Accounting Research Papers/Topics

IMPLICATION OF ACCOUNTING AS AN INTERNAL CONTROL MECHNISM IN THE GOVERNMENT MINISTRIES

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 resources of the disposal in order to achieve the required objective. However, this is a research on the implication of accounting as an internal control machanism in Enugu State Ministries. Accounting is defined as art of  recording and giving result of business transaction to the client....

THE RAMIFIED FASTORS AFFECTING THE CONCEPT OF PROFITABILITY AS A GUIDE TO POLICY DECISION IN ACCOUNTING A CASE STUDY OF SOME MANUFACTURING INDUSTRIES IN OSHIMY SOUTH L.G.A OF DELTA STATE

ABSTRACT Before I delve into this issue, Let us look from the realistic  pomt of view, the concept of profitability- it can be seen as that concepts which provides management with  alternatives course of action according in the various degree of profitability, stating dearly in relevant cost accounting from the costs and benefit associated with individual projects which enables management to the most profitable. Majority of the policy decision of manufacturing industries are generally dire...

HUMAN RESOURCES MANAGEMENT IN COMMERCIAL BANKS (A CASE STUDY OF UNION BANK OF NIGERIA PLC ENUGU)

ABSTRACT This is a research work on human resources management in commercial banks a case study of Union Bank of Nigeria Plc.  It is aimed at ascertaining the extent of staff welfare, their training and development, and how it affects the growth of the bank.  Important of the study is to enable the bank render good and efficient services to their customers.  This could be done when the management might have identified and complied with areas of the work force that needed urgent attention. ...

A CRITICAL ANALYSIS OF BUDGETARY CONTROL: ITS EFFECTIVENESS AND EFFICIENCY IN A NON PROFIT MAKING ORGANIZATION (A CASE STUDY OF N.C.R.I BADEGGI)

INTRODUCTION     The  essence of budgeting is to provide an essential element of control in an organization  in order to facilitate the achievement of set objectives .The control process is the fundamental   organizationlink between the manager and the other people in an  organization   in  a non profit making organization output various with the objective with which they were established. The objective of public organization could be social and or development in nature . however this...

The role of Internal Auditor in Stocktaking.

INTRODUCTION 1.1BACKGROUND OF THE STUDY  Many people tend to seriously think that auditing is a subdivision of accounting, probably that is how it was introduced to us and because every auditor is an accountant but every accountant is not an auditor. Auditing has its root elsewhere. The relationship of auditing and accounting is close, but they are not the same. There are business associates.  Accounting is concerned with collecting, classification, correction, summarization and communicati...

EFFECFTIVE INTERNAL CONTROL AS THE BASIS FOR PREVENTION AND DEDECTION OF FRUAD IN BANK IN NIGERIA (A CASE STUDY OF AFRIBANK. PLC ENUGU)

INTRODUCTION 1.1BACKGROUND OF THE STUDY  Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country  during the period from  1952 when the first banking ordinance was enacted to regulate  and control the activities of commercial banks in the country till pres...

THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS. A CASE STUDY OF ENUGU STATE.

ABSTRACT A  research  into the implications of Nigerian value Added Tax [VAT] on the payers [ a case study of Enugu State ] cannot be over –emphasized .   In pursuance of this investigation , the research used both primary source  of data collection , like oral  interview as well as secondary sources such as textbooks , Journals ,Magazines and professional bodies . The data collection were then analysis using simple percentage , pie chart and the chi- square .      It will be noted...

THE ROLE OF BUDGETING IN THE PRESENT NIGERIA ECONOMIC SITUATION (A CASE STUDY OF INSTITUTE OF MANAGEMENT AND TECHNOLOGY) I.M.T

ABSTRACT Budgeting have a role to play in this present economic development of Nigeria.  Budgeting which is defined as “A financial statement prepared and approved prior to a defined period of true of the policy to be purpose of attaining that period for the purpose of attaining a given objectives is primarily a process of planning and control.  A well prepared budget provides management with a planned programme based on research by the entire organization.  In addition, a carefully plan...

THE PERCEPTION OF THE TAX PAYERS ON VAT

INTRODUCTION  Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax.  Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times through tax evasion are increasing rapidly despite the pathetic financial and economics state of the country. There are daily reports on newspapers...

The perception of the taxpayers on VAT;

1.1INTRODUCTION  Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax.  Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times through tax evasion are increasing rapidly despite the pathetic financial and economics state of the country. There are daily reports on newspap...

INTERNAL CONTROL AS A TOOL FOR EFFICIENT MANAGEMENT, (A CASE STUDY OF P & CO FEED LIMITED)

ABTRACT This project was carried out wit the sole aim of investigating the internal control system as a toll for efficient management using Peco feeds as a case of study.  The project is divided into many chapters, chapter one is introduction, and chapter tow is review of the related literature. Chapter three is research methodology, chapter four presentation and analysis of data and also the organization structure of Peco feeds Limited while chapter s the recommendation and conclusion  The...

EFFICIENT AUDIT OF FINAL ACCOUNTS AND THE FORMATION OF AUDITOR OPINION A SURVEY OF SELECTED AUDIT FIRM FRED OKONTA CO

ABSTRACT The efficient audit of final account and the formation of auditor opinion, a valued audit opinion state that the financial statement should give a true and view of the state of affairs of the company under review. Since audit permeate all aspect of every organization audit techniques have been developed to suit various management objectives like management audit, personal audit, cost audit, efficiency  audit etc. Furthermore development of business and other organization and the cre...

FRAUD PREVENTION DETERCTION AND CONTROL IN NIGERIA BANKING INDUSTRY A CASE STUDY OF HABIB NIGERIA BANK LIMITED ENUGU

ABSTRACT This work is all about fraud prevention, detection and control in the banking sector of Nigeria.  This study has Habb Nigeria bank Limited, Enugu as a case study. From the study, such factors like poor staffing, poor remuneration, weak internal control among other factors contributed immensely to the incidence of fraud in banks.  The study revealed that the most effective way of preventing fraud in banks is through an effective in-built control mechanism.  This internal control me...

EFFECTS OF UNIFORM PRICING POLICY ON THE MARKETING OF PETROLEUM PRODUCTS IN NIGERIA

ABSTRACTThe aim of this study is to examine and determine the effects of uniform pricing policy on the marketing of petroleum products in Nigeria. Data were collected form primary and secondary data.  The major data collection instrument is the questionnaire.The data were presented in table as frequency distribution and analyzed with frequencies and percentage.  Having analyzed the data, the two funding are: 1.The existing pricing policy has resulted in uniform prices by the “Big 8” an...

THE AUDITOR AS AN INDISPENSABLE PART OF A PROFITABLE BUSINESS ORGANIZATION (A CASE STUDY OF AUDITING PRACTICE COMMITTEE)

 INTRODUCTION BACKGROUND OF THE STUDY THE AUDITOR AS AN INDISPENSABLE PART OF A PROFITABLE BUSINESS ORGANIZATION    Due to the problem that arrives from the shareholding employees, investors and other body urgencies in the act of been doubting on report presented to them, an auditor will be of good help because it serves as an inappeasable a profitable business organization. However, the auditor is regarded as the eyes and ears records of the organization in order to encore that the financ...


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