ABSTRACT So many people have plunged into business without really having a sound knowledge of what a business should look like and what it takes to maintain a business. It is correct to say that many small scale business are springing up every day and everywhere in Nigeria, but the question is this, “HOW many actually survive”? Many business entrepreneurs start business which they can not even explain. The problem has been attributed to many factors. The points of accounting. The ...
ABSTRACT The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has limited the scope of business to small scale. This calls for the application of some theories in the field of management accounting to enhance the produc...
ABSTRACT This research work examined the “A study of impact of financial distress on Commercial Bank of Nigeria. It investigated the causes and characteristic of bank distress in Nigeria economy. It is believed that these problems that hinder smooth banking in commercial banks will be evaluated to ensure safe and sound banking system. Many related literature were reviewed as the researchers collected data for this work in remote communities where banking. The effect of bank distress o...
ABSTRACT The title of this work is “problems and prospects of Research institute Accounting / financing in Nigeria” with particular reference to project development Institute (PRODA) Enugu. It has been identified that accounting and financing reporting in the public sector particularly in the research institutes was not given adequate attentions. In the course of carrying out this study, the following objectives among others were set which includes: The identification of major causes of m...
ABSTRACT This fact is generally recognized that small scale industries constitute the majority of business organization in Nigeria. The problem tends to investigate the need for accounting education in the small –scale industries. The purpose of carrying out this study is to ascertain the necessity of accounting to enable them to manage effectively. In this study, the researcher ties to find out if there is any relationship between accounting and management in small-scale industries. The ...
ABSTRACT The topic “Effectiveness of cost Accounting Information in price determination is looking at cost Accounting when adequately treated and it use to the management of the organization in its planning and decision making. The need for cost accounting with increased industrialization and expansion in manufacturing. It is therefore obvious that is essential for industrial control. TABLE OF CONTENT Title Pagei Approval Pageii Dedicationiii Acknowledgementiv Abstractv Table of Contentv...
1.0INTRODUCTION This project is aimed at looking into the accounting profession in details and examining its role in societal development. A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs. Also the development of accounting process has been related to economic progress and societal development of a country. History shows that the higher the level of Civilization or development, this mor...
ABSTRACT This study is specifically aimed at finding out the roles and contribution of chartered Accountants of Nigeria to manpower and economic development in Nigeria. This study is to find out the immense contribution, which has been done by the institute of chartered Accountants of Nigeria (ICAN) to political, Economic and social advancement of this country. There is poor management in most of the companies today. It involves both public and private companies. This can also be traced to Go...
ABSTRACT Audit of final account are been concerned through verification, existence and valuation by auditor which should therefore be capable of enabling the auditors to form an opinion on the financial statements as to the extent of their dependability and reliability. The researcher view show the profit and loss for the period, with adjustments for non-cash items such as depreciation and the following sources and application where material-dividends paid, acquisitions and disposal of non-cu...
ABSTRACT Bank distress is a phenomenon, which involves poor liquidity, poor earning and gross inability to meet payment and maturity, obligation of deposits. The phenomenon surfaced in the Nigerian Banking System in 1930, resumed in the fifties and nineties and in recent times has resurfaced. (CBN. 1968. Anyahuru 2001). This study was carried out in order to identify the causes of repeated bank distress and its effects on the Nigerian economy and to identify ways of preventing future occurren...
ABSTRACT Corporate divided decision taking is usually done within several limiting factors. These limitations may be in form of company profitability and liquidity, shareholder preferences, government regulations, investment opportunities and debt contracts among many others. The extent to which these factors are effectively handled determiners the nature of the impact of the decision taken. It is against this background that this research has appraised certain aspects of the effect of divide...
ABSTRACT The type of audit primarily concerned with throughout this project work is an examination of a company’s financial statements by a firm of independent public accountants. The audit consists of a searching investigation of the accounting records and other evidence supporting those financial statements. Through the study and evaluation of the company’s system of internal control, and by inspection of document, observation of assets, making of inquiries within and outside the compan...
ABSTRACT The pursuit of an objective is the characteristic of every organization and objective exists in different forms. Every public organization has the objective of maximizing services to the public. As well as in other state establishments provision of up, other objective like revenue generation and so on are secondary. But as no establishment can carry out its objectives successfully with out finding and for this fundamental objectives to be realized, state establishment must apply pr...
HISTORICAL DEVELOPMENT Before the advent of our colonial masters, there were already traces of taxation in existence, for instance in the Northern apart of Nigeria due to the Mohammedanism spirit people were made to contribute towards charity, which was the foundation of taxation there. But before independence there were axes levied e.g. zakka ( agricultural products), Kurdin, Janghali etc. in other parts of the country that is the Yoruba and the Ibo’s there was a axes developed system of...
ABSTRACT This study was bone out of mirage of problems usually associated with policy implementation in Nigeria especially on taxation. In recent times, value Added Tax is the most outstanding fiscal policy in Nigeria economic Policy. Bearing in mind the consumption pattern the necessary imposition of tax on luxury goods and of course luxury goods is a matter of choice and taste. This study look at impact of VAT on luxury goods as it affects, revenue collection, consumption pattern, and price...