Research Papers/Topics in Accounting

ACCOUNTING FOR DEPRECIATION IN MANUFACTURING INDUSTRY

ABSTRACT We are in one jet age, Nigeria cannot do without depreciation. The word depreciation is the wear and tear of use of fixed assets or a loss of value of used of fixed assets. The purpose of the study was to enable the accountants to depreciate the fixed assets in manufacturing industry. The chapters run from one to three and justice has been done to this topic. Table of contents Title page Approval page Dedication Acknowledgement Abstract Table of content CHAPTER ONE 1.1 Introductio...

Commercial Banks Lending Practices And The Incidence Of Bad Debt In Nigeria

ABSTRACT In the ordinary course of lending banks incur load debts which are charged against the income generated by the cause for bad and doubtful debts.  Besides, a cursory look at the annual statement of most commercial banks relatively provide for bad debt more than the other banks.  This fact could also be reflected in the relative performance of the banks.  Indeed many commercial banks in this country are a the verge of collapse particularly the state-owed ones.  TABLE OF CONTENTS...

Accounting Problems Of Public Enterprises In Enugu State

This term paper has been designed for all accounting and non-accounting students. It is intended to help all students to grapple with certain fundamental aspects of the accounting problem of public enterprise in Enugu State.           Chapter one defined the concept and explain everything about accounting problem of Enugu State Public Enterprise.           It also deals on the types of nature and role of public enterprise in Enugu State as well as the causes of public ente...

COMMENT ON THE FINANCIAL AND NON-FINANCIAL DISCLOSURE OF AN ANNUAL REPORT (LENOVO)

This paper is a comprehensive summary of a well known company in the world today due to its technological effect on the entire populace. The Company "Lenovo" is a company that deals mostly on electronic and which have made a name and acquired more shares in the market. This write up terms to show and guide students on the way of analyzing a company's financial and non-financial performance. It also shows the contents that are expected in an Annual Report. The researcher made use of secondary ...

The actuarial accounting in the modern financial-accounting management with applications to the entities

ABSTRACT  Theopening of the accounting to the actuarial calculation is a normal consequenceof its evolving spirit. At the origin of the international accounting standardslies the framework for preparing, presenting and disclosing the financialstatements. The framework stays as a reference matrix, as a standard ofstandards, as a constitution of financial accounting. According to theinternational framework, the financial statements use different evaluationbases: the historical cost, the curre...

ASSESSMENT OF CAPITAL GAIN TAX ADMINISTRATION IN NIGERIA: PROBLEM AND PROSPECT.

CHAPTER ONEINTRODUCTION1.1.BACKGROUND TO THE STUDY Taxation is a compulsory levy imposed by the Government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are different types of taxation. These include the personal income tax, company’s income tax, and petroleum profit tax, value added tax and the capital gains tax. Recently, the issue of capital gains t...

LABOUR COSTING

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...

Exploring Entrepreneurship and SME Development in a Post Soviet Context

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...

The impact of monetary policy on foreign trade in Nigeria

the impact of monetary policy on foreign trade in Nigeria

THE PAY AS YOU EARN TAX SYSTEM APPRAISAL OF FEDERAL MINISTRY OF WORKS AND HOUSING AND BOARD OF INTERNAL REVENUE – ENUGU

INTRODUCTIONThe global economic recession, which started in 80’s as a result of decline in the economic growth of developing nations, high rate of inflation, dramatic rise in the price of crude oil, increasing cost of importable, a massive build-up of liquidity in the international capital market and usual fluctions in commodity prices was not fully felt in Nigeria until 1982 when the developed countries applied a series of restrictive monetary and fiscal polities to curtail the forestated ...

THE AUDITOR AS AN INDISPENSABLE PART OF A PROFITABLE BUSINESS ORGANISATION.

TABLE OF CONTENT Cover Page i Title Page ii Approval Page iii Dedication iv Acknowledgement v Preface vi Table of Contents vii CHAPTER ONE INTRODUCTION 1 1.1 Background of Study 1 1.2 Statement of the Problem 4 1.3 Objectives of the Study 7 1.4 Significance of the Study 8 1.5 Definition of the Terms 10 1.6 Scope and Limitations of the Study 10 CHAPTER TWO LITERATURE REVIEW 12 2.1 Definition of Audit 12 2.2 Generally Accepted Auditing Standard 14 2.3 Auditing Principles 15 2.4 Distinction bet...

CAUSE OF BAD DEBT IN COMMUNITY BANK

INTRODUCTION In a modern economy, there is distinction between the surplus economic units and the deficit economic units and in consequences, a separation of the saving investment mechanism. This has necessitated the existence of financial institutions whose job includes the transfer of funds from saver to investors. One of such institution is community bank. The intermediating roles of the community bank place them in a position of “trustees” of the savings of the widely dispersed suppl...

BANK SUPERVISION

INTRODUCTION In any field of human endeavour, the place of supervision tends to assume an all important position, the place of supervision in the banking industry most especially the commercial bank cannot be down played.Orjih (2011:25) often, insider misconducts are discovered during examination of the accounting records of those commercial banks by the CBN, being one of the key supervisory institution in Nigeria.Adelusi (1994) opined that misconduct might equally be brought to the attentio...

ELECTRONIC BANKING/ INVESTMENT AND PORTFOLIO MANAGEMENT (A CASE STUDY OF FIRST BANK NIGERIA PLC )

BACKGROUND OF STUDY The Nigeria banking industry has witnessed a lot of changes since the mid 1980’s and this is reflected in the increased volume and complexity of bank operations, increased innovations and varieties in product and service delivery. These development have not only been technology  driven but have influenced move technological advances.Information technology which is the foundation of modern electronic banking through desktop computers and terminals provide the tools for ...

A CRITIQUE OF THE CONCEPT OF HUMAN RESOURCE ACCOUNTING

ABSTRACT The idea of human resource valuation and reporting existed for more than half a century. The concept continues to be debated by economic, accounting, and psychology theoreticians universally. The main thrust of Human Resource Accounting (HRA) is to identify, quantify and report investments made on human resources of an organization that are not presently accounted for under conventional accounting practice. This study critically assesses the concept of HRA in order to unveil its str...


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