ABSTRACT The problem of flooding of accountants in the job market cannot be over-emphasized. As we can see in Nigeria today, there are many graduates in the field of financial studies from our various institute of higher learning in our country. The influx of the unqualified accountants in the job market today in Nigeria creates unemployment which is the greatest problem facing an over populated country. Because the number of people in this class of accountants are too much for the availa...
ABSTRACT The mismanagement of every organization emanates from the ability of the financial accountability to administer the financial undertaken in order to achieve its profit maximization. Business collapsed, is characterized by negligence to adhere to effective control system, which primarily comes from internal control. An organization encounters problems, which often times result to financial impropriety, which has made many firm to collapse. Some of these problems lie largely outside th...
1.0INTROCUTION The practice of accounting came into existence many years ago though, there was no acceptable definite record as to when accounting developed. It should be noted that with the advent of colonial rule in Africa, the European system of accounting was introduced in most of the African countries such as Nigeria. Then, different kinds of people were employed to take care of farms and properties of the Whitman and after that, they have to account for their success so far to their...
INTRODUCTION The basic economic problem that confronts an under developed or a developing country and especially the new independent ones is how to attain within a relatively short period, a notable increase in the rate of economic growth which is envisaged will bring it to the level of perpetual real income comparable to those of more admired economics of the world. In order to attain this oval, the country would have to ; 1.provide those basic government services especially in education, ...
ABSTRACT This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in Nigerian economy. It also focused on the information supplied by the accountant, its contribution to the success of privatization and commercialization exercise, and this shows that the accountant is important among other groups of professionals needed for the implementation of the exercise and they formed the pillar on which any succ...
ABSTRACT The purpose of this research project was to find out how financial statement analysis service of our aid to meaning decision by investment firms in Enugu state. Financial statement analysis are used by investment firms to make their investment decisions. They are also used by management to make their decisions. Some of the ratio commonly computed by investment firms are profitability ratios, liquidity ratios. Market value ratios leverage ratios and ordinary share ratios. This...
ABSTRACT The impact of standard costing on profitability and managerial effectiveness of a manufacturing industry. The standard cost reveals the goals, spur actions, and provide check or controls such that exceptional profit oriented goal performance can be achieved and on the reverse, adequate punishment to be exercised for bad performance. Standard costs cause appraised to be made over production facilities and from management intentions and capabilities and is a first step in strength ...
ABSTRACT The aim of this study is to appraise Audit report and their impact on the activities of the business organizations in Nigeria. To accomplish the above objective, this work looked into and investigated the roles auditors play in the review and examination of financial statement. Audit report is the opinion expressed by an auditor on financial statements stating clearly whether such statements presents a true and fair position of the company. It is implied from the above that befor...
ABSTRACT This study is intended to find out the impact of government internal audit and accountability in ministries and Extra – ministerial in Nigeria context specifically. The literature review describes the various internal audit and accountability in ministries and extra-ministries and efficient application so that the funds general within these entities are properly utilized and accounted for by the responsible officials. The arrangement of the topic discussed in reviewing the l...
INTRODUCTION This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice. TABLE OF CONTENTTitle page IApproval iiDedication iiiAcknowledgement ivAbstract vTable of content vi CHAPTER ONE 1.0Introduction 1.1Overview 1.2Objective of study 1.3Statement of problem 1.4Research hypothesis 1.5Significance of study 1.6Research question1.7Scope an...
ABSTRACT This research work is conducted as part of the requirement for the award of a Higher National Diploma (HND) in financial studies (Accounting). It highlights the authors effort in finding out the ways which management audit is used as a tool of achieving organizational objectives in our everyday organizations. The entire work is divided into five chapters, chapter one is an introductory analysis of the topic, then the background of the study, significance, scope and limitation, the pu...
ABSTRACT An appraisal of the internal control system in commercial banks in Nigeria have attracted the researcher to investigate those strengths and weakness, of these study. After every thing the researcher concluded that the internal control system in commercial bank is sound in principle and effective in operation. TABLE OF CONTENTS Title page Approval page Dedication Acknowledgement Abstract Table of contents CHAPTER ONE 1.0Introduction 1.1Background of the study 1.2Statem...
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 country. As we know that tax evasion is the deliberate attempt of a taxpayer not to pay tax while avoidance is refers to attempt of a taxpayer to reduce his ...
ABSTRACT 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 the topic by looking at the definition of accounting ratio; it contains the statement of problems, the objective of the study and the limitation of...
ABSTRACT 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 transportation and project the image of the country, in return for payment. The central goal of this study is to bring to focus the relevance of ac...