TABLE OF CONTENTS Title Page……………………………………………………………………………….I Certification…………………………………………………………………………..II Dedication…………………………………………………………………………….III Acknowledgements………………………………………………………………...IV Table of Contents………………………………………...
INTRODUCTION 1. Background of the Study Public sector is that sector of the economy established and operated by government and its agencies distinguishable from the private sector and are organized on behalf of the whole citizens while Public sector accounting is the process government agencies and municipalities use to record financial transactions. Mathias, (2004:78). Said, similar to private sector accounting in theory, the focus of public sector accounting is somewhat differen...
ABSTRACT This paper critically investigates the disclosure requirements on financial statement reports of listed oil and gas companies in Nigeria for the period of 2007-2015. The listed Oil and Gas firms are Nine (9) in numbers out of which a sample of Seven (7) were used for the study. Firms disclosure attributes as the independent variable was proxy with firm size , leverage, Institutional ownership, profitability, liquidity and firm growth), While the residuals from the modifie...
Abstract In recent time, revenue derived from company income tax has been very low probably because of the unwillingness of tax payers to pay tax as and when due probably because of the likely negative impact that tax payment has on profitability. Against this backdrop, this study investigated the relationship between Petroleum profit tax and the profitability of some selected oil and gas companies in Nigeria. For this purpose, secondary data were extracted from the annual reports and accoun...
Abstract Several factors are responsible for poor performance of accounting students. This study is aims to measure and study these factors using theories on academic performance. This research work will use a survey method. Questionnaires will be distributed to accounting students in business education in Federal College of Education. Recommendations will be made to provide possible ways to improve the academic performance of accounting students. http://www.myscope.com.ng/
In running a business whether a small scale or large scale, there has always been a need to achieve the best business decisions by example all available alternative courses of action. All these business decisions are based on records of financial activities which have been undertaken to a considerable extent, to project the future of the business with these records. These serve the purpose of the several parties, e.g. investors, government, general public who may not be involved in the mana...
INTRODUCTION The purpose of any businessman going into the production of goods and services is to make profit. In other to achieve this ultimate goal therefore, he must be able to put in place qualified financial experts to handle the financial aspect of the organization, besides employing good managers to mange the resources of the organization efficiently and effectively. The task of managing the financial resources of any business, so that profit can be maximized is that of an accountant. ...
ABSTRACT The need to evaluate the accounting system of the Hotel organization in Nigeria Hence its objective is to find out the adequacy and reliability of how hotel organization operates in accounting system. Meanwhile highlighting the essence of proper utilization of accounting information and communicating accounting information. To accomplish this task, the researcher utilized both primary data collection. The primary data collection includes, internal control questionnaire, oral intervie...
ABSTRACT This research work on “Evaluation of inventory management as a tool for effective organization productivity” is aimed at discovering and maintains the optimum level of investment in all types of inventories from raw materials and supplies to finished goods. The source of data for this work is the primary and secondary sources. The primary sources are made up of interview, questionnaire and personal observation, while secondary source include the text books, journals and magazines...
ABSTRACT This research study attempts to evaluate management audit and its effects on organization’s efficiency. The aim of the study is to ascertain and to find out whether management audit helps in achieving organizational efficiency. Secondly, it is to know how relevant management audit effects organization performance. Lastly, if management audit enhance to a greater. Extent in the organizational effectiveness and efficiency. Questionnaire were administered to various staff of the compa...
ABSTRACTIn any modern economy, the efficient production and exchange of goods and services requires money and bank is the instrument for affecting it. The last few years have been both traumatic and revolutionary for the banking industry. The industry produced the largest number of technically insolvent and under capitalized banks. The magnitude of distress in the nation’s banking industry reached on unprecedented level making it an issue of concern to the government, the regulatory authori...
ABSTRACT The purpose of internal audit is to ensure that the account on which the auditor is reportedly close a true an fair view of the transaction summarized within period under examination. To ensure competence and effectiveness in any organization, public or private, auditing is very important. The major covered in the exercise or auditing include examination of internal control system of book keeping and accounting to ensure whether they are appropriate for the nature of the business o...
ABSTRACTThe research study titled ‘’Pension and Gratuity Administration in Nigeria Problems and solution’’ A case study of Kogi State Pension Board, Lokoja, shows the problems of poor and non-implementation of pension and retirement benefits payment for several years and another problem of delay in payment of pension and gratuity. This research work is written with the objectives to evaluate the problems and to improve the administration of pension and gratuity. Data of this study wer...
ABSTRACTThe aim of this research work is to appraise “The impact of credit management on the profitability of a manufacturing firm focused on Unilever Nigeria Plc Aba”. This is because; trade credit is a short term source of finance and sometimes take the form of bills payable. The statement problem of this research banks about the poor level of credit management and also the problems which the firms encounter as a result of high-rate of bad debts. The objective of this research study is ...
ABSTRACTThe objective of this research work contains working capital management as a tool for minimization and profit maximization with particular reference to Anambra motor manufacturing company, Enugu. The research design used was the survey method and the sources of data were both primary and secondary. The primary sources were interviews granted to me while the secondary sources of data were obtained from related literatures viz text books, internet, journals by different authors. Primary...