ABSTRACT A budget is a quantitative plan of action prepared in advance for the period to which it relates while control encompasses all the methods and procedure which directs employees towards achieving the organizational objectives. This work is carried out to know how budgeting process is required to achieve different purposes within an organization. In addition to aiding, planning, coordinating and communicating activities of an organization, budget provides a financial blue print that e...
ABSTRACT This work is designed to find out the financial problems and prospects of privatization in Nigeria, a case study of Nigeria Breweries Plc. The work therefore covers the background, significance and objectives of the study in chapter one. Which chapter two views issues dating to literature and tried to highlights it’s concepts and inceptions of privatization in Nigeria. Chapter three shows the research design and methodology and pointed out the area of the study, the population, det...
ABSTRACT Over the years, the Nigerian society has been filled with stories of wrong practices such as stories of ghost workers on the pay roll of Ministries, Extra-ministerial Departments and Parastatals, frauds, embezzlements and setting ablaze of offices housing sensitive documents and corruption leading to none or poor accountability of individuals in public offices of the country. One of the most researched and least understood variables in public sector accounting of the nation is how...
INTRODUCTION The management of an organization is concerned with planning, the managers outline the steps to be taken in moving the organization towards its objectives. In organizing, the managers decided how best to put together the organization’s human and other resources in order to carryout these steps that are necessary to ensure that ever part of the organization is functioning at maximum effectiveness. Through decision making, the manager attempts to make rational choice between alt...
ABSTRACT The subject matter of this research work is to evaluate the extent to which Small Scale entrepreneurs in Enugu have been able to obtain loans and raise finance from Nigerian Commercial Banks as a major source of finance to the economy. The main objective of the study is to establish the role of Commercial Banks in financing Small Scale Enterprises (SSEs) in Enugu .A review of literature was done to ensure the conclusion of the study. Based on the analysis, Commercial Banks comply w...
ABSTRACT Human beings are often said to be the most difficult animal God created because it would always desire for something or conditions better than the one it find itself. The notion has proven itself to be true giving the incessant cases of financial frauds that have littered the history of human race. Funny enough, fraud and other financial irregularities are on the increase in the banking institutions where money are supposed to be keep safe and free from harms and troubles. This ...
ABSTRACT This study has been focused on the applicability and sustainability of pension administration as it affects employee performance and overall efficiency in Kaduna Polytechnic, Kaduna. Two hypotheses were formulated and tested; thus have: H0: That the pension administration has no impact on employee morale and performance. H1: That the pension administration has positive impact on employee morale and performance. The study also reveals existing literatures on the theory of pension admi...
Abstract An Analysis of the importance of capital budgeting in business management, a case study of Nigerian Bottling Company Plc. The ultimate purpose of capital budgeting is to analysis the steps involved in assets management, utilization of the assets and stating the timing difference between accounting and depreciation. In the study of capital budgeting in business management, chapter one introduces one into the study, defined the scope of and problems to be examined in the study. It als...
ABSTRACT This research on An appraisal of leadership and its effectiveness in organizational performance with particular reference to NIGERCEM company Nkalagu, style operational in NIGERCEM presently and its effectiveness as a means of achieving organizational and national goals. In carrying out the research therefore, reference was made to sources including some related literature. In addition, questionnaire method was extensively employed to gather the necessary data for the study. This sup...
ABSTRACT Over the years, the important of the taxation to all establish government, be it democratically elected or monarchical elected or even military rule has especially a greater deal of sophisticated. Tax law and statutes has been implemented to raise income for the government. This become massive project like building of the bridges, road construction and hospital could not has been possible if the massive do not invest to see that this project become reality. This tax laws and status h...
ABSTRACTCapital structure is the proportion or each type of capital debt and equity used by a business organisation. Many organizations employ debt in their capital structure because of its benefits. One of the benefits is that interest on debt is tax deductible and reduces tax liability of the organizations concerned. Furthermore, failure to pay interest commitment can result to financial backwardness. The financial managers consider so many factors in their capital structure decisions becau...
TABLE OF CONTENTSTITLE PAGEAPPROVAL DEDICATIONACKNOWLEDGEMENTPREFACETABLE OF CONTENTCHAPTER ONEINTRODUCTION1.1 STATEMENT OF PROBLEM1.2 OBJECTIVE OF THE STUDY1.3 SIGNIFICANCE OF THE STUDY1.4 LIMITAITON AND SCOPE OF THE STUDY1.7 DEFINITION OF TERMSCHAPTER TWO2.0 REVIEW OF RELATED LITERATURE 2.1 ACCOUNTING CONTROL SYSTEM2.2 NEED FOR ACCOUNTING CONTROL2.3 ESTABLISHMENT AND MAIN DIVISION OF ACCOUNTING CONTROL2.4 COMPONENT OF ACCOUNTING CO...
TABLES OF CONTENT TITLE PAGE DEDICATION ACKNOWLEDGEMENT TABLE OF CONTENTS CHAPTER ONE: INTRODUCTION 1.1 BACKGROUND OF THE STUDY 1.2 STATEMENT OF PROBLEM 1.3 OBJECTIVE OF THE STUDY 1.4 DEFINITION CHAPTER TWO 2.0 LITERATURE REVIEW 2.1 HISTORY OF ACCOUNTING 2.2 DEFINITION OF ACCOUNTING 2.3 FEATURES OF ACCOUNTING CHAPTER THREE 3.1 SUMMARY UP 3.2 RECOMMENDATION REFERENCE INTRODUCTION The aim of this research project is to look into in details the accounting profession and then enumerate ...
The research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff of the five major selected banks. Usin...
There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Administrative management and 30 internal auditing totalling 85 was randomly sampled and stratified a...