ABSTRACT The impact of standard costing on profitability and managerial effectiveness of a manufacturing industry. The standard cost reveals the goals, spur actions, and provide check or controls such that exceptional profit oriented goal performance can be achieved and on the reverse, adequate punishment to be exercised for bad performance. Standard costs cause appraised to be made over production facilities and from management intentions and capabilities and is a first step in strength ...
ABSTRACT This study is intended to find out the impact of government internal audit and accountability in ministries and Extra – ministerial in Nigeria context specifically. The literature review describes the various internal audit and accountability in ministries and extra-ministries and efficient application so that the funds general within these entities are properly utilized and accounted for by the responsible officials. The arrangement of the topic discussed in reviewing the l...
INTRODUCTION This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice. TABLE OF CONTENTTitle page IApproval iiDedication iiiAcknowledgement ivAbstract vTable of content vi CHAPTER ONE 1.0Introduction 1.1Overview 1.2Objective of study 1.3Statement of problem 1.4Research hypothesis 1.5Significance of study 1.6Research question1.7Scope an...
ABSTRACT This research work is conducted as part of the requirement for the award of a Higher National Diploma (HND) in financial studies (Accounting). It highlights the authors effort in finding out the ways which management audit is used as a tool of achieving organizational objectives in our everyday organizations. The entire work is divided into five chapters, chapter one is an introductory analysis of the topic, then the background of the study, significance, scope and limitation, the pu...
ABSTRACT An appraisal of the internal control system in commercial banks in Nigeria have attracted the researcher to investigate those strengths and weakness, of these study. After every thing the researcher concluded that the internal control system in commercial bank is sound in principle and effective in operation. TABLE OF CONTENTS Title page Approval page Dedication Acknowledgement Abstract Table of contents CHAPTER ONE 1.0Introduction 1.1Background of the study 1.2Statem...
INTRODUCTION Tax is a compulsory levy, which a government imposes on the income of eligible citizen in a state of which the government makes no direct benefit on the taxpayer. Revenue means the money government receives from tax. In this situation, tax evasion is a strong weapon, which fight against the revenue generation in our country. As we know that tax evasion is the deliberate attempt of a taxpayer not to pay tax while avoidance is refers to attempt of a taxpayer to reduce his ...
ABSTRACT Accounting ratio is the most important factor used by management, creditors, investors and other users of financial statement in carrying out most business decisions. It uses an application in making most business decisions remain inevitable. This study has, therefore been divided into five chapters; the first chapter briefly introduced the topic by looking at the definition of accounting ratio; it contains the statement of problems, the objective of the study and the limitation of...
ABSTRACT This research work has been designed purposely to determine the ways in which hotels keep proper accounting records. Hotels are industries that provide hospitality to people, making them have a home away from their normal homes; they are mostly a tourist sight for visitors in the country. They provide services such as rooms, meals and transportation and project the image of the country, in return for payment. The central goal of this study is to bring to focus the relevance of ac...
1.0INTRODUCTION National Insurance corporations of Nigeria (NICON) has its own method of making decision, ways of co-ordinating activities of the undertakings, ways of communication, information and ideas and ways of evaluating the success of enterprise in meeting its objective, just as very other organsiation. Every institution requires management. Some managers tends to be more effecting while other tends to be lonys, but management, good or bad is universal and of great importance in any o...
INTRODUCTION The growing complexities and challenges of global industrial cum business environment characterized by harsh government policies, dwindling. Fortunes and the force of competition have imposed considerable responsibilities on business outfits to either swim or sink. These thus compel companies to depart from being run by a man and his wife or by few friends to assuming bigger status, enlarging their sizes and resources so as to dominate the aforesaid challenges. Two mean of risi...
1.1INTRDUCTION According to annual report of the Central Bank of Nigeria, the Nigeria economy has performed less well in the 1980’s than the 1970’s. Much of the growth in both periods was based on performance of the oil sector. By 1970 oil output stood at 558 million barrels and increased to 823 million barrels by 1973. Between 1975 – 1985, oil output per day averaged between 1.8 and 2.3 million barrels respectively. With the dramatic rise in oil price in 1973 and 1974 oil came to acc...
1.1GENERAL INTRODUCTION Every organization, profit or non- profit making has objectives and goals in mind to achieve, for profit whole for the non- profit making organization their goal is to satisfy the social need of the citizens, and in the achievement of these purposes, supervisor more often than not of its activities, play a document role. But the largess of the size and scope of these organization have some times made it impossible for the executors to exercise personal and irs...
ABSTRACT This study, an analysis of development in Nigerian balance of payment (1995 – 1999) was carried out to assertion whether Nigeria has been paying her wages internationally to examine the statement with a view to determine what recent developments have taken place in Nigerians foreign trade and others transaction with the rest of the world. Information was collected using literary method i.e. various publications, textbooks newspapers, magazines and journals. Also, oral interviews ...
INTRODUCTION The essence of budgeting is to provide an essential element of control in an organization in order to facilitate the achievement of set objectives .The control process is the fundamental organizationlink between the manager and the other people in an organization in a non profit making organization output various with the objective with which they were established. The objective of public organization could be social and or development in nature . however this...
ABSTRACT The subject of this research investigation is the role and functions of internal auditing within the local government councils in Enugu State, specifically, this study has empirically investigated the present situation functions and problems of the internal audit department within the local government councils in Enugu. The major problem of the researcher was to find out their relevance to the to the effective and efficient performances of the local government areas. The research met...