1.1INTRODUCTION The Institute of Charter Accountants defines the concept internal control system as “The whole system of control financial and otherwise established by the management in order to carry on the business of the enterprise in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure as fact as possible the completeness and accuracy check and internal audit” fraud is a threat common to most organizations. It is a threat to the e...
ABSTRACT An appraisal of tax holiday incentive programme could apart form critically examine the nature of and type of incentive after proceed form two angle – Micro and Macro. The micro aspect is an attempt to access the significances of the programme in the beneficiary while the macro aspect is the attempt to excess the whole aspect of aspect of the programme to the government and to the economy. This paper only attempt to analyze the impact of holiday tax on investment on the pioneer in...
ABSTRACT This project is a study of community bank as catalyst for rural development using ogui urban community bank as a case study. The research work brought to light the various ways through which the rural areas have been able to benefit and gain development through the existence of community banks. During the course of the research it was seen that the community banks of rural areas through increasing the credit position, mobilizing the savings of the rural dwellers and ...
ABSTRACT The main aim of this research work is to establish that all things being equal the loan will be safe, properly used and repaid on schedule. But this is gamble in the future. All things may not be equal and things may go wrong such that basis for optimism established and expected do not materialize. This is why the banker should not be left uncovered. The purpose of the research is to evaluate the extent to which commercial banks in Nigeria desire securities for loans in bank in Ni...
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 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...
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 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...