ABSTRACT The topic of this research is effects of standard costing onthe profitability of a manufacturing company. The purpose of this study was todiscover if the application of standard costing techniques have any effect onprofitability, to explore the relationship between standard costing and the profitabilityof manufacturing companies and also to determine whether standard costingtechniques and principles are being adopted and practiced in Nigerianmanufacturing companies (Nigerian brewerie...
ABSTRACT This research was aimed at finding out the impact of public sector accounting in Nigeria financial control system using local governments in Nigeria as a case study. The purpose was to find out if the control of public fund adopted by the local government is appropriate, to determine whether the public sector accounting principle applied by the local government is appropriate and effective and also to investigate whether the source of revenue to the local government is enough for t...
This paper is a comprehensive summary of a well known company in the world today due to its technological effect on the entire populace. The Company "Lenovo" is a company that deals mostly on electronic and which have made a name and acquired more shares in the market. This write up terms to show and guide students on the way of analyzing a company's financial and non-financial performance. It also shows the contents that are expected in an Annual Report. The researcher made use of secondary ...
ABSTRACT A lot of beverages manufacturing companies in Nigeria are suffering from the piling up of unsold stocks. In recent years, Nigeria witnessed sales promotions by most beverage industries such as Nigeria Bottling Company Plc, 7up Bottling Company, Nigerian Breweries and Guinness Nigeria Plc., etc. Beverage industry such as NBC Plc. uses sales promotion for several reasons: to generate quick sales bursts, to build long-term awareness and maintain steady market shares, to gain increas...
ABSTRACT This study investigated the revenue generation and expenditure in local Government council. This is because the development of information of infrastructural facilities put in place by any local Government council depends largely on the revenue generated and its expenditure within the area so defined. The data analysis will involve the use of table and sample percentage and one hypothesis will be used in testing them. The findings will reveal that local Government is a viable third t...
ABSTRACT The study assesses the effect of Internal Audit onresources control in Keffi Local Government. It also finds out if internalaudit is effective at deferring administration excesses in the LocalGovernment. Descriptive research design was adopted. Primary source of datacollection using questionnaire administration was used. The population of thestudy comprises of the entire 1,033 members of staff of Keffi Local Governmentof which 42 respondents comprising of all the three (3) staff o...
ABSTRACT The topic “Effectiveness of cost Accounting information in price determination is looking at cost Accounting when adequately treated and its use to the management of the organization in her planning and decision making. The need for cost accounting came with increased industrialization and expansion in manufacturing industries. It is therefore obvious that an efficient system of costing is essential for ...
UNIVERSITY OF BUEA FACULTY OF SOCIAL AND MANAGEMENT SCIENCES QUESTIONNAIRE Dear Respondent, my name is BETRAND YUKBUIN FEBMU. I am a Level 400 student, studying Accountancy at the University of Buea. I am currently carrying out a study for the purpose of writing a project as a requirement for the award of Bachelor Degree in Accountancy. The topic of study is “THE IMPACT OF TAXATION ON THE GROWTH OF SMALL AND MEDIUM SIZE ENTERPRISES”. Case study...
ABSTRACTThe broad objective of this study was to provide empirical evidence on the existence of the determinant of Audit Quality in the Nigeria Private Sector and the other explanatory variables (board composition, board size, ownership concentration, and institutional ownership). The study examined a sample of 20 companies for a period of five years from 2008-2012. The descriptive statistic was used to explain the distribution of the data for each of the variables, while the correlation matr...
ABSTRACT The economic theory of the non-profit makings organization has witnessed significant progress in the last decades. the existence of non-profit making organizations has been attributed to a number of specific markets and government failures that creates the need for alternative institutional frameworks to perform some socially useful tasks. However, an important challenge faced by the evolving theory of this sector lies in taking account of the extraordinary heterogeneity and diversit...
ABSTRACT Audit tenure and audit fee are critical variables that have been placed on the pedestal of auditing and accounting researches. The potential of these variables in influencing the independence of the auditor and consequently the financial reporting process, justifies the enormity in the level of interest that both variables have stimulated across an eclectic range of researchers, policy makers, academics and management practitioners/Auditors have a statutory duty to report on the trut...
INTRODUCTION The term "Corporate Governance" has been identified to mean different things to different people.Magdi and Nadereh (2002) stress that corporate governance is about ensuring that the business is run well and investors receive a fair return. OECD (1999) provides a more encompassing definition of corporate governance. It defines corporate governance as the system by which business corporations are directed and controlled. The corporate governance structure specifies the distributio...
ABSTRACT Meeting the demands of the society calls for a large bulk of funds which an individual or community could not contribute alone. One of the main methods through which these funds are generated for the government is through taxation. Members of the public who are capable of paying tax are expected to discharge their civic responsibility by paying their taxes to contribute to the development and administration of the society at large. Alas, it is a known fact that every government d...
ABSTRACT In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence rules promulgated by the Securities and Exchange Commission (SEC) have all attempted to clarify and strengthen auditor role on the financial statement for good decision making. Also in the medieval era financial statements were not necessary and h...
Abstract The role of public sector accounting seems to be more pronounce in the control of public revenue and expenses in relation to the Local government administration in Nigeria, as it forms a growing trend among the general public during the period of economic recession. However, the aspect of public sector accounting that has received much attention in the literature, debate and empirical analysis is the role of accounting in the financial control of public revenue and expenditures. Ma...