ABSTRACT Tax policy administration and implementation have been a great problem to the third world countries, which Nigeria is one. This research work, “income tax administration in Abia State, a critical evaluation of the problems and prospects. Thereafter, suggests ways of minimizing the effects of the following problems. Avoidance and evasion of tax, waiting the taxpayers, initial tax payer compliance, resolution of controversies between tax payer and tax officials and collecting o...
ABSTRACT The purpose of this work is to use accounting information in analyzing the financial position of a firm. The work w as written after a careful research and review of accounting information. The uses and users and its application in analyzing the financial position of a firm taking chemical and allied product (APPCC) as a case study. The researcher was inspired by the preponderance of business failure in the preponderance of business failure in the economy, most of these have been due...
INTRODUCTION 1.1BACKGROUND OF THE STUDYThe need for effective internal control measures as tools for transparency, probity and accountability in the management of public resources cannot be over emphasized. This starts from the fact that right from the creation of the world, means in-seniority cannot be compromised. As a result of that, there is need to make rules or laws guiding financial management or internal control for proper discharge of responsibilities.Thus, internal rules and regulat...
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY The practices of auditing originated from the necessity to impose some system of check upon persons whose business involves to record the receipt and disbursement of money on behalf of theirs. However, due to the crudeness of accounting methods in the early stages of civilization individuals checked accounts for themselves. The impetus given to trade and commerce in the 15th century by the Renanssance resulted to the discovery of a more scientific...
ABSTRACT The increasing of fraud and misappropriation of public fraud and property by the public service servant posses a question as to whether auditing plays any significant role towards ensuring proper accountability in the public service. The focus of the research is to evaluate the extent Auditing helps to check or control embezzlement and misappropriation of public fraud in the public service also discussed were the problems rendering efficient performance of the Audit Department. A gen...
ABSTRACT With the unprecedented display of interest in the banking business in the wake of structural adjustment programme, the fear of imminent bank failures as a result of anticipated down turn in the fortunes of banks has remained lightened. This down turn in fortunes of mainly attribute able to one factor that has always assured greatest currency in discussions of problems of banking in Nigeria, that is loan losses. While the loan loss issue remains unassailable, the argument in most ...
INTRODUCTIONS 1.1BACKGROUND OF THE STUDYBy studying the internal controls an organizations strength and weakness can be revealed where internal controls are strong auditors would require testing the financial figures less. Adequate internal control will provide for extensive segregation of duties so that no one person handles a transaction from start to finish. The auditor will need to evaluate the effectiveness of the internal control mechanisms to determine the extent of the audit in any ...
ABSTRACT The topic of this project is the impact of Accounting information in management decision making with particular Reference University of Nigeria Teaching hospital Enugu. Accounting covers those activities related to preparation of certain informations/reports which are known as financial status of a firm at a particular time, the firms actives and resulting profits or losses during the period and the same period. Information is considered a very vital tool in any decision situation. M...
ABSTRACT For the enhancement of development process it will be essential to establish effective tools fro mobilization and allocation of financial resources. The establishment of money and capital market in Nigeria is to assist in the transfer of funds from the excess units (savers) to the deficit units (investors). The decision to introduce money and capital market is born out of the reliance on money as medium of exchange in the modern economy and the implicit fait which is accorded to ...
ABSTRACT This research study is based on the problems and prospects of local government finance in Nigeria; it is a comparatively study of Enugu North and Enugu South Local Government of Enugu State. The study is divided into give chapters, each focusing on particular aspect of the subject. Chapter one covers the general introduction to the subject. Statement of problems, statement of objectives, test of hypothesis, significance of study, limitation and scope of the study, and finally the...
ABSTRACT Many Nigerian have been greatly concerned with the problems of Nigeria economy especially the persistent depreciated of the naira in the foreign exchange markets rate. Some have tried to summarized. Then and infact, some impact have been made through their work in identifying the major difficulties confronting the smooth running of the economy and naira exchange in particular. It was in the light of this difficulties that the federal government launched the structural adjustment prog...
ABSTRACT This study is in partial fulfillment of the requirement for the award of Higher National Diploma in Accountancy (H.N.D) in Institute of Management and Technology Enugu.The topic is the Nature of Public Sector Accounting in (A case study of Enugu North Local Government Accounts).The purpose of the study is to established areas of importance of the account of local government currently being neglected by the treasury department of the various local government which will assist in reduc...
ABSTRACT This study is intended to find out the impact of legal audit requirements on the auditor performance in Nigeria context specifically. The literature review described the various audit requirements in conjunction with the professional standards and how they are applied to secure the auditor competence an independence that are vital to the auditors if they are to effectively execute their responsibilities to their clients. The arrangement of this topic discussed in reviewing the li...
ABSTRACT The primary objective of this project work is to discern the impact of internal control system assessment in government establishment using university of Nigeria Teaching Hospital, Enugu as a case study. Many people think of internal control system as a highly technical field which can be understood only by professional Auditors. Actually nearly every establishment practices internal control in one form or another on an almost daily bases. However, internal control system therefo...
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree from official rule making body. Accounting principles result from an essentially political process. The government through the Securities and Excha...