INTRODUCTION Taxation can be variously defined. Fundamentally, however, it is of course a compulsory levy on income since the decision to pay tax is not that of the taxpayers. According to Amaechina (1998:9), taxation has been defined as "a levy which a government imposed on the income of the citizens or corporation in a state for which the government make no direct benefit to the taxpayer"; or.”a non-punitive but yet a compulsory levy by government on the properties and income of individua...
ABSTRACT This project work is undertaken with a view of finding out the appraisal of inventory management and control in the manufacturing industries. (A case study of kip beverages Nigerian limited ogidi). The study was necessitated by the apparent poor performance and the resulted large operating losses of most of our industries which retard their growth. There are a lot of public concerns on such issues as inventors show unwillingness their money on the industries. The purpose of these st...
ABSTRACT Accounting information provided by means of financial statements- The income statement and the Balance Sheet are often in summarized form. Viewed on the surface, the truths about the results and the financial position of a business hidden in them remain veiled. To be of optimal benefit and as well enable the users make well – informed decisions, financial statements need to be analyzed by means of ratios. Therefore, in order to establish the role of ratio analysis in busines...
ABSTRACT This research work on “Evaluation of inventory management as a tool for effective organization productivity” is aimed at discovering and maintains the optimum level of investment in all types of inventories from raw materials and supplies to finished goods. The source of data for this work is the primary and secondary sources. The primary sources are made up of interview, questionnaire and personal observation, while secondary source include the text books, journals and magaz...
INTRODUCTION The notion of the auditor being bound or a watchdog is gradually changing for the better as internal auditing has undergone tremendous changes in recent past. The actual functions of the auditor is often surrounded in secrecy or held in some kind of awe. Major notes of internal auditing have not been clear to the majority of people in the society. In view of numerous corrupt practice, frauds and embezzlement often uncovered by probe tool has often been questioned. It is the real...
Internal auditing efficiency as a tool for improving company's performance .the full project is needed.thanks
ABSTRACTOnline banking system has become an important practice among Commercial Banks in Nigeria. The introduction of online banking has improve banking efficiency in rendering services to customers, it was in line with this that the study aim to review the system design of the online Banking system of Access Bank Plc. Access Bank Plc Online banking guidelines are in line with the CBN Online banking guideline. The bank has an effective online banking system which has improve its customer’s...
Abstract: Labor cost is a significant element of cost especially in an organization using more manual operations. It is the cost of human endeavour in the product and requires coordinated efforts for its control. The management objective of keeping labour cost as low as possible is achieved by balancing productivity with wages. The object is often achieved by paying higher wages to limited satisfied workmen with high productivity. Low wage does not necessarily mean low labour cost. You sh...
ABSTRACTThe study sought to determine the effect of internal control system on financial performance of manufacturing firms in Kenya. To achieve the objective of this study, the study used hypothesis testing research design. The study tested the following hypotheses: H1: Internal Controls and Financial Performance are positively related; H2: Internal Controls have a significant impact on Financial Performance. The population chosen for this study was 65 manufacturing firms registered by...
ABSTRACTThis project studied the cause of disparity between male and female enrolment in Enugu State College of Education (Technical) Enugu.Chapter one the research population comprised student and lecturers of Enugu State College of Education (Technical) Enugu from three schools namely, school of business education, science education and technical education. The population prompted the researcher to regard the entire population as the sample.The questionnaire was the major instrument used. I...
INTRODUCTION Any business unit that wants to survive must make the right decision. The era of mile of thumb is gone; employing it is a sure way to fail absurdly. The price of any conceivable item from garri and bread to radio and book not to mention petrol has been soaring in geometric proportions over the years. The economy is truly in distress. These compounds and complicates, intricate the problems of most organisation and their effective planning and decision making processes. Other fa...
AbsractThis discussion paper is concerned with entrepreneurship and the development of small andmediumsized enterprises (SME) in Central and Eastern European (CEE) countries, wherethe transition from a socialist command economy towards a marketbased system opened upenormous possibilities for private entrepreneurs. Since the early 1990s, private entrepreneurshipgained ground, and the same applies to research on new and small enterprises [e.g., Aidis (2003,2006), Aidis et al. (2007), Djankov et...
ABSTRACT Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the available accounting information and on how the bank utilizes the available information. Commercial banks might not really understand the impact o...
ABTSACT The impact of information technology in accounting system (a case study of unilver nigeria plc lagos state) Before now, business Success was built on the ability to move goods and services with speed and accuracy. Today, information has become the fuel that powers business Success .In contemporary Cooperate world, information technology is deployed to gain competitive edge. Management will often worry about the cost(financial and social) of putting computer based system for processin...
ABSTRACT Accountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost element. This role of management accountant to the management has been in doubt because of incessant increase in the cost elements of goods manufac...