ABSTRACT Credit extension is an essential function of banks and bank management strive to satisfy the legitimate credit needs of the community it tends to serve. This study is aimed at analysing the credit management in the banking industry in Nigeria with particular reference to first Bank of Nigeria PLC. The importance of credit in the economic growth and development of a country cannot be overemphasized. Despite the important role played by credit in the economy, it is associated with a ca...
AbstractDespite an impressive level of privatization activity across Africa and the upsurge in search of the operating performance of privatized firms in both develop and developing economies, our empirical knowledge of the privatization program in Africa is limited. The purpose of this study is to appraise the post privatization cost and operating performance as well as accountability of some privatized public enterprises in Nigeria. A survey research design was adopted for the study, sixty ...
ABSTRACTAccounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share. This research work, “Accounting information system in a transport organization, suggests ways of minimizing the effects of the problems of inefficient accounting information. It is believe that an improvement in this regards will enhance the performance of the corporation. To enable the researcher find solution to t...
Abstract Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter 25) when the rich man went on a journey and delivered his goods to a servant to look after them while he was away. On his return, he asked each of these servants to account for the goods with which he had been entrusted.In the ancient ages, great land owners would not manage their own land, but would appoint stewards to manage their own land f...
ABSTRACTThis research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other. Data were collected from primary and secondary sources which include the use of questionnaires, per...
ABSTRACT Budgeting as an instrument of planning and control techniques is very important in the thinking of modern government and also with economist.Government budgeting means the procedure for the planning, authorization and the control of government expenditure, so as to adjust it to the expected volume of revenue. Budgeting is aimed to achieve greatest efficiency and economy in government operation. The term budget has been defined by various individuals, scholars, authors, and authoritie...
ABSTRACT This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the related lit...
ABSTRACT The study investigated and sought to establish the relationship between internal control systems and financial performance in public institution in Rivers state. Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity, Accountability and Reporting as the measures of Financial performance. The Researcher set out to establish the causes of persistent poor financial performanc...
ABSTRACT This research work was conducted on with special reference to the impact stock valuation method has on financial report statements of manufacturing company with reference to Seven up Bottling Company. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing stock. This research work examined if the method used was as a result of the prevailing economic circumstances. A survey research desig...
ABSTRACT This study is aimed at examining the challenges of women in starting a business enterprise in Nigeria with reference to textile seller in Lagos Island. The specific objectives include: (i) to examine the factors that motivate women enterprise with the sector; (ii) to determine the relationship between the factors that motivate women entrepreneurs and the challenges they face in business (iii) to examine the relationship between the factors that motivate women entrepreneurs and the...
ABSTRACT This research work impact of SAP on accounting principles is deliberated to give a prevailing constraint and has been narrowed down by insufficient write up in the topic,. To carry out the research this subject has been divided into five chapters. Chapter one contains the introduction of SAP and fundamental accounting principles. It went further to state the problem to be studied and why this research was carried out the scope and limitation of the study. A number of past related lit...
Abstract This study examines the relationship between corporate social responsibility and firms’ strategic tax in Nigeria with the use of secondary data, sourced from ten (10) randomly selected firms’ annual report and financial summary between “2005-2014”. The study makes use of ordinary least square for the analysis of collected data. Findings from the analysis show that the sample firms invested less than ten percent of their annual profit to social responsibility due to their stra...
ABSTRACT This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the related lit...
ABSTRACTThis research work was conducted on with special reference to the impact inventory valuation methods has on financial report statements of manufacturing companies. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing inventory. This research work examined if the method used was as...
ABSTRACT This study was able to ascertain a review of the investment activities of commercial banks – the impact it has on the economy judging from the fact that the consistent decline in the nations external reserve is as a result of little attention to the productive sector of the economy. This research work was able to identify the various forms of investment undertaken by the commercial banks specifically that of First Bank and Union Bank having identified them, it also went further to ...