ABSTRACT Capital budgeting involve basically the estimation of the cash flow, estimation of the expected cash return and application of evaluation techniques in making investment decision.This study looked into the extent to which the Nigerian breweries do carry out proper evaluation of capital project before making their investment decision as well as the extent in which other factors are consider in the decision process.The study wills assertion the extent to which capital budgeting evaluat...
CHAPTER ONEINTRODUCTION1.1 Background of study Union Bank of Nigeria plc is one of the first generation banks started to the colonial era. Formally known as Baraclays bank DCO (Dominion Colonial and Overseas) it was opened in1917. In compliance with the directive of the government in 1968, that all companies (Including Banks) must be incorporated locally in Nigeria in1969 and its name was consequently changed to Baraclays Banks o...
CHAPTER ONE1.1 INTRODUCTIONIn most developing countries including Nigeria, government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating services of an economic or social character on behalf of the government. Since the colonial era, especially after independence in 1960, Nigerian public enterprises have witnessed a stead...
ABSTRACTThe purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study. This research also became necessary in order to bring to the proper understanding of the enquirer the best ways to solve such problems connected with the taxation especially: what is taxable, which system of tax is acceptable, the rate of tax evasion and avoidance and the assessment of ...
ABSTRACT This study deals with impact of loans and Advances in community bank: A case study of Okulu community Bank Ebugu. To Quicken this study four research and four hypothesis were formulated. Based on the a structure questionnaire was built to clict the needed data from respondent mean and standard deviation were used in analyzing four research questions, while to test was used the further test the hypothesis. Major findings includes: That the lending requirement for small sc...
ABSTRACTThis study is motivated by the fact that federal expenditure and money supply as a tool on the rate of unemployment. But to which extent, these instrument have contributed either to worsen the problem of unemployment or alleviate it.To investigate this problem, two hypotheses were formulated as follows.Ho: There is no relationship between money supply and unemployment.Hi: There is no relationship between federal expenditure and unemployme...
CHAPTER ONEINTRODUCTION 1.1 BACKGROUND OF THE STUDYThe management of financial resources in the pubic sector is the heart of government administration of financial manning and control in pubic sector. Financial control can then be seen as the process, which assures that financial resources are obtained economically, and used effectively and effectively in the accomplishment of descried galas.Thus of can be said to be an assurance process, which includes the process of decision –...
CHAPTER ONE1.0 INTRODUCTIONThe rigorous and strains of borrowing, especially in Nigeria and Africa in general are not doubt enormous. The fault is not that of the lenders (banks) alone as critics claim that the borrowing public are partly responsible for the frustrations. A large portion of the borrowing public are substantially under-educated (about borrowing with this regard, they approval heir prospective lenders unprepared and largely ignorant of the why’s and what’s of th...
CHAPTER ONE1.0 INTRODUCTIONAccounting is very essential in every profit makingorganization that has economic resource such as money, machinery and building, while it has bee called the language of business. It has serves as a language to provides financial information about non profit oriental businesses organization such as churches, government, charities, hospital, club etc. In addition once role or objectives in life as a manager. Politician, investor, student he wile find th...
CHAPTER ONE1.1 INTRODUCTIONRecently the government feeling the mismanagement of our parastatals has been the subject of debate. It felt that some of these parastatals are performing below expectation. Some incurred huge debt, which are being repaid and serviced by the government. The government is also worried that substantial part of it votes were used to support public enterprise whose provision of goods and services were often expensive, inefficient and subject to political...
ABSTRACT This study deals with the effect of the computer to the accountant. It is carried out to the investigate the various way in which computer affects the accountant as processional. Some hypothesis were formulated subject to verification. These hypothesis are1. Computers does not effect on the accounting profession.2. Computers does not perform task with maximum speed and accuracy that will make the job of the job of the account staff a lot easier3. ...
ABSTRACTIn order to counter the need fluctuations in the prices, demand, supply and income fro primary products, to reduce the risk of over dependence on primary production and to modernize the economy and increase employment opportunities, most developing countries have adopted a policy it is widely behaved that bring high standards of living, it increase economic flexibility by making more occupation. Goods and services available and also the industrial; sector tends to have more linkage ef...
TABLE OF CONTENTSTitle Page IIApproval Page IIIDedication IVAcknowledgment VTable of contents VIIIAbstract VIChapter OneIntroduction1.1 Preamble �...
ABSTRACTThe use of financial statement in any business organization cannot be over emphasized, financial statements are needed by variety of people for different purposes.For instance, the government needs the financial books (reports) of a company for taxation purposes, the investors want to know how profitable a company is and will be able if the management of the company will like to know the level of their performance, all these cannot be known without the analysis of financial statement ...
ABSTRACT Balance sheet audit are established to know the state of affairs of company’s. it is necessary and assist the auditor to solve problems arising as a result of post balance sheet events. Lastly, with the help of the balance sheet audit the auditor has been able to allocate time for the assessment of a company’s asset and liabilities failure of which affect the report of the auditor. The question is, how is it useful to an auditor. It is the aim of this research work to find...