ABSTRACT In consonance with its transition of civil rule programme by the federal government this year, a lot of changes are being carried ou tin the local government. First was the election of the local government chairman and councilors on the 12th December 1987, followed by the appointment of sole administrators and replaced by the caretaker committee in 1990. The current changes include the elected councilors forming he legislature and the secretary appointed supervisory, education etc....
ABSTRACT The topic value Added Tax, which was introduced in the year 1993, is a tax on consumption born by the final consumer by paying five percent (5%) on any valuable product whether local produced or imported. The researcher data collection was on two bases, which include the primary, and secondary. The primary data was the information got by the researcher when the researcher conducted on oral interview with the officials of the federal in land Revenue service, the Accountant General of...
ABSTRACT Planning and control have become part and parcel of our daily lives. We may even resent it when it is imposed. But we have come to realize that it is an essential factor in national, business and private life. This project “Financial planning and control as a tool for management efficiency” aims to finding out how financial planning and control has helped management organization to achieve their efficiency. Chapter one of this project gives a general introduction of what financia...
ABSTRACT This project is designed to study “the capital market and its impact on the Nigerian economy with particular emphasis on the stock exchange. In most developing countries, the establishment and efficient operation of capital market has come to be accepted as an important prerequisite for rapid economic development consequently, Nigerian government is in haste by participating in the establishment and even continuously intervening in the operation of the capital market to achieve the...
ABSRACT An accountant play enormous in the democracy and the improvement of the national economy. This is why this work titled, role of an accountant in a democratized Nigeria has been chosen. This work will enlighten us on who these accountant are made of, the power they vested on statutory, how they can be defined and a lot of factors and functions we are suppose to know concerning them. Furthermore, the role of an accountant is suppose to play under a democratic dispensation was dealt with...
ABSTRACT The aim of this study is to find out the impact of auditing in government parastatals. To carryout this study three chapters where used. The first chapter highlighted on the general background of the study, chapter two talks on meaning of auditing, objectives and government voucher, etc. In the third chapter, I ended with the summary of finding, conclusion and recommendation, after this the reference followed it. TABLE OF CONTENTS COVER PAGEI TITLE PAGEII APPROVAL PAGEIII DEDICATION...
ABSTRACT The usefulness of budgeting, as a management tool cannot be over emphasized. A good budgeting system could aid management in decision-making, performing the controlling and planning functions. It does seem that this very important implement of work is not efficiently used by many mangers, especially those in the private sector of our economy. The effect is that corporate efficiency has declined, profit maximization opportunity thrown over board, while planning and managerial ineffici...
INTRODUCTION 1.1BACKGROUND OF THE STUDY: the beginning of inflation in Nigeria can be said to be a direct result of the polices of the country’s governments to stimulate a fast rate of economic growth and development since 1951 when material government was introduced. Inflationary trend since independence show two distinctions pend in terms of digital analysis. However, the issue of monetary policy came to be in existence in order to be also a solution to the problem of inflation...
1.1INTRODUCTION: The viability of an organization ca be enhanced through an effective and efficient management of material resources. Inventory control is a notable measure in managing material resources. Management of resources covers every action taken from the procurement of the resources to their disposal. Firms take certain measures towards preventing their stocks from being in shortage, pilferage and waste some of the measures are very effective while other are not. In conside...
1.0INTRODUCTION The concept capital management in brewery industries is concerned with what working capital initiate, which are; cash, marketable security, debtor and inventories In recent times, many industries especially in brewery industries are operating on inadequate working capital while others are operating on excessive working capital. These result to consequences of inadequate working capital. This study is embarked on generalizing on the importance of management of working capital...
INTRODUCTION 1.1BACKGROUND OF THE STUDY So much that we are hearing about “Cost accounting”. This cost accounting are two words with differently meaning join together to make up a course that we steely in field of accounting, without cost there will be no account. Before introduction of this word cost accounting we can view the historical background of cost. Some where arouse the turn of the century cost were caught up in general industrial movement which later became known as scientific...
ABSTRACT This research work was carried out on the Role of Budgeting in the public sector of Nigerian Economy with particular reference to Nkanu west Local Government Area. This study is divided into five chapters, each dealing with particular aspect of the study. Chapter one covered general introduction and overview of the subject including the statement of problem which is the fact that budget are made for development projects in the Local Government every year. But this development pro...
ABSTRACT There is a global confusion and misconception in identifying the objectives of financial statement and their usefulness to the general user groups in an office. Some accountant appear not to be aware of the objectives of financial statement in the execution of their accounting duties. Many bodies and individuals like “R. J. Chambers, David Alexander and the National Association of Accountants” had accentuated on the objectives of financial statements in an organization long bef...
ABSTRACT This term paper is written to help show the contributions of the Nigeria capital market and it’s contribution to the economy. It is a term paper that brings out the whole system of Nigeria capital market, it’s problem and contribution to the economy it also provide the recommendations that are supposed to be made to the capital market as a whole so as to effect it’s growth and efficiency. Its also talk about the review of related literature, the second tier securities market, t...
ABSTRACT The research work attempts to determine the nature and purpose of depreciation and capital with respect to long use assets of enterprises and organizations and determining ways of optimizing these purposes for the benefit of these enterprises and organization. The research study will be of benefit to enterprises and organization that have standing depreciation policies as it provides recommendations on how to improve on these policies and other enterprises that do not have any deprec...