INTRODUCTION 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 financial statement are a reflection of the affairs of the organization as appeared in these recor...
INTRODUCTIONThe entire development of a business enterprise in a particular country required difference institutional frame work.One of such institutional frame work is the co-operative business enterprise. The word co-operative can have different interpretation. In a lay man’s language, it means working together or working mutually. Another interpretation which is where our emphasis lies, means a unique type of business organization. The co-operative has been defined by different...
ABSTRACTIn order to carryout any management functions effectively the top management of an organization will need information to plan, organize, direct, co-ordinate and control the activities of the organization. The management will generally not time or expertise to collect and analyze the pies of information it needs for its management functions. Accordingly, the internal auditor is usually appointed to do this on behalf of the management.The internal auditor does not only provide managem...
INTRODUCTIONAs men invented tools, weapons, clothings, shelter and language the need for training becomes an essential ingredient in the match to civilization. Whether our ancestors struggled upon or invented these facts of civilization is relatively of little significant. What is more important is that man has the ability to pass on to others the knowledge and skill gained in mastery circumstance. Deliberate example, signs and words did this, through these devices another received the ...
INTRODUCTIONManagement is a social process entailing responsibilities for an effective planning and regulations of operation of an enterprise in fulfillment of a given purpose on task. Breach E.F.L (1975)Management is essentially the process of defecting the efforts of other people usually subordinators in order to achieve a specific objective it could be said to be “the art of getting thing done through other people” the basic managerial functions of directing controlling planning or...
INTRODUCTIONEvery business firm normally will like to know hoe it performed over a period of time, thus leading to the preparation of profit and loss statement. They also ask about their position at a particular pointing time, which leads them to prepare balance sheet.Finally, they will like to know where they are heading, which has led to the preparation of budgets.Budget is term used locally by a layman. Layman confuse budgeting with planning. A budget is part of a plan. A plan can ...
INTRODUCTIONInvestigation are been carry out in this project, central bank of Nigeria is a financial institution establishment by the law (Act of parliament) vested with power of promoting monetary stability sound financial system by issuing legal tended currency, maintain the value of domestic currency etc. CBN source of funds were form share capital, general reserve, currency in circulation deposit by federal government (FG) deposits by the sate government and deposit by banking industries ...
INTRODUCTION The availability of information is crucial to the successful pursuance of virtually every human endeavor. However, Hirshleijer and Riley (1979) observed that in order for any particular piece of information to be beneficial to the user, it must have precise definition and value. While the definition relates to the message about the various events that may happen, the value is about the payoffs likely to be derived by acting on the message received. If a message is not understood ...
INTRODUCTIONThis project work has a basis on the identification of the roles of community banking system in the promotion of rural development in Nigeria.At present, there are numerous community banks spread throughout the country. These banks with their services have tremendously enabled the government to fulfill its aims of catering in a controlled manner for the teeming population of the economically disadvantage people.A survey of the operations of the community Banks in the country shows...
ABSTRACTIsusu Co-operative Society is an association of all categories or level of members without religious, political and ethnic inclinations. It exists with an aim of giving self-help to the members through uniformed monthly contributions. It provides some benefits and rights to the members.The co-operative society has existed with some problems, which affects the progress of society. The problems as discovered were due to the poor managerial effect and inexperienced member.These pro...
INTRODUCTIONThe success of a business is generally attributable in great measure of the ability of its management personal to cope with probable conditions of the future. Short range as well as long-term plans must be made accomplished through sound management evaluation. However, many aids have been controlling and co-ordinating the function of their business. One of the tool which encompasses vital and needed information in guiding companies profit path is the Break-Even theory. T...
ABSTRACTA research into the spiral growth of banks in Nigeria: manpower problems and solutions cannot be over-emphasized. In pursuance of this investigation, the researcher formulated four research objectives. Utilized library and sample survey techniques.Data were gathered through primary and secondary sources. The data gathered were then analyzed using tabular and textual modes of data presentation.The major finding of the research was that the institutional arrangements available to ...
INTRODUCTIONThe major thrust of this chapter x-rayed the emergence of todays’ co-operative.Principles. The international co-operative alliance (ICA) came into being in 1895 in London, England. The ICA roap is the regional office for Acia and the pacific of international co-operative Alliance (ICA) the world body of all co-operative with its head office in Geneva founded in London on 13 August 1895. I C A is a member – based organization with national and international co-operative organ...
INTRODUCTIONIt has been noted that the efficiency and the productivity level of the workers in nay organization depend to a great extent on how well the organization is managed. In the contemporary time, man has always geared his efforts towards ensuring that the concept of management is not thrown to the winds, and he does thus in order to enhance he chances of organization to enjoy optimal productivity. Moreover, it is an established fact that management, according to Ejiofor (12987) is the...
INTRODUCTIONSometimes, one wonders why some people perform more than others on the job or better still why people work hard. Man in his natural from is somehow lazy and always tries to gravitate towards his comfort unless some kind of force or situation arouses his desire to move out of his confronts zone in other to avert negative consequences or reap a positive reward as it becomes the motives for his working towards his set target (motivating factor).Given the above illustration, managem...