ABSTRACT Since the down of human civilization, every organized which has society used a forms of taxation or another. Which is determined by the limitation imposed by the physical and social environment in which the taxation system is implemented. Facts tell us that no form of taxation involved since human history is without it’s short comings. A taxation Administration may seen good and efficient within a particular society for a period of time but may not be suitable as the structure ...
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY The cradle of business organisation revealed that most business set ups were managed by their owners. The ownership manager was the financial provider and contribution to the enterprise, but with the advent of large scale production and development in scope and in scale of business, a huge capital beyond that affordable by the sole proprietor or family was needed. Consequently, contributors, hereafter called shareholds were required to raise the fu...
1.0INTRODUCTION 1.1BACKGROUND OF STUDY Whenever the demand for factors of production is greater than the supply, some method of apportioning them among different uses has to be employed and this brought the need for budgeting and control. In a perfect competition, they would be distributed among different employments according to the demand for them, equilibrium being achieved when the marginal productivity of each was the same in all occupations (J.L.Hanson, 1977). Budgeting being the sing...
ABSTRACT In recent times, private and public organizations in Nigeria have been faced with cases of financial crises, which have resulted in most of the organizations going into extension. Those who are able to survive more are in a gunil pace. Obviously, the causes of financial crises in our private and public sectors have been attributed to be unrecognized in nature and total negligence of the roles of accounting in our private and public organizations. This research work will look the role...
ABSTRACT This study is based on the IMPACT OF AUDITING IN A GOVERNMENT PARASTATALS using ENUGU STATE AGRICULTURAL DEVELOPMENT PROGRAMME; located at Okpara Avenue as a study guide. The entire work was divided into five(5) characters and the data for the study was collected using both primary and secondary sources, questionnaires, textbooks, literally materials and journals respectively. The population of the study is 150 – whole the sample size was derived by the use of YARO YAMANI 1964 form...
INTRODUCTION HISTORY OVERVIEW: The use of budget in government long preceded its application in business or the business sector. In the stable economic environment of the period before world war, few large companies in U.S.A and U.K used budgets. The result of the use of budget conflicted, some pioneer companies reported it was a significant tool to management but reported it has an ill or even a negative effect on efficiency and productivity. In order to avoid the conflicting result of the...
ABSTRACT This study titled financing small-scale industries in Nigeria is aimed all determining the way by which development bank help to finance small-scale industries and solve some of their problems which include inability to procure necessary equipment. Lack of technical and managerial expertise, inadequate raw materials etc. Consequently, we were able to find out the banks that contribute immensely to the financing of small-scale industries in Nigeria. In conclusion, the recommendation...
ABSTRACT This study is designed to provide knowledge for costing information and price determination. The need for cost accounting came with increased industrialization, engineering an expansion in manufacturing. It is therefore obvious that in efficient system of costing is essential for industrial control. In period of boom, manufacturers are able to show profit notwithstanding the leakage which pass unchecked, but in periods of trade competition concealed inefficiencies have to track dow...
ABSTRACT The society at large views public money as an opportunity to enriching themselves since it is not for any body beside it is our nation cake as always stated. People with questionable intentions makes good use of this opportunity in looking away most of this funds which were kept under their control as leaders. It is on the above points, that the research had carry out a critical research with a view to knowing the extent of accountability in the public expenditure. Carry out an i...
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY Agriculture has been the main stay of Nigerian economy before the Nigeria independence until the era of oil boom. Statistics show that in 1963/64 agriculture provided about 50% of the Gross National Product (GNP) and 88% of the country’s basic foreign exchange earner of crops like palm oil, palm kernels, cocoa, cotton, groundnut, cereal, woods as raw material for their industries. Although after independence a gradual drift in cities in search of...
ABSTRACT This project research is used by the school authority as one of the condition for the award of a Ordinary National Diploma (OND) in the institution, it therefore becomes very important each student must successfully carry out his/her research work in his/her respective filed of study. The author decided to go into the role of Financial Institutions in the development of the Nigeria Economy with the aim of carrying our a comprehensive report on the role of Financial Institution to the...
ABSTRACT In all business enterprise effective implementation of organizational policies and procedure is very important and can never be over emphasized and to achieve this goal, target and objective is beckoned the design of managers who do not sit there as a ceremonial heads rather they have role of implementing the organic functions of management in today’s dynamic and competitive business environment in Nigeria. This work is design to expose and the serious minded ma...
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY As the need for development in every part of a sovereign nation arose, it became important a device a means through which the source of development will reach to every part in question. The local government concept holds that the key to challenge all other developed areas and achieving a general goal concept of ability to give everybody in a given country, allocations according to what the person needs most. The local government is a tier of the go...
1.1INTRODUCTION In most developing countries including Nigeria, government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating services of an economic or social character on behalf of the government. Since the colonial era, especially after independence in 1960, Nigerian public enterprises have witnessed a steady growth unit rec...
ABSTRACT This work is about inflation in Nigeria, the causes, consequences and how it can be controlled. For inflation to be effectively controlled and for the economy to be conducive for foreign investors, and hands must be on seek including the governments, manufactures, e.t.c. The book is organized around the main causes of inflation in Nigeria, ie, casual factors of the Nigeria inflation and the related theories, which can also lead to inflation. The first chapter looks at the introduct...