1.1 BACKGROUND OF THE STUDY According to Reece, (1975), the accounting profession essentially involves the supply of information to decision makers. Hence, it is not surprise that accountants have always been involved in many information related problems. The need for this involvement is underscored by the avowed aim of accounting which according to the American association committee to prepare A statement of basic accounting theory (SOBAT, 1961). SOBAT, (19610, described Accounti...
ABSTRACT Increased advancement in industrialization, engineering and general commerce has thrown a great challenge to managers. There is increased competitions, and the survival of any company lies on the ability of the managers to apply the scare resources efficiently. Efficient management of resources call for proper control of inventory and revenue therefore, effective system of costing and good pricing policy are central and pre-requisite for the survival and growth of any organization ...
ABSTRACT Accounting information has contributed to the rapidly growing environment in that the management must update themselves with every current information. That will help in achieving their objectives and help them in decision making. Accounting information helps the management in planning and evaluation of the information as it is served as data organized for a special purpose of decision making. TABLE OF TABLES Title Page Approval page Certification Dedication Acknowledgement Table...
1.1BACKGROUND OF THE STUDY Finance has been a problem facing the government. The government of Nigeria is made up of the federal, state and local government which is preferably called the three tiers of government. But however, this work is only limited to the local government. Local government forms the third tier of government in Nigeria. The aim of creating local government is to decentralize government so that local government which is nearest to the people will enable the people to...
ABSTRACT The purpose of the is to see how the accounting system of government owned companies meets the statutory requirement that such books of accounts must be kept as will give a true and fair view of state of affairs of a business, and to explain its transaction. Secondly, it is to see how far the system aids improving the efficiency of the management of the company. The various books of account were examined and the manner of recording transaction right from their points of origination w...
ABSTRACT Budget and budgetary control as a tool for effective decision and planning in ministries and parastatals. The researcher is prompted into choosing this due to the peculiar nature of the topic budgetary control in ministries and parastatals. In this project work the definition of budget is being known as a techniques their task of planning, coordinating, directing and control in an organization. For a government ministries to achieve their aims budget must be enlisted in Agenda. ...
ABSTRACT INTERNAL AUDIT AND STOCK TALKING Internal auditing and stocktaking are characterized by paucity of literature mostly when it involves having a focus on a particular establishment. Most at the work on auditing have been centered on independent audit. However, effort were made to scrape as much as possible from the dired ground. Internal auditing is this an independent appraisal activity within the organization for the review of accounting, financial and other operation as a basis ...
ABSTRACT This study is aimed at appraising the liquidity problems in commercial banking in Enugu state with a view of determining how these problems affects commercial banking business, as well as determining whether the policies imposed by the central bank has actually solved the liquidity problems of commercial banks or not. In doing this, we want to classify the period under review (1980-1980) into want to pre-sfem period and the post-sfem period. In order words, the study intends to d...
ABSTRACT Banks occupy the most strategic point in the financial system of the economy. For a total of banks to between 1992 to 2002 a space of four years, means that somethings definitely is wrong. Certain question have been asked. Solutions proffered and prospects for the future explained but none of them seems to have solved the problem. This study is not antagonistic of any other rather it is complementary. Others works have been used here and duly acknowledged but everything is with...
ABSTRACT This research work is on the impact of accounting information on decision making process, with a particular reference to the Anammco LTD Enugu. The research was geared towards understanding the operations in Anammco Ltd with an emphasis on decision making process. The problems, prospects and implications of the programme were also examined. The objective of the study is therefore to expose to various departments the proper way to embark on effective accounting information. Forty ques...
ABSTRACT With the present economic predicaments in the country, most people found it very difficult to cope with the high cost of living. This is true, because the government is not generating enough revenue as expected and such things affect the budget of the year. It all meant that the government may not have enough money to provide social amenities for the individuals. Therefore the government, individuals depend on revenue for the execution of their projects. The need may be defense, educ...
ABSTRACT The object of this study is to determine the vital role played by commercial banks in Agricultural financing in Enugu State which has been a major handicap to agricultural development today. The study arose from the fact the guest to achieve self sufficiency in food production which is the greatest and highest priority area facing most of the world’s people today. Apart from the role of oil economy today, agriculture still remains the major stay of the Nigeria Economy as it provide...
THESIS ABSTRACT The researcher has primary examined some of the expenditure control techniques that are and could be applied in government owned hospitals. Noting the obstacles and their rate of effectiveness, emphasis are laid on the techniques already in application. Data for the research were gathered through interviews, questionnaires and financial regulations. Percentages were used in the data analysis. The following are the research findings. Budgeting, internal control and audits are c...
INTRODUCTION1.1BACKGROUND OF THE STUDYRecent researchers have been shown that one of the main causes of indigenous business failure in this country is failure to maintain proper financial records. Many business have been operated with merely a single entry memorandum record of transactions and others with no records whatever, except possible cheque stubs. As a result, business decisions are based on quesses and intruition. Ola (1985).In todays economy information and accountability have a...
ABSTRACT Chapter one contains the introduction and analysis of fraud. So many people define fraud in different way because of its inexplicit meaning. It also concentrate on the limitation, objectives and importance of auditing in our banking industry While chapter two deals with the definition of Auditors and their duties in banking industry. It alsodiscussed about various types, causes, effects of frauds in banks as well as the role of Auditors to hip it in the bud. The paper equally looked ...