Research Papers/Topics in Accounting

The Effects of Multiple Taxation on Small- Scale Enterprises in Ebonyi State

AbstractThe study, "The Effects of Multiple Taxation on Small-ScaleEnterprises in Ebonyi State" focused on finding the changes in theoperations of Small-Scale Enterprises prompted by imposition of multipletaxation. It also looked at the impact of multiple taxation on investmentdecision of SSEs operators. Descriptive statistics was used go study thedata collected for this work through a well-structured questionnaire. TheGodman's and Kruskal's Gamma, a non-parametric measures ofassociation was ...

EFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDERS INVESTMENT DECISION (A STUDY OF GUINNESS NIGERIA BREWERIES LAGOS)

ABSTRACT This research project was designed to examine “effects of Published Financial Statement on Shareholders Investment Decision” (A Study of Guinness Nigeria Plc). The primary and secondary sources of data were adopted. Questionnaires were distributed by hand and ninety nine were returned. Upon presentation and analysis of data, hypotheses were tested empirically using analysis of variance (ANOVA).  The  research  revealed  the  following:  Investors  do  not  analyze financ...

DESIGN AND IMPLEMENTATION OF A COMPUTERIZED DATA BASE SYSTEM OF PATIENTS

 INTRODUCTION   A  Geographical  Information  System  (GIS)  is  a  system  of hardware,  software  and  procedures  to  facilitate  the  management, manipulation,  analysis,  modeling,  representation  and  display  of geo‐referenced  data  to  solve  complex  problems  regarding  planning and management of resources. Functions of GIS in...

BUDGETING AND BUDGETARY CONTROL AS TOOLS FOR ACCOUNTABILITY IN GOVERNMENT PARASTATALS

ABSTRACT This research work was   focused on investigation on the use of budgeting and  budgetary  control  as    tools  for  accountability  in  government parastatals.  (  A  case  study  of  Enugu  State  Housing  Development Corporation). Budgetary control is a quantitative expression of plane of action prepare in advance of period to which it relate. The organization is face with the ...

ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT AS A MANAGERIAL TOOL FOR DECISION MAKING (A CASE STUDY OF NWOKEJI URBAN PLANNING AND ARCHITECTURAL STUDIO [NUPAS]

AbstractFinancial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viable investme...

Value Added Tax (VAT) and Price Stability in Nigeria

 ABSTRACT  Value Added Tax (VAT) is a consumption tax on the value added to a product in the process of production. Like all other indirect taxes, it is a tax that targets the final consumer of goods and services.  The main purpose of VAT in Nigeria is to increase government (state and Local) revenue from the non-oil sector thereby reducing the government’s dependence on oil sales and the budget deficits. In this research work my aim is to determine t...

THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION: PROBLEMS AND PROSPECTS (A STUDY OF BENDEL FEEDS AND FLOUR MILL, EWU, EDO STATE)

ABSTRACTThis research work is aimed at ascertaining the various roles played by using computer in recording accounting information problems andprospects in the modern business world using Bendel feed and flour mill, Ewu, Edo state as a case study. The importance of using computer in recording accounting information will be apparent when considering the fact from the data that is gathered in the course of this work, from the related literature as well as, from intervie...

THE ROLE OF INFRASTRUCTURE DEVELOPMENT ON NATIONAL ECONOMIC GROWTH: A CASE STUDY OF THE TELECOMMUNICATION SECTOR IN NIGERIA

ABSTRACT  The study examines the role of infrastructure development in national economic  growth. A model was specified for the purpose and secondary quarterly data was collected for the period 2000-2010. The objective of this research was primarily to investigate the level of telecom infrastructure development on the Nigeria economy. Statistical technique of ordinary least square (OLS ) was employed for the estimation. Our result shows that development...

THE ROLE OF FINANCIAL INSTITUTIONS IN AGRICULTURAL DEVELOPMENT (1990-2010)

AbstractThis study examined the role of financial institutions inagricultural development. A case study of Nigeria AgriculturalCooperative and Rural Development Bank, with a view to makeuseful suggestions and recommendations as way of enhancing thedevelopment of agricultural sector. The population for the studyincludes large and small scale farmers and the sampling methodadopted for the study is the stratified random sampling in orderto ensure adequate representation of the population. In ord...

THE ROLE OF COMMERCIAL BANKS IN AGRICULTURAL DEVELOPMENT IN NIGERIA (1986-2010)

ABSTRACTThe study examines the role of commercial banks in Agriculturaldevelopment in Nigeria, spanning from 1986-2010. The methodology used isordinary least squares (OLS), using P.C give 8.00 package. The findingsfrom the study support the view that commercial bank loans are not gettingto red farmers. The commercial banks loan to Agricultural sector is positiveand significant at 5% level, contributing 67.65 percent variations in RealAgricultural output in Nigeria. Real interest rate and real...

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURES IN NIGERIA

ABSTRACTThis research examines the role of accounting in the control of publicexpenditures in Nigeria, a case study of control bank of Nigeria, EnuguState. The researcher adopted descriptive survey design. Thepopulation of the study is the combination of internal audit departmentstaff and accounting department staff making it a total of 41. Theresearch used both primary and secondary source of data. In view ofthis, three research questions were formulated to generate expectedanswers. Literal ...

THE PERFORMANCE OF MONETARY POLICY IN THE NIGERIAN ECONOMY (1980-2010)

ABSTRACT The purpose of this project work is based on the relative performance of monetary policy in the Nigerian economy. This work discussed the meaning of monetary policy is as combination of measures designed to regulate the value, supply and cost of money in an economy in consonance with the expected value of economies activities. The study shows further, the aims and objectives of monetary policy which includes price stability, maintenance of balance of pay...

THE IMPACT OF UNEMPLOYMENT ON NIGERIAN ECONOMY (1980-2010)

  ABSTRACT. The term unemployment can be defined as a situation whereby those who are willing and able to work do not find job. This is mostly seen among greduates of various institutions of learning especially in underdeveloped nation like Nigeria. The study was designed to investigate the impact on unemployment on Nigeria economy (1980-2010). The research focuses on determining the causes and effects of unemployment and how the problem of unemployment...

THE IMPACT OF UNEMPLOYMENT ON ECONOMIC GROWTH IN NIGERIA (1970-2010)

ABSTRACTThe term unemployment can be defined as an economics conditionmarked by the fact that individual actively seeking jobs remainunhired. Unemployment is expressed as a percentage of the totalavailable work force. The level of unemployment varies witheconomics conditions and other circumstances. This is mostly seen ingraduate of various institutions of learning especially in underdeveloped nations like Nigeria. The study was designed to investigatethe impact of unemployment on economics g...

THE IMPACT OF SMALL AND MEDIUM SCALE INDUSTRIES ON THE ECONOMIC GROWTH OF NIGERIA (1986 - 2010)

 ABSTRACT The study investigates the impact of small and medium scale industries on the Nigerian economy, spanning from 1986 to 2010. The study adopted Ordinary Least Square (OLS) Linear Specification model. Using unit root test, the work shows that small scale industries significantly contributed to the economic growth in Nigeria despite poor funding by commercial banks. The work recommends among others that government should improve its monetary polic...

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