Performance are positively related;... Continue Reading

This project studied the cause of disparity between male and female enrolment in Enugu State College of Education (Technical) Enugu.Chapter one the research population comprised student and lecturers of Enugu State College of Education (Technical) Enugu from three schools namely, school of business education, science education and... Continue Reading

INTRODUCTION  Any business unit that wants to survive must make the right decision. The era of mile of thumb is gone; employing it is a sure way to fail absurdly. The price of any conceivable item from garri and bread to radio and book not to mention petrol has been soaring in geometric proportions over the years. The economy is truly in... Continue Reading

Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the... Continue Reading

ABTSACT The impact of information technology in accounting system (a case study of unilver nigeria plc lagos state) Before now, business Success was built on the ability to move goods and services with speed and accuracy. Today, information has become the fuel that powers business Success .In contemporary Cooperate world, information technology is... Continue Reading

  Accountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost... Continue Reading

  This research work on tax incentive as a catalyst for industrial development and economic growth in Nigeria was primarily undertaken to evaluate the effectiveness of tax incentives in developing the Nigerian economy, the extent to which individuals and companies have been responding to the incentive scheme, and how these incentives... Continue Reading

Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because Investment decision makers rely on information obtained from financial statements to predict future rates of return. Without the financial statement, there will be a problem of how to... Continue Reading