BACKGROUND OF STUDY The Nigeria banking industry has witnessed a lot of changes since the mid 1980’s and this is reflected in the increased volume and complexity of bank operations, increased innovations and varieties in product and service delivery. These development have not only been technology driven but have influenced move technological advances. Information technology which is the foundation of modern electronic banking through desktop computers and terminals provide the tools for ...
INTRODUCTION In any field of human endeavour, the place of supervision tends to assume an all important position, the place of supervision in the banking industry most especially the commercial bank cannot be down played. Orjih (2011:25) often, insider misconducts are discovered during examination of the accounting records of those commercial banks by the CBN, being one of the key supervisory institution in Nigeria. Adelusi (1994) opined that misconduct might equally be brought to the attenti...
ABSTRACT This work was undertaken with a view to ascertaining the effort made so far in the area of rural development in Nigeria with a focus on Etsako West Local government Area of Edo state as a case study, which delved into the following areas. Evaluation of the performance of Etsako West local government council with reference to their service to the rural dwellers and the relationship between the local government council and the people. The method of the research work for these stu...
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY ABSTRACT The vital instrument for the control of the organizational resources is the internal control which has internal audit as its instrument. This important father makes the researcher to choose “internal auditing as an instrument of effective management. For this project, the institute of Management and Technology (IMT), Enugu has been used as a case study. The researcher made use of both primary and secondary data, structured questionnaires...
ABSTRACT There in a misconception as to the role of the auditor in relation to fraud. Management has hence put in place a system of internal control adequate to its circumstances in order to help it ensure the reliability and accuracy of company records. Despite all these there have been celebrated cases of fraud in financial institutions. This hence highlights the need for an increased awareness of fraud and its manifestations in books accounts not only by accountants, but by investigati...
ABSTRACT A research work into Accounting for pensions and Gratuity (A case study of Anambra State) cannot be over – emphasized. In pursuance of this investigation the research used both primary source of data collection, like Questionnaire as well as secondary sources such as text books, Journals, Articles, etc. The data collections were the analysis using are Agree, Strongly Agree, Disagree, Strongly Disagree. Effect was made in this research work to investigate on the constraints encounte...
ABSTRACT Due to the rapid changes in the business of banking and rapid changes in the business environment in which such business are being conducted, the issue of consumer credit service or product cannot be over emphasized. Banks are established to make profit. Are these profits made at the expense of the customers or is it as a result of the service produced by these banks? Nowadays banks have seen the urgent ...
INTRODUCTION 1.0BACKGOUND OF THE STUDY Accounting procedure in post primary institutions means the process or system by which the various governments approved fees are collected and accounted for by accredited revenue collectors. Revenue as income to any organization, institution is there to the government as blood is to human being. The need for there to be accuracy accounting procedure is to prevent error in the records so that they show the true and fair view of the post primary institut...
ABSTRACT As a result of rapid increase in the socio-economic problem of this nation and also millions of naira wasted at project sites and the collapse of our economic sector, the writer decided to survey the avenues in which these wasted funds could be curtailed and our economic problems ameliorated. It was assumed that most of this problem arose as a result of poor budgetary and economic policies implementation for this, the writer introduced the study in chapter one of this thesis with...
1.0BACKGROUND OF THE STUDY Accounting provides information which is vital for the economic decisions that have to be made by individuals and the companies. Accounting counting is a way of giving management the financial information and control it needs to run a portable business or an efficiency organization.Accounting has been defined in so many ways in different people. According to Onovo (2004) accounting is an act or process by which an economic environment which focuses on dealing with i...
ABSTACT The purpose of this work was to examine the use of accounting information in analyzing the financial position of a firm and UAC of Nigeria plc formed the case study .In pursuit of this objective, a survey was conducted with the use of questionnaire, observation and face –to – face interview method. The use of this survey produced data and information which were analyzed in the project. The study comprises of five chapters.The first chapter dealt on introduction of crucial issues.C...
ABSTRACT This work was designed to study the prevention of fraud in Nigeria financial institutions, with particular reference to banks (UBA Plc).Banks deal essentially in cash instrument and other documents which are generally of a negotiable and easily transferable in nature. Hence it is very appropriate to say that the exposure of banks to both internal and external fraud is very great. This practice is very common to area involving cash, cheque and fund transfer operation. Therefore that w...
ABSTRACT This research work seeks to unravel al the ambiguities and uncertainties on the extent to which banks rely on the accounting information submitted by their customers before granting them credit, The commercial objective of banks is to maximize profit, tough other social and economic functions tend to deflect banks from profits maximization and their primary objective. Banks are acknowledge agents of social , economic and political development. As agents of deve...
ABSTRACT Banks are regarded as the bed rock of a nation’s economy. They are the harbinger of economic development through a prudent management of both treasury operations and treasury activities. This survey was carried out in an old generation bank that is fully engaged in transaction of foreign exchange. The study primarily looks into the treasury management operations and the impact of these management operations on treasury activities. Study exploited both the desk and primary sourc...
ABSTRACT In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers. So the aim of this study is to find out the responsiveness and relationship of cost volume profit analysis that could be positive or negative in business decisions. In the study, a questionnaire was used to collect relevant data from the staff of Innoson technical...