ABSTRACT The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized. In order to achieve this objective, the project work was divided into five chapters, each chapter dealing with an aspect of the work and helps to highlight the rudiments which when collated, get the root of the investigation. Chapter one deals with the background of the study, statement of problem, purpose of the study, delimitation of the study, ...
1.1 INTRODOUCTION OF THE STUDY The velalive insufficiency of fund for capital investment is a common factor in every economy especially in developing counties of the world. In developing counties like Nigeria; the low level of capital investment manifest in high unemployment rates; low productivity and corresponding low standard of living for greater majority of the population. Finding a solution to this problem of providing fund for capital investment has been a major pre-occupati...
ABSTRACT This research is a study of the problems of acquisition and replacement of plant and equipment in a manufacturing industry. It is aimed at examining the activities involved in the production process with a view to using it in determining whether or not resources were fully utilized. It is also aimed at discovering the bottlenecks and weakness in the operations of manufacturing firms using Anambra motor manufacturing company limited as a case study. This study has five chapters, w...
ABSTRACT The objective of this study to access based on questionnaire the exceptional quality or other wise of the present economic effect of petroleum scarcity. Information was drawn from both primary and secondary source. The primary source include information were questionnaire raised to check petroleum users on the scarcity in Enugu state Nigeria. During that time , question on the general field of economic effect of petroleum scarcity in Enugu state Nigeria and on the cau...
ABSTRACT This research work is an appraisal of the “EFFECTIVE APPLICATION OF BREAKEVE ANALYSIS IN MANUFACTURING FIRMS” This work is firmly directed towards, the need and usage of breakeven analysis by managers and accountants in manufacturing firms. Breakeven analysis is a management tool that could be used in making vital decisions when a firms is faced with problems having lost, volume and profit implication However, breakeven analysis can be a valuable and reliable decision makin...
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 ...
1.0INTRODUCTION 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...
INTRODUCTION 1.1BACKGROUND OF THE STUDY: One problem of management is planning but planning is useless if it is not implemented. The success of any plan is based on adequate control and monitoring of the resources of the disposal in order to achieve the required objective. However, this is a research on the implication of accounting as an internal control machanism in Enugu State Ministries. Accounting is defined as art of recording and giving result of business transaction to the client....
INTRODUTION 1.1BLACKGROUND OF THE STUDY Concerted efforts were m ad for many years to involve sub- urban and rural people in Nigeria in modern banking practices. Apart from encouraging the establishment of commercial banks, merchant banks, specialized development bank were created focusing or mortgages Agriculture, savings, co- operatives and other specific areas. Beyond this, rural branches were mandatory for the commercial bank so that the interest of the rural people could be catered for. ...
ABSTRACT Before I delve into this issue, Let us look from the realistic pomt of view, the concept of profitability- it can be seen as that concepts which provides management with alternatives course of action according in the various degree of profitability, stating dearly in relevant cost accounting from the costs and benefit associated with individual projects which enables management to the most profitable. Majority of the policy decision of manufacturing industries are generally dire...
ABSTRACT The study is concerned with an investigation into found and financial Malpractices as a leading factor in Business failure – A case study of Nigerian Telecommunication Ltd (NITEL) By way of background, the study commenced with an overview of the business environments and its effects on business growth and survival. Using NITEL as a case study it was established that in spite of its privatisation. NITEL is still saddled with the problem of bad image arising mostly from fraudulent ...
ABSTRACT This is a research work on human resources management in commercial banks a case study of Union Bank of Nigeria Plc. It is aimed at ascertaining the extent of staff welfare, their training and development, and how it affects the growth of the bank. Important of the study is to enable the bank render good and efficient services to their customers. This could be done when the management might have identified and complied with areas of the work force that needed urgent attention. ...
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...
INTRODUCTION 1.1BACKGROUND OF THE STUDY Many people tend to seriously think that auditing is a subdivision of accounting, probably that is how it was introduced to us and because every auditor is an accountant but every accountant is not an auditor. Auditing has its root elsewhere. The relationship of auditing and accounting is close, but they are not the same. There are business associates. Accounting is concerned with collecting, classification, correction, summarization and communicati...
1.1INTRODUCTION Most businesses use planning and budgeting procedures to prepare for the future. Manufacturing firms need to understand the relationship of sales revenue to product costs, selling expenses and administrative expenses as yearly as possible in product development. Therefore, the practice of standard costing and budgetary control system has been a crucial area of concern for manufacturing firms in Nigeria it is known that in this technological age, that for an organization to mak...