Accounting Research Papers/Topics

THE AUDITOR AS AN INDISPENSABLE PART OF A PROFITABLE BUSINESS ORGANIZATION (A CASE STUDY OF AUDITING PRACTICE COMMITTEE

INTRODUCTION     Due to the problem that arrives from the shareholding employees, investors and other body urgencies in the act of been doubting on report presented to them, an auditor will be of good help because it serves as an inappeasable a profitable business organization.    However, the auditor is regarded as the eyes and ears records of the organization in order to encore that the financial statement are a reflection of the affairs of the organization as appeared in these recor...

INTERNAL AUDIT: A TOOL FOR MANAGEMENT CONTROL

ABSTRACTIn order to carryout any management functions effectively the top management of an organization will need information to plan, organize, direct, co-ordinate and control the activities of the organization. The management will generally not time or expertise to collect and analyze the pies of information it needs for its management functions.  Accordingly, the internal auditor is usually appointed to do this on behalf of the management.The internal auditor does not only provide managem...

CAPITAL BUDGETING IN THE PRIVATE SECTOR

INTRODUCTIONEvery business firm normally will like to know hoe it performed over a period of time, thus leading to the preparation of profit and loss statement.  They also ask about their position at a particular pointing time, which leads them to prepare balance sheet.Finally, they will like to know where they are heading, which has led to the preparation of budgets.Budget is term used locally by a layman.  Layman confuse budgeting with planning.  A budget is part of a plan.  A plan can ...

Dividend Announcement security performance and capital market efficiency, the Nigeria perspective.

INTRODUCTION The availability of information is crucial to the successful pursuance of virtually every human endeavor. However, Hirshleijer and Riley (1979) observed that in order for any particular piece of information to be beneficial to the user, it must have precise definition and value. While the definition relates to the message about the various events that may happen, the value is about the payoffs likely to be derived by acting on the message received. If a message is not understood ...

BREAK-EVEN THEORY AND ACCOUNTING AS A MANAGEMENT DECISION A TOOL (A CASE STUDY OF NIGERIAN HOECHST PLC)

INTRODUCTIONThe success of a business is generally attributable in great measure of the ability of its management personal to cope with probable conditions of the future.  Short  range as well as long-term plans must be made accomplished through sound management evaluation.  However, many aids have been controlling and co-ordinating the function of their business.  One of the tool which encompasses vital and needed information in guiding companies profit path is the Break-Even theory.  T...

SPIRAL GROWTH OF BANKS IN NIGERIA: MANPOWER PROBLEMS AND SOLUTIONS. A PROJECT PRESENTED TO THE DEPARTMENT OF ACCOUNTANCY, INSTITUTE OF MANAGEMENT AND TECHNOLOGY (I.M.T.) ENUGU

ABSTRACTA research into the spiral growth of banks in Nigeria: manpower problems and solutions cannot be over-emphasized.  In pursuance of this investigation, the researcher formulated four research objectives.  Utilized library and sample survey techniques.Data were gathered through primary and secondary sources.  The data gathered were then analyzed using tabular and textual modes of data presentation.The major finding of the research was that the institutional arrangements available to ...

APPRAISAL OF ISSUE OF SHARES AS A SOURCE OF FINANCE IN PUBLIC LTD. LIABILITY COMPANIES (AN ANALYTICAL REVIEW OF FISRT BANK OF NIG. PLC.)

INTRODUCTIONThere are various sources of finance available for companies. Companies can rise finance by borrowing from financial institution (i.e commercial banks), friends, relative or even suing personal savings.  Also finance can be raised by issue of shares.A share is the interest of a shareholder in the company measured by a sum of money for the purpose of ability and interest.  The main types of shares are-    Ordinary shares (owner’s equity)-    Deferred or founders hares and...

INTERNAL AUDIT AS A TOOL IN ARCHIVING THE ORGANIZATIONAL OBJECTIVE (A CASE STUDY OF AFRI BANK NIGERIAN PLC)

ABSTRACT  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 the society. In view of numerous corrupt practice, frauds and embezzlement often uncovered by probe tool has often been questi...

PRODUCTION COST CONTROL IN A MANUFACTURING ORGNAIZATION ( A CASE STUDY OF THE PROTECTS DEVELOPMENT ISNTITUTE ENUGU

INTRODUCTIONThe purpose of this research is a modest of attempt to verify the indiscriminate increase in the prices of commodities produced by manufacturing organization in this part of the country which has attracted the attention of many citizens, especially those who know the implications of this continuous rise continuous rise in prices on the people and on the nation’s economy.    This rapid increase in price of manufactured goods can be attributed to cost of production of goods and...

THE ANALYSING DEBT-MANAGEMENT TECHNIQUES IN BUSINESS ORGANIZATION IN NIGERIA. (A CASE STUDY OF NIGERIA BOTTLING COMPANY PLC. ENUGU.

INTRODUCTIONIn contemporary business setting, debt is seemingly inevitable. Sometimes it emanates from short fund convenience with the prevailing trade terms. Debt does not occur only when money is borrowed. It equally occurs when there is exchange of goods or services with a deserved payment. So each time goods or services are exchanged with a deferent of its financial obligation, there is incidence of debt.A good business may not always write to finances the commencement of his business fro...

THE ROLE OF ACCOUNTING IN THE CONTROL OF PRIVATE AND PUBLIC SECTORS OF THE NIGERIAN ECONOMY (A CASE STUDY OF UDO DILI UMU IBE COY AND NEPA)

ABSTRACTIn recent times, private and public organizations in Nigeria have been faced with cases of financial crises, which have resulted in most of the organizations going into extension. Those who are able to survive more are in a gunil pace. Obviously, the causes of financial crises in our private and public sectors have been attributed to be unrecognized in nature and total negligence of the roles of accounting in our private and public organizations.This research work will look the role o...

AUDITING AS A TOOL FOR ACHIEVING ORGANIZATIONAL OBJECTIVES

CHAPTER ONE    Auditing as a tool for achieving organization objectives” has become the major concern of the organization. In the country, auditing as we all know is the independent examination and investigation of an organization.    The nature of audit work is being divided into three i.e. private, statutory, and internal audit and each carry its own function based on the perspective from which the auditors operates. Chapter of this term paper deals with auditor type (internal and e...

INTERNAL AUDTING EFFICINECY AS A TOOL FOR IMPROVING THE COMPANIES PERFORMANCE (A CASE STUDY OF EMENITE LIMITED ENUGU)

ABSTRACTIn the yearly of period of scientific management in the days of Fredrick Taylor, the use of management techniques known to them to improve the organization to improve the condition of the management could be linked to care of a disease which are partly known while other more serious ailment ravaging the body has not been diagnosed at all.Infect management techniques and principle like the principle of management, management by objective (MBO), management by the expected, minimum and m...

EFFECTIVE INTERNAL CONTROL SYSTEM AS A MEASURE OF FRAUD PREVENTION IN THE PUBLIC SERVICE (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE)

PROPOSALThe purpose of this study is to analyze the effectiveness of the internal control system of the board of internal Revenue Enugu State.It cannot be over emphasized here that an effective internal control system does not  only ensure financial accuracy of transactions, but it reduces trade to the barest minimum. A good internal control system can only operate in a fairly large organization that employs a good number of staff.It  is also important to note that there is high rate of fra...

COMMUNITY BANKING PROBLEMS AND PROSPECTS

ABSTRACT    This research work dwelt on the assessment of the problem and prospects of community banks.  This research work is divided into three chapters as summarized below.     CHAPTER ONE:  This focuses on the introduction part which is the back ground of the study and some parts of the body of the topic which include the statement of the problem, objective of the study, concept of community banking and the need for community banking.    CHAPTER TWO:  This chapter lay more emp...


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