1.1INTRODUCTION Most businesses use planning and budgeting procedures to prepare for the future. Manufacturing firms need to understand the relationship of sales revenue to product costs, selling expenses and administrative expenses as yearly as possible in product development. Therefore, the practice of standard costing and budgetary control system has been a crucial area of concern for manufacturing firms in Nigeria it is known that in this technological age, that for an organization to mak...
INTRODUCTION 1.1BACKGROUND OF THE STUDY Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country during the period from 1952 when the first banking ordinance was enacted to regulate and control the activities of commercial banks in the country till pres...
ABSTRACT A research into the implications of Nigerian value Added Tax [VAT] on the payers [ a case study of Enugu State ] cannot be over –emphasized . In pursuance of this investigation , the research used both primary source of data collection , like oral interview as well as secondary sources such as textbooks , Journals ,Magazines and professional bodies . The data collection were then analysis using simple percentage , pie chart and the chi- square . It will be noted...
ABSTRACT Budgeting have a role to play in this present economic development of Nigeria. Budgeting which is defined as “A financial statement prepared and approved prior to a defined period of true of the policy to be purpose of attaining that period for the purpose of attaining a given objectives is primarily a process of planning and control. A well prepared budget provides management with a planned programme based on research by the entire organization. In addition, a carefully plan...
ABSTRACT This dissertation is concerned with the survey of the high rate of failures in shorthand. This enables the researcher to have a broad and elaborate knowledge of the problem faced by shorthand students and how they can be tackled. Shorthand, formally known as phonograhy is an art; a time saving system of writing by sound. The advantage can be blurted due to the excessive rate of failure. This dissertation covers the background of the study problem and signification of shorthand. I...
INTRODUCTION Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax. Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times through tax evasion are increasing rapidly despite the pathetic financial and economics state of the country. There are daily reports on newspapers...
1.1INTRODUCTION Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax. Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times through tax evasion are increasing rapidly despite the pathetic financial and economics state of the country. There are daily reports on newspap...
ABSTRACT This project work is a study of the impart of Community Banks in Rural Development: case study Uli Community Bank Ltd, Uli. In carrying out the research, questionnaires were used, which the researcher made available to the manager, staff and customers of Uli Community Bank. Information for this research was collected from primary, secondary and oral interviews. The data were analyzed using tables and evaluation of data using percentages. The study reveals Uli Community Bank has a...
ABTRACT This project was carried out wit the sole aim of investigating the internal control system as a toll for efficient management using Peco feeds as a case of study. The project is divided into many chapters, chapter one is introduction, and chapter tow is review of the related literature. Chapter three is research methodology, chapter four presentation and analysis of data and also the organization structure of Peco feeds Limited while chapter s the recommendation and conclusion The...
ABSTRACT This study seeks to study the bank lending functions in Nigerian banks, with a view to ironing out the factors militating against the attainment of sound lending which contribute in no small measure to the non-recovery of loans. Investigating the extent to which ratio analysis assist bank managers in their decision in lending. Bank lending is merely the assessment and evaluation of bankable proposition with the objective of extending credit facilities on terms and conditions acce...
ABSTRACT This research study deals on the “the management and utilization of tax revenue in Enugu State (a case study of Enugu State Board of Internal Revenue Enugu). To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this research work. The research methodology provides an account for the research design, which serves as a guide for data collection. It identifies the basis for gener...
ABSTRACT A survey research was made in carrying this project, clearing department as a profit generating department in banking institution. This research was carried out to reveal clearing as means of sustaining banks and suppressing frauds. The population size of the study comprises of all staff of Enugu main branch of United Bank for Africa PLC (UBA), which were 98 staff. And the sample size for the study was 79 staff. Hypothetical statements were used to find out whether the clearing a...
ABSTRACT The Nigeria tax system had its share in terms of being adequately mobilized for an increased revenue and fiscal actions. The State tax revenue is no exemption or Exception to the fact that the revenue generating ability is grossly inadequate to meet up its government functions. Taxation which is seen as compulsory payment made by the citizens of an entity (country) to the government is mis-constructed in terms, of what the government tax Agencies actually realizes from it. The te...
1.0INTRODUCTION: Nigerian financial institution are regarded as the part of financial industries that deals with exploitation, exploration and sourcing funds, investment and sharing of funds to individuals. However, the Nigerian financial system can be said to consist of the following subsystems: 1.The banking system 2.The non-banking financial institution 3.The regulatory financial institution 4.The traditional financial institution. In practice, the growth of most of these financial insti...
ABSTRACT The efficient audit of final account and the formation of auditor opinion, a valued audit opinion state that the financial statement should give a true and view of the state of affairs of the company under review. Since audit permeate all aspect of every organization audit techniques have been developed to suit various management objectives like management audit, personal audit, cost audit, efficiency audit etc. Furthermore development of business and other organization and the cre...