ABSTRACTThis research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other. Data were collected from primary and secondary sources which include the use of questionnaires, per...
ABSTRACT Budgeting as an instrument of planning and control techniques is very important in the thinking of modern government and also with economist.Government budgeting means the procedure for the planning, authorization and the control of government expenditure, so as to adjust it to the expected volume of revenue. Budgeting is aimed to achieve greatest efficiency and economy in government operation. The term budget has been defined by various individuals, scholars, authors, and authoritie...
ABSTRACT This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the related lit...
ABSTRACT The study investigated and sought to establish the relationship between internal control systems and financial performance in public institution in Rivers state. Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity, Accountability and Reporting as the measures of Financial performance. The Researcher set out to establish the causes of persistent poor financial performanc...
ABSTRACT This research work was conducted on with special reference to the impact stock valuation method has on financial report statements of manufacturing company with reference to Seven up Bottling Company. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing stock. This research work examined if the method used was as a result of the prevailing economic circumstances. A survey research desig...
ABSTRACT This study is aimed at examining the challenges of women in starting a business enterprise in Nigeria with reference to textile seller in Lagos Island. The specific objectives include: (i) to examine the factors that motivate women enterprise with the sector; (ii) to determine the relationship between the factors that motivate women entrepreneurs and the challenges they face in business (iii) to examine the relationship between the factors that motivate women entrepreneurs and the...
ABSTRACT This research work impact of SAP on accounting principles is deliberated to give a prevailing constraint and has been narrowed down by insufficient write up in the topic,. To carry out the research this subject has been divided into five chapters. Chapter one contains the introduction of SAP and fundamental accounting principles. It went further to state the problem to be studied and why this research was carried out the scope and limitation of the study. A number of past related lit...
Abstract This study examines the relationship between corporate social responsibility and firms’ strategic tax in Nigeria with the use of secondary data, sourced from ten (10) randomly selected firms’ annual report and financial summary between “2005-2014”. The study makes use of ordinary least square for the analysis of collected data. Findings from the analysis show that the sample firms invested less than ten percent of their annual profit to social responsibility due to their stra...
ABSTRACT This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the related lit...
ABSTRACTThis research work was conducted on with special reference to the impact inventory valuation methods has on financial report statements of manufacturing companies. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing inventory. This research work examined if the method used was as...
ABSTRACT This study was able to ascertain a review of the investment activities of commercial banks – the impact it has on the economy judging from the fact that the consistent decline in the nations external reserve is as a result of little attention to the productive sector of the economy. This research work was able to identify the various forms of investment undertaken by the commercial banks specifically that of First Bank and Union Bank having identified them, it also went further to ...
ABSTRACT The intention of the this research work is to analysis the various methods of revenue collection in government establishments and to find out how far these methods of revenue collection achieved the objectives of the organisation, university of Nigeria teaching Hospital Enugu as a case study. The research will be carried out through series of oral interviews and distribution of questionnaires, the data that will be collected will be analyzed as well as interpreted by the researche...
ABSTRACT The alarming rate at which fraud is being perpetrated in the business world has been a thing of great concern to the accountancy profession and well – meaning individuals in the society. This has given rise to discourses in the academic papers, etc. on circumstances that lead to fraud perpetration and ways of curbing this menance. A study was conducted to determine the extent of fraud in companies in Port Harcourt and Aba and the control techniques that could be adopted to prevent ...
1.0INTRODUCTION 1.1BACKGROUND OF THE STUDY ABSTRACT The vital instrument for the control of the organizational resources is the internal control which has internal audit as its instrument. This important father makes the researcher to choose “internal auditing as an instrument of effective management. For this project, the institute of Management and Technology (IMT), Enugu has been used as a case study. The researcher made use of both primary and secondary data, structured questionnaires...
ABSTRACT A research work into Accounting for pensions and Gratuity (A case study of Anambra State) cannot be over – emphasized. In pursuance of this investigation the research used both primary source of data collection, like Questionnaire as well as secondary sources such as text books, Journals, Articles, etc. The data collections were the analysis using are Agree, Strongly Agree, Disagree, Strongly Disagree. Effect was made in this research work to investigate on the constraints encounte...