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...
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...
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...
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...
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...
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...
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...