INTRODUCTION The purpose of any businessman going into the production of goods and services is to make profit. In other to achieve this ultimate goal therefore, he must be able to put in place qualified financial experts to handle the financial aspect of the organization, besides employing good managers to mange the resources of the organization efficiently and effectively. The task of managing the financial resources of any business, so that profit can be maximized is that of an accountant. ...
ABSTRACT The need to evaluate the accounting system of the Hotel organization in Nigeria Hence its objective is to find out the adequacy and reliability of how hotel organization operates in accounting system. Meanwhile highlighting the essence of proper utilization of accounting information and communicating accounting information. To accomplish this task, the researcher utilized both primary data collection. The primary data collection includes, internal control questionnaire, oral intervie...
ABSTRACT This research work on “Evaluation of inventory management as a tool for effective organization productivity” is aimed at discovering and maintains the optimum level of investment in all types of inventories from raw materials and supplies to finished goods. The source of data for this work is the primary and secondary sources. The primary sources are made up of interview, questionnaire and personal observation, while secondary source include the text books, journals and magazines...
ABSTRACT This research study attempts to evaluate management audit and its effects on organization’s efficiency. The aim of the study is to ascertain and to find out whether management audit helps in achieving organizational efficiency. Secondly, it is to know how relevant management audit effects organization performance. Lastly, if management audit enhance to a greater. Extent in the organizational effectiveness and efficiency. Questionnaire were administered to various staff of the compa...
ABSTRACTIn any modern economy, the efficient production and exchange of goods and services requires money and bank is the instrument for affecting it. The last few years have been both traumatic and revolutionary for the banking industry. The industry produced the largest number of technically insolvent and under capitalized banks. The magnitude of distress in the nation’s banking industry reached on unprecedented level making it an issue of concern to the government, the regulatory authori...
ABSTRACT The purpose of internal audit is to ensure that the account on which the auditor is reportedly close a true an fair view of the transaction summarized within period under examination. To ensure competence and effectiveness in any organization, public or private, auditing is very important. The major covered in the exercise or auditing include examination of internal control system of book keeping and accounting to ensure whether they are appropriate for the nature of the business o...
ABSTRACTThe research study titled ‘’Pension and Gratuity Administration in Nigeria Problems and solution’’ A case study of Kogi State Pension Board, Lokoja, shows the problems of poor and non-implementation of pension and retirement benefits payment for several years and another problem of delay in payment of pension and gratuity. This research work is written with the objectives to evaluate the problems and to improve the administration of pension and gratuity. Data of this study wer...
ABSTRACTThe aim of this research work is to appraise “The impact of credit management on the profitability of a manufacturing firm focused on Unilever Nigeria Plc Aba”. This is because; trade credit is a short term source of finance and sometimes take the form of bills payable. The statement problem of this research banks about the poor level of credit management and also the problems which the firms encounter as a result of high-rate of bad debts. The objective of this research study is ...
ABSTRACTThe objective of this research work contains working capital management as a tool for minimization and profit maximization with particular reference to Anambra motor manufacturing company, Enugu. The research design used was the survey method and the sources of data were both primary and secondary. The primary sources were interviews granted to me while the secondary sources of data were obtained from related literatures viz text books, internet, journals by different authors. Primary...
ABSTRACT The incidence of fraud and misappropriation of funds in recent time poses a threat to auditing as a branch of accounting profession because of its perennial nature. This has resulted to questions as to whether auditing actually play any significant role towards the attainment of accountability and prevention of fraud especially that which is currently happening in our major or key financial institutions.Most of our financial institutions today fail to recognize that the phenomenon �...
ABSTRACTAccountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost element. This role of management accountant to the management has been in doubt because of incessant increase in the cost elements of goods manufacture...
ABSTRACTThe research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff of the five major selected ban...
ABSTRACTEvery country in the world tends to generate income through tax administration. In Nigeria the company income tax administration aims and tries to tax each company in the state more effectively. However the level at which the company income tax Administration in Nigeria tend to achieve its desired goals and objectives depends mostly on the tax office and the company that is operating in Abia state.For the tax Administration in Nigeria to be effective the aspect of the companies been t...
ABSTRACTCorruption and looting of public treasury is a major problem in the public sector accounting. Report from office of statistics Lagos show that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, half-yearly and yearly basis as appropriate. This was evidenced by Chief Olusegun Obasanjo during his first maiden address to the nation immediately he was sworn-in as the President of the federal republic of Nigeria on the 29t...
ABSTRACT Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the available accounting information and on how the bank utilizes the available information.For any commercial bank to be sure of success in the manage...