ABSTRACT We have witnessed in recent times drastic changes in business trend, in our country. The reasons for these may be fraud, misappropriation of fund, lack of accountability and general company crises. It has been discouraged that management inefficiencies has been the root cause of company poor performance in Nigeria. These brings about the importance of efficiency in auditing and its effect in improving company’s performance in such cases the need for the services of a qulifi...
ABSTRACT There appears to be little doubt about the fact that frauds in banks are a matter of the greatest concern to accountant, the monetary/political authorities and the generality of Nigerians today. It is so for many reasons. The methods acquire sophistication by the day. The size increases in geometric progression. The people involved hitherto are among the respectable members of the church, the mosque, and the community. Also, the results of the incidence are damaging. Frauds lead to ...
ABSTRACT The purpose of this research work was to determine the application of accounting principles in insurance companies. The limitations that prevent their proper application and whether insurance accounts are in conformity with the generally accepted accounting principles. Data were collected from respondents mainly accountant and managers from different insurance companies in Onitsha through personal interview. However, the outcomes showed that the accounting principles adopted by in...
ABSTRACT We are in one jet age, Nigeria cannot do without depreciation. The word depreciation is the wear and tear of use of fixed assets or a loss of value of used of fixed assets. The purpose of the study was to enable the accountants to depreciate the fixed assets in manufacturing industry. The chapters run from one to three and justice has been done to this topic. Table of contents Title page Approval page Dedication Acknowledgement Abstract Table of content CHAPTER ONE 1.1 Introductio...
ABSTRACT The polytechnic is a stand out public sector institution in Nigeria. Naturally, therefore when inspite of the dwindling finances of the polytechnics by government, the financial crisis is largely blamed by highly placed-government functionaries (like the executive secretary of the National Board for Technical Education and the minister of education) on the financial mismanagement in the polytechnic system well-meaning accounting researchers are bind to be interested. This pr...
ABSTRACT Accountability is a function of auditing, Auditing contributes immensely in ensuring efficient, effective and economic use of resources available to any legal entity. To substantiate this assertion the researcher chooses Government House Enugu to discuss on auditing as an aid to accountability. Chapter one dealt with the introduction on auditing as an aid to accountability and the problems that hinders auditing function (accountability). In Chapter two related literatures were revie...
ABSTRACT This research work is focused on the procurement procedures for small and medium scale business – SMEs with regards problem and prospects. The study examined the background of the study, its scope, statements of problems, objectives of the study, scope and limitation of the study and definition of terms. The existing literature on the role of capital market institutions, method employed in gathering relevant data were examined. The research work also concerned itself with the...
ABSTRACT The impact of financial planning in the survival of small business in Nigeria was initiated but approved by able hands of the supervisor. The ball was set running by articulated objectives and problem statements which this research intends to answer in chapter one. To this effect review of post and present literary works was reviewed to come up with a new concept of the topic through definitions of new ideas of small business, financial plan to a full elucidation of what small b...
ABSTRACT The research project is a very crucial study for the development of agriculture and industry in Nigeria. The study was motivated by the necessity to establish the extent of the effect of monetary and fiscal policies adopted by the government and monetary authorities in Nigeria on agricultural and industrial development. The need for industrialization and agricultural develo9pment have been of great concern since after Nigeria’s independence. To solve the research problem b...
ABSTRACT Small and medium scale enterprises are many in our economy and plays the vital role of providing specialized services to the customers of the large scale enterprises. Moreso, it is a source of income or employment for greater percentage on Nigerians. It becomes paramount that financing of the small and medium scale enterprises to the agenda of the financial institutions. But are they at all in their agenda? What are their relationships with regards to financing? It is the aim of thi...
ABSTRACT Public policy is the pronouncements of government intentions by people in positions of public trust, demanding government actions or inaction and having impact either negative or positive, on the majority members of the society. Moreso, poverty is a negative term denoting absence or lack of material wealth. Poverty alleviation in the other hand has been one of the major economic objectives of various administrations in Nigeria. During to these landlable objective, various programmes...
ABSTRACT Nigeria rural masses constitute the main nucleus Wherever the rural sector is mentioned, it leads to that backward areas of the nation. This stems that cover rural areas are insignificant attention in the various development policies of the government. This most development polices of the government are urban - oriented, which resemble in many ways those of the white. That is our colonialists. As a result of this, the rural dwellers hare been subjected to object of neglect by suc...
ABSTRACT The evolution and development of banking business is a function of the ever increasing need to move fund from one area of surplus to the area of deficit (financial intermediation) and safe keeping of funds and valuables. For banks to properly assume these responsibilities, it must be built on solid financial foundation such that is capable of withstanding the test of time. It therefore stands to reason that, the ongoing recapitalization exercise in the financial institutions is sin ...
ABSTRACT This research is channeled towards studying critically the origin, reasons, importance and the problems affecting the co-operative laws and rules. It specifically dealt with different sections of the co-operative laws and rules and their importance or otherwise the growth of the co-operative. This law is passed to convey government recognition of co-operative societies as a desirable way of doing business for Nigerians in general, but more particularly those with a felt need. ...
ABSTRACT This project is written to be useful to all who are interested in co-operative organizations, banks and the general public. This is to reveal the process of effective management of credit in Co-operative Agricultural Bank in Enugu. In this project, one finds out the means of which this Nigeria Agricultural Co-operative and Rural Development Bank grants loans to public. For example, critical examining showed that NACRDB grants two broad categories of loans namely: micro and macro...