ABSTRACT This study deal with the effect of the computer to the accountability. It is carried out to the investigate of the various ways in which computer affect the accountant as professional. Some hypotheses were formulated subject to verification. There are: 1.Computers does not affect on the accounting profession. 2.Computers does not perform task with maximum speed and accuracy that will make the job of the account staff a lot easier,. 3.Computer is not an aid to the accountant. The ...
ABSTRACT This study has as its primary purpose to examine critically the budgeting process and generally effect of budgetary control on the overall performance of Nestled Nigeria Plc. Furthermore, this study is to ascertain the budget and budgetary control as a tool for financial planning and management control of the organization, the intention being to determine whether budgetary control shows the degree by which actual results very from standards. This study also explain some of the fact...
ABSTRACT Decision-making has become a main concern to any organization, and efforts are being made by management to make sure that best decisions are made. Therefore, this study investigates the effectiveness and efficacy of marginal costing as an essential tool for decision-making. To determine this, the fundamental objectives of the study among others are (a)An evaluation of the marginal costing technique towards ascertaining the effeteness and efficiency. (b)Finding out any inhere...
ABSTRACT Internal auditing is the process of continuous review of financial transaction of a firm in order to ensure that they are working as management’s support or intends. The problem facing the internal auditors includes lack of top management’s support to the internal auditors or in order to carryout their work effectively, lack of independence of the internal auditors and lack of qualified and motivated staff. The objective of the study was to find solution to the problems that ...
INTRODUCTION 1.1BACKGROUND OF THE STUDY One problem of management is planning but planning is useless if it is not implemented. The success of any plan is based on adequate control and monitoring of the achieve the requirement objectives. However, this is a research on the implication of accounting as an internal control mechanism in Enugu State Ministries. Accounting is defined as the art of recording and giving result of business transaction to the client. It is a medium of communication, p...
INTRODUCTION Some organizations have failed woefully due to neglect in the use of accounting information in its decision making process. Managers, therefore should rely more on accounting information in its decision making process since decision making skill is “the key “ to successful planning in an organization. The statement of accounting standard No. 2 issued by the Nigerian accounting standard Board defines Accounting Information as “the data that are found in financial statement...
ABSTRACT The accountants the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-ordinating meaning of economic development and growth. In Nigeria, this function has largely been restricted to the reporting role, book-keeping accounting and auditing. This research project is thus a search part for what the role of the accountant, has been and what it should be in enhancing economic development in the area of...
1.0INTRODUCTION The need to develop micro economic activities that could enhance self-reliance as a strategy for reducing poverty becomes so pronounced that the three arms of government (Federal, state and local government) come up with various initiatives. Among these were programs and policies that aimed at: -Stimulating economics growth through the engagement, of semi-skilled and unskilled labour in production activities -Immediate reduction of social vices and tension in the society by ...
ABSTRACT This story was aimed at finding out how Anambra Motor Manufacturing company Emene-Enugu undertakes its financial planning and control measures to meet its set objectives. Financial planning and control is very vital tool that helps management of an organization to achieve efficiency in its organization if the managers were able to work towards achieving its objectives. Very often management are faced with the problems of making good financial plans when a financial plan has bee...
ABSTRACT This study is an attempt to examine the effectiveness of the Institute of Chartered Accountant of Nigeria (ICAN) as an Agency of Continuing Education. This is with a view to determining whether it can be concluded that the Institute of Chartered Accountant of Nigeria (ICAN) is an agency for continuing education. This is to show what Institute of Chartered Accountant of Nigeria is all about and its effectiveness as an agency for continuing education. This is because the recognitio...
1.0 INTRODUCTION 1.1BACKGROUND OF THE STUDY Financial planning formulates the way financial goals are to be achieved. A financial plan is thus a statement of what is to be as a result of investment need or opportunity. Before we go in detail, it is good we know the meaning of the key words financial planning and control. The term finance can acquire different meanings at any given point in time depending on the context of use. The Oxford Advanced Learner Dictionary of English describe...
ABSTRACT This research work is design to achieve a specific purpose on the role played by Auditors in protection of public funds in the government establishments, ministries or government parastatals. The research goes into providing a systematic financial accountability that will promote proper stewardship of asset, deter wastes, dishonesty and promote effeteness of reasonable cost. However, the literature review helps to ascertain other writes view concerning the subject of the st...
ABSTRACT The title of this research work is, A social accounting as a method of the impact of development activities’’ with particular referent to Nsukka local Government Area in Enugu State. It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate attention. In the course of coining out this study, the following objectives among other were set which included The identification of major ...
ABSTRACT The main aim of this research work is focused on “Budgeting in Higher Institution of Learning in Nigeria “Federal Polytechnic, Okoh. The project set out to examine the effectiveness and efficiency of budgeting system in order to evaluate the past, present and future performance and trends in Federal polytechnic, Okoh’s system. In this project work, 50 questionnaires were distributed randomly among the staff at the institution. There were 100% responses as records in chapter ...
ABSTRACT This research work was focused on investigation on the use of budgeting as a tool for planning and control in topical manufacturing industry like Nigerian breweries plc, Enugu. The objective of the study is to show the important of budgeting as a tool for planning and control in operation of a manufacture industry which has profit maximization as its principal objective. The research also aims at identifying the procedures adopted in the formulation of annual budgets of Niger...