ABSTRACT Value added tax is a tax on consumed goods and services of individuals and corporate bodies made payable to the government. It serves as a source of income for satisfying collective wants and for regulating both economic and social policies and programmes. In the recent past, other forms of taxes were existent in Nigeria with the exception of VAT and they could not generate enough revenue for execution of government projects and programmes. In view of this, the value added tax was i...
ABSTRACT This paper is on the role of banks in the development of entrepreneurship. It is aimed at dealing with the problems encountered by entrepreneurs in acquiring loans for their business, and also the role banks play in the development of entrepreneurship in Nigeria. It seeks to look at the problems of getting the loans and also that of the banks contributions to the average Nigerian small-scale enterprises. A detailed research methodological approach, which involved, the review of...
ABSTRACT Working capital is the ability of a business to meet its short-term liabilities as they fall due to out of its short-term assets. It is therefore necessary that a company should maintain a well-articulated and consistent management of its working capital. To facilitate the exposition of this research work for lucid understanding by our readers, this work had been divided into three chapters. In course of the study, it was observed that ANAMCO has adequate working capital to improve ...
ABSTRACT This research work is basically in the appraisal of the problems and prospects of marketing auto maintenance service work services in Enugu metropolis. The research work structure both the big auto maintenance service firm and workshops ant the small auto maintenance services workshop vita the road side mechanize. The data needed for their study was collected from the management of these auto maintenance service workshop and the customers of these workshop consist of vehicle o...
ABSTRACT It is often heard that some companies tries to manipulate their financial statement to avoid paying tax or even when they say it is lesser than they supposed to have paid, deposit the tax incentive given to them and that make the researcher to look in depth to find out the effect of this tax incentives offered to private investors and its impact in the industrial development at the entire nation. How far has the tax incentive helped to redirect the investment pattern in Nigeria? It ...
ABSTRACT The purpose of this study is to determine the impact of monetary policy on foreign trade financing. To do this data were collected from both primary and secondary source. Primary sources include CBN Officials while secondary sources include textbooks, journals etc. the major instrument for data collected is the questionnaire, the data are presented in table and analyzed with chi-square. Having analyzed the data, the following finding were made. 1.There is an extent to which moneta...
ABSTRACT In the course of this research work, entrepreneurship means people establishing their own business in which they have total control of. This Mrs. Nnenna B.A. (1999) explained that entrepreneurship is when the people opened or establish their own small scale business that they have knowledge about its operation and also they capital. Data where collected from both primary and secondary sources, the analysis of the researcher brought out a population size that he used to determine...
ABSTRACT We have witnessed in recent times drastic changes in business trend, in our country. The reasons for these may be fraud, misappropriation of fund, lack of accountability and general company crises. It has been discouraged that management inefficiencies has been the root cause of company poor performance in Nigeria. These brings about the importance of efficiency in auditing and its effect in improving company’s performance in such cases the need for the services of a qulifi...
ABSTRACT There appears to be little doubt about the fact that frauds in banks are a matter of the greatest concern to accountant, the monetary/political authorities and the generality of Nigerians today. It is so for many reasons. The methods acquire sophistication by the day. The size increases in geometric progression. The people involved hitherto are among the respectable members of the church, the mosque, and the community. Also, the results of the incidence are damaging. Frauds lead to ...
ABSTRACT The purpose of this research work was to determine the application of accounting principles in insurance companies. The limitations that prevent their proper application and whether insurance accounts are in conformity with the generally accepted accounting principles. Data were collected from respondents mainly accountant and managers from different insurance companies in Onitsha through personal interview. However, the outcomes showed that the accounting principles adopted by in...
ABSTRACT We are in one jet age, Nigeria cannot do without depreciation. The word depreciation is the wear and tear of use of fixed assets or a loss of value of used of fixed assets. The purpose of the study was to enable the accountants to depreciate the fixed assets in manufacturing industry. The chapters run from one to three and justice has been done to this topic. Table of contents Title page Approval page Dedication Acknowledgement Abstract Table of content CHAPTER ONE 1.1 Introductio...
ABSTRACT The polytechnic is a stand out public sector institution in Nigeria. Naturally, therefore when inspite of the dwindling finances of the polytechnics by government, the financial crisis is largely blamed by highly placed-government functionaries (like the executive secretary of the National Board for Technical Education and the minister of education) on the financial mismanagement in the polytechnic system well-meaning accounting researchers are bind to be interested. This pr...
ABSTRACT Accountability is a function of auditing, Auditing contributes immensely in ensuring efficient, effective and economic use of resources available to any legal entity. To substantiate this assertion the researcher chooses Government House Enugu to discuss on auditing as an aid to accountability. Chapter one dealt with the introduction on auditing as an aid to accountability and the problems that hinders auditing function (accountability). In Chapter two related literatures were revie...
ABSTRACT This research work is focused on the procurement procedures for small and medium scale business – SMEs with regards problem and prospects. The study examined the background of the study, its scope, statements of problems, objectives of the study, scope and limitation of the study and definition of terms. The existing literature on the role of capital market institutions, method employed in gathering relevant data were examined. The research work also concerned itself with the...
ABSTRACT The impact of financial planning in the survival of small business in Nigeria was initiated but approved by able hands of the supervisor. The ball was set running by articulated objectives and problem statements which this research intends to answer in chapter one. To this effect review of post and present literary works was reviewed to come up with a new concept of the topic through definitions of new ideas of small business, financial plan to a full elucidation of what small b...