Accounting Research Papers/Topics

THE EFFECTS OF CREDIT MANAGEMENT ON LIQUIDITY POSITION OF A MANUFACTURING COMPANY (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU STATE)

ABSTRACT This project is written in partial fulfillment of the requirement for the award of Higher National Diploma.  Let me state that I was motivated to write on the topic “The effects of credit management on liquidity position of a manufacturing company” mainly because of the wealth of area of liquidity position in our society. Looking back at the quality of lectures received on the liquidity position of companies and its procedures, I can now happily say that this work is a dream com...

EVALUATION OF THE DYNAMIC EFFECTS OF IOLE CASH HOLDING IN A DEVELOPING ECONO0MY. A CASH STUDY OF OGBETE MAIN MARKET

ABSTRACT One of the most prominent characteristics of under developed nation is the use of high proportion of cash, relative to demand deposit in business transaction. This cash relative to demand deposit has resulted to the existence of idle cash in such economics.  In an under developed country like ours, a significant percentage of money is held in form of cash a sizeable portion of this cash is kept idle, with the resultant consequence that the productive sector is denied they of such f...

FINANCIAL CONTROL IN NIGERIA

INTRODUCTION The management of financial resources in the public sector is the heart of government administration of financial planning and control in public sector. Financial control can then be see as the process, which usurps that financial resources are obtained economically and used effectively and effectively in the accomplishment of desired goals. Thus it can be said to be an assurance process, which includes the process of decision-making. In the light of current economic problems in ...

THE PROSPECT OF ACCOUNTING AS A PROFESSION, IMPLICATION TO ACCOUNTING STUDENT

1.1INTRODUCTION Many people think of accounting as a highly technical field which can be understood only by professional accountants.  Actually, nearly everyone practices accounting in one form or another on an almost daily basis We live in an era of accountability.  Although, accounting has made sits most dramatic progress in the field of business, the accounting function is vital to every unit of our society.  An individual must account for his or her income,  and must supply personal a...

THE PROSPECT OF ACCOUNTING AS PROFESSION; IMPLICAITON FOR ACOUNTING STUDENTS

ABSTRACT The title of this project is “The prospect of accounting as a profession; implication for accounting students.  The project was written to highlight the prospect of accounting profession, to identify the problems associated with accounting students in their pursuit /of academic certificate and the implications of the problems  for the students. The study aroused the interest of the investigator because he felt that the study of accounting have been impeded with multiplicity of th...

COST CONTROL IN MANAGING INDUSTRIES: A CASE STUDY OF WEST AFRICA MILK COMPANY PLC., LAGOS

ABSTRACT Profit maximization is the pursuit of every business organization.  Profit itself is the excess of revenue over expenditure.  To obtain this profit, increase in selling price of the product or reduction in the cost of production is inevitable.  Since excessive price increase is dreaded by the public, it becomes necessary to achieve the business objective through controlling the cost of production of each product. This project, therefore, is undertaken to give actual background on ...

THE IMPACT OF ACCOUNTING ON BANK LENDING DECISION

ABSTRACTThis study was embarked upon to ascertain one impact of Accountancy knowledge on bank lending decision.  The study has a total of three chapters and first chapter titled the introduction started with preamble.  Here on overview of accountancy knowledge on banking industry was undertaken.The aims and objectives of the study were duly highlighted in chapter one.  The aims and objectives of the study includes; to ascertain fairness, information and knowledge made available to bank man...

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

INTRODUCTION     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 financial statement are a reflection of the affairs of the organization as appeared in these recor...

INTERNAL AUDIT: A TOOL FOR MANAGEMENT CONTROL

ABSTRACTIn order to carryout any management functions effectively the top management of an organization will need information to plan, organize, direct, co-ordinate and control the activities of the organization. The management will generally not time or expertise to collect and analyze the pies of information it needs for its management functions.  Accordingly, the internal auditor is usually appointed to do this on behalf of the management.The internal auditor does not only provide managem...

CAPITAL BUDGETING IN THE PRIVATE SECTOR

INTRODUCTIONEvery business firm normally will like to know hoe it performed over a period of time, thus leading to the preparation of profit and loss statement.  They also ask about their position at a particular pointing time, which leads them to prepare balance sheet.Finally, they will like to know where they are heading, which has led to the preparation of budgets.Budget is term used locally by a layman.  Layman confuse budgeting with planning.  A budget is part of a plan.  A plan can ...

Dividend Announcement security performance and capital market efficiency, the Nigeria perspective.

INTRODUCTION The availability of information is crucial to the successful pursuance of virtually every human endeavor. However, Hirshleijer and Riley (1979) observed that in order for any particular piece of information to be beneficial to the user, it must have precise definition and value. While the definition relates to the message about the various events that may happen, the value is about the payoffs likely to be derived by acting on the message received. If a message is not understood ...

BREAK-EVEN THEORY AND ACCOUNTING AS A MANAGEMENT DECISION A TOOL (A CASE STUDY OF NIGERIAN HOECHST PLC)

INTRODUCTIONThe success of a business is generally attributable in great measure of the ability of its management personal to cope with probable conditions of the future.  Short  range as well as long-term plans must be made accomplished through sound management evaluation.  However, many aids have been controlling and co-ordinating the function of their business.  One of the tool which encompasses vital and needed information in guiding companies profit path is the Break-Even theory.  T...

SPIRAL GROWTH OF BANKS IN NIGERIA: MANPOWER PROBLEMS AND SOLUTIONS. A PROJECT PRESENTED TO THE DEPARTMENT OF ACCOUNTANCY, INSTITUTE OF MANAGEMENT AND TECHNOLOGY (I.M.T.) ENUGU

ABSTRACTA research into the spiral growth of banks in Nigeria: manpower problems and solutions cannot be over-emphasized.  In pursuance of this investigation, the researcher formulated four research objectives.  Utilized library and sample survey techniques.Data were gathered through primary and secondary sources.  The data gathered were then analyzed using tabular and textual modes of data presentation.The major finding of the research was that the institutional arrangements available to ...

APPRAISAL OF ISSUE OF SHARES AS A SOURCE OF FINANCE IN PUBLIC LTD. LIABILITY COMPANIES (AN ANALYTICAL REVIEW OF FISRT BANK OF NIG. PLC.)

INTRODUCTIONThere are various sources of finance available for companies. Companies can rise finance by borrowing from financial institution (i.e commercial banks), friends, relative or even suing personal savings.  Also finance can be raised by issue of shares.A share is the interest of a shareholder in the company measured by a sum of money for the purpose of ability and interest.  The main types of shares are-    Ordinary shares (owner’s equity)-    Deferred or founders hares and...

INTERNAL AUDIT AS A TOOL IN ARCHIVING THE ORGANIZATIONAL OBJECTIVE (A CASE STUDY OF AFRI BANK NIGERIAN PLC)

ABSTRACT  The notion of the auditor being bound or a watchdog is gradually changing for the better as internal auditing has undergone tremendous changes in recent past.       The actual functions of the auditor is often surrounded in secrecy or held in some kind of awe.       Major notes of internal auditing have not been clear to the majority of people in the society. In view of numerous corrupt practice, frauds and embezzlement often uncovered by probe tool has often been questi...


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