ABSTRACT It is often heard that some companies tries to manipulate their financial statement to avoid paying tax or even when they say it is lesser than they supposed to have paid, deposit the tax incentive given to them and that make the researcher to look in depth to find out the effect of this tax incentives offered to private investors and its impact in the industrial development at the entire nation. How far has the tax incentive helped to redirect the investment pattern in Nigeria? It ...
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 Section 2 of the Bills of Exchange Act 1882 provides that “In this Act, unless the context otherwise requires ‘bankers’ includes a body of person, whether incorporated or not, who carry on the business of bankingâ€. Business of banking according to Hillsburgh’s law of England, ‘is the receipt of money on current or deposit account and the payment of cheques drawn by and the collection of cheues paid in by a customer. The nature and role of bank in t...
ABSTRACT In Nigeria, agriculture has remained the prime mover of the economy from pass government and individual attention have been focused to significantly improve the adequacy of the this sector. In this prefect, efforts have been made to examine the role of the co-operative thrift and credit societies in the financing of agriculture in the nation. As a result of circumstances beyond the control of the researcher, selected co-operative societies in Enugu state has been chosen as a cas...
ABSTRACT This research work was undertaken in order to evaluate the role of Fiscal policies in the development of Nigeria economy. A major issue in Nigerian economy recovery relates to the prospect of adoption of the most relevant fiscal policies. In view of this, the researcher addressed the following problems to be curbed in this research study. i.Lack of required component of fiscal policies ii.Inconsistency in the use of fiscal policies. iii.Improper implementation of fiscal policies iv....
ABSTRACT The object of this study is to determine the vital role played by commercial banks in Agricultural financing in Enugu State which has been a major handicap to agricultural development today. The study arose from the fact the guest to achieve self sufficiency in food production which is the greatest and highest priority area facing most of the world’s people today. Apart from the role of oil economy today, agriculture still remains the major stay of the Nigeria Economy as it pr...