1.0INTRODUCTION This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice. TABLE OF CONTENTTitle page IApproval iiDedication iiiAcknowledgement ivAbstract vTable of content vi CHAPTER ONE 1.0Introduction 1.1Overview 1.2Objective of study 1.3Statement of problem 1.4Research hypothesis 1.5Significance of study 1.6Research question1.7Scope...
INTRODUCTION 1.1BACKGROUND OF THE STUDY: One problem of management is planning but planning is useless if it is not implemented. The success of any plan is based on adequate control and monitoring of the resources of the disposal in order to achieve the required objective. However, this is a research on the implication of accounting as an internal control machanism in Enugu State Ministries. Accounting is defined as art of recording and giving result of business transaction to the client....
INTRODUTION 1.1BLACKGROUND OF THE STUDY Concerted efforts were m ad for many years to involve sub- urban and rural people in Nigeria in modern banking practices. Apart from encouraging the establishment of commercial banks, merchant banks, specialized development bank were created focusing or mortgages Agriculture, savings, co- operatives and other specific areas. Beyond this, rural branches were mandatory for the commercial bank so that the interest of the rural people could be catered for. ...
ABSTRACT Before I delve into this issue, Let us look from the realistic pomt of view, the concept of profitability- it can be seen as that concepts which provides management with alternatives course of action according in the various degree of profitability, stating dearly in relevant cost accounting from the costs and benefit associated with individual projects which enables management to the most profitable. Majority of the policy decision of manufacturing industries are generally dire...
ABSTRACT The study is concerned with an investigation into found and financial Malpractices as a leading factor in Business failure – A case study of Nigerian Telecommunication Ltd (NITEL) By way of background, the study commenced with an overview of the business environments and its effects on business growth and survival. Using NITEL as a case study it was established that in spite of its privatisation. NITEL is still saddled with the problem of bad image arising mostly from fraudulent ...
ABSTRACT This is a research work on human resources management in commercial banks a case study of Union Bank of Nigeria Plc. It is aimed at ascertaining the extent of staff welfare, their training and development, and how it affects the growth of the bank. Important of the study is to enable the bank render good and efficient services to their customers. This could be done when the management might have identified and complied with areas of the work force that needed urgent attention. ...
INTRODUCTION The essence of budgeting is to provide an essential element of control in an organization in order to facilitate the achievement of set objectives .The control process is the fundamental organizationlink between the manager and the other people in an organization in a non profit making organization output various with the objective with which they were established. The objective of public organization could be social and or development in nature . however this...
INTRODUCTION 1.1BACKGROUND OF THE STUDY Many people tend to seriously think that auditing is a subdivision of accounting, probably that is how it was introduced to us and because every auditor is an accountant but every accountant is not an auditor. Auditing has its root elsewhere. The relationship of auditing and accounting is close, but they are not the same. There are business associates. Accounting is concerned with collecting, classification, correction, summarization and communicati...
1.1INTRODUCTION Most businesses use planning and budgeting procedures to prepare for the future. Manufacturing firms need to understand the relationship of sales revenue to product costs, selling expenses and administrative expenses as yearly as possible in product development. Therefore, the practice of standard costing and budgetary control system has been a crucial area of concern for manufacturing firms in Nigeria it is known that in this technological age, that for an organization to mak...
INTRODUCTION 1.1BACKGROUND OF THE STUDY Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country during the period from 1952 when the first banking ordinance was enacted to regulate and control the activities of commercial banks in the country till pres...
ABSTRACT A research into the implications of Nigerian value Added Tax [VAT] on the payers [ a case study of Enugu State ] cannot be over –emphasized . In pursuance of this investigation , the research used both primary source of data collection , like oral interview as well as secondary sources such as textbooks , Journals ,Magazines and professional bodies . The data collection were then analysis using simple percentage , pie chart and the chi- square . It will be noted...
ABSTRACT Budgeting have a role to play in this present economic development of Nigeria. Budgeting which is defined as “A financial statement prepared and approved prior to a defined period of true of the policy to be purpose of attaining that period for the purpose of attaining a given objectives is primarily a process of planning and control. A well prepared budget provides management with a planned programme based on research by the entire organization. In addition, a carefully plan...
ABSTRACT This dissertation is concerned with the survey of the high rate of failures in shorthand. This enables the researcher to have a broad and elaborate knowledge of the problem faced by shorthand students and how they can be tackled. Shorthand, formally known as phonograhy is an art; a time saving system of writing by sound. The advantage can be blurted due to the excessive rate of failure. This dissertation covers the background of the study problem and signification of shorthand. I...
INTRODUCTION 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 newspapers...
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...