INTERNAL CONTROL AS A MEANS OF ENHANCING PROFITABILITY IN A MANUFACTURING COMPANY. (A CASE STUDY OF APACO FOAM AND CHEMICAL INDUSTRIES LIMITED, AGBOR, DELTA STATE).

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ABSTRACT

Profitability is the hallmark or mainstay of any business undertaking. It is the wish of any business entity to maximize profit and maintain a resounding level of liquidity. There is no doubting the fact that this objective of profit maximized if there is no strong and adequate system of internal control.

Sequel to the above, this research work is designed to carry out an empirical study on the internal control system of Apaco foam and chemical industry limited, Agbor, Delta State and to suggest and or recommend ways that a strong and adequate internal control system can assist the company to maximize profit from its operations.

Chapter one deals with the general over-view of the research work. It shows a brief history about the company under study. Also it discloses the significance of the study, the aims and objetive and operational definition of some technical terms.

In chapter two, the research dwells on the theoretical frame work of the research topic. The chapter shows the history and development of internal control, the meaning of internal control, various types of accounting systems, the need for internal control, internal and external audit, profitability versus liquidity internal control in a computer based accounting system, among others.

Chapter three focuses on the research methodology which includes methods of data collection, population of the study, sample size, methods of data analysis etc.

In chapter four, the researcher concentrates on Data presentation, analysis and interpretation, many tables are used for analysis of data so as to validate the study and also test of hypothesis.

Finally chapter five dwells on summary of findings, recommendations and conclusion.

TABLE OF CONTENT

Title page

Certification

Dedication

Acknowledgement

Proposal

Table of contents

CHAPTER ONE

1.0Introduction

1.1Background of the study

1.2Statement of problems

1.3Aims and objectives of the study

1.4Scope of the study

1.5Significance of the study

1.6Hypotheses

1.7Operational definition of terms

1.8Limitation of the study

CHAPTER TWO

2.0Literature review

2.1History and development

2.2Various views / definitions of internal control

2.3The need for internal control system

2.4The major objectives of internal control system

2.5Managerial supervision and review.

2.6The various types of accounting systems and accounting records.

2.7The need for internal control and proper accounting records.

2.8Internal audit

2.9Internal check

2.10The meaning and relevance of statutory audit.

2.11Profitability versus liquidity in a business undertaking.

2.12Assessment/procedure of internal control system.

2.13Internal control in computer bases accounting system.

2.14The limitations of internal control system.

CHAPTER THREE

3.0Research methodology

3.1Methods of data collection

3.2Population of the study

3.3Sample size

3.4Sampling method

3.5Methods of data analysis

3.6Research design

3.7Limitations of the methodology

CHAPTER FOUR

4.0Data presentation, analysis and interpretation

4.1Analysis of the respondents

4.2Analysis of data

4.3Discussion of finding

4.4Test of hypotheses

CHAPTER FIVE

5.0Summary of findings, recommendation and conclusion

5.1Discussion of findings

5.2Conclusion

5.3Recommendation

5.4Suggestion for further research

Appendix

Bibliography.

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INTERNAL CONTROL AS A MEANS OF ENHANCING PROFITABILITY IN A MANUFACTURING COMPANY. (A CASE STUDY OF APACO FOAM AND CHEMICAL INDUSTRIES LIMITED, AGBOR, DELTA STATE).

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