Archives: Downloads

ABSTRACT The project work discusses Social Accounting: A method of assessing the impact of enterprises development activities. This study was therefore necessitated by the need to give appraisal of the recognition and growing of sophistication of Social Accounting Techniques for a good practice in corporate social responsibilities. Specifically the objectives of the study are to answer among others; to ascertain the input/effects of social accounting in enterprise development activities in ...

ABSTRACT The  purpose of  this  research  work is  to highlight an  appraisal on  the  effect of dividend policy on manufacturing firms’ share value. Dividend Policy is one of the three major policy areas of financial management since Nigeria Stock Companies came into existence. it determine the distribution of earning between payments to stockholders and  investment or  reinvestment in  the  firm. It  could be  seen  as  to constitute the cash flow ...

ABSTRACT This study  examined  the Effectiveness of Taxation As An Instrument  For the Control of Money in Circulation.  Taxation  which is  an instrument used by the government to levy individuals and corporations directly or indirectly as a source of getting money for the maintenance of the state, maintaining economy stability, boasting aggregate investment, reduce inflation amongst others is adjudged to be the major source of public revenue.  The problem of ...

ABSTRACT The   belief   that   whenever  an   auditor   is   engaged   with   any   business organization, the objective(s) of such organization are likely to be achieved, seems not to stand the test of time, considering the rate of business failures and the inherent loss of economic resources resulting from such failures by the stakeholders. Financial statement is one of the tools which companies employ to present and ex-ray their performance or position over ...

ABSTRACT The method used in the collection of data for this research include information gotten from the responses of the questionnaires distributed. Also there were secondary data which are from books and magazines. There was analysis of the table involved. At the end of the study,  some of  the  finding    include that  actually a  remittance lag actually exists in the Nigerian financial system and that the fluctuating exchange rate has ...

ABSTRACT It has been generally accepted that for any organization to produce and satisfy its stakeholders,  such  organization  must  have  good  management  team  that manages  the  resources of  the  organization using  some  laid  down  rules.  In manufacturing concerns, inventories constitute a greater proportion of assets. The management of inventories usually involves a lot of problems which range from the right tome to place order to maximization of profits for the ...

ABSTRACT This study was carried out to analyze the value added tax (VAT) and its effect in the  economy  and  to  identify  areas  of  shortcomings  and  to  make recommendations for corrective measures. The scope of the study was limited to Enugu State. Data were collected based on these objectives: i.        To asses the response of vatable person (taxpayer). ii.        To increase the awareness of vatable public. iii.        To assess the impact of value added tax on final consumers. iv.       To ...

ABSTRACT Performance  of  an  economy determines  the  position of  the particular nation in the world. The better the performance of an economy and the large economic resources it holds, the higher the level of influence of such country in the entire world.  There are many sectors of human endeavor that form the economic chain of a nation. Among these human activities or commercial activities are oil and gas, manufacturing and ...

ABSTRACT The study focuses on ‘Micro Financing in Nigeria; Problems encountered, future prospect and their solutions. The case study area was small and medium scale  enterprises owners  within Enugu North metropolis. The benefactors of the micro-finance programme have been  applicants to one micro finance bank or the other before their request for fund were granted. The questionnaire used to carry out this research work was well structured to enable the ...

ABSTRACT This study sought to examine the effect of creative accounting practices on the audit of financial statements. The conflict of interests within corporate firms has been largely linked with creative accounting  behavior.  Management  may  engage  in  fraudulent  financial  reporting  to  boost earnings and to present sound and stable financial performance. The independent opinion of the external  auditors  thus  provides  a  reasonable  assurance  to  the  owners  that  the  financial statements ...

ABSTRACT The impact of Computer to Nigeria Commercial Banks especially Union Banks Plc cannot be over emphasized. Many banks have realized the used of the computer as a means of improving their chequeing transaction and of keeping necessary data on customers for loans advances and other services. These obvious advantages notwithstanding, must banks have not imbibe the computer culture. For the purpose of this study, this research was based on ...

ABSTRACT This study dealt on Auditors role in safeguarding the going concern concept in Nigeria. The burden of preparing the financial statement lies with the director, the auditor is required to report on these financial statements. A lot of people have failed to understand that the role of an auditor is not to detect fraud or error but the key role of an auditor is to “examine the financial statement ...

ABSTRACT The use of external financing can be described as a balancing act between higher returns for shareholders versus higher risk to  shareholders. Though external financing can boost stock performance of firms,  it  is  still  inconclusive as  to  its  impact  on performance of  firms  in developing economies like Nigeria. It  is,  therefore, against this  background that  this  study investigated the impact of external financing on earnings per share; pay-out ratio; ...

ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institution in Nigeria. There was no transparency and accountability in government (Public Sector) and private sector and Nigerians becomes notorious for endemic corruption. The result was the inability of government to deliver services to the Nigerian public. Most private companies both in the oil and non-oil sector have constantly evade taxes and have collided with ...

ABSTRACT The study examined the compatibility of the public sector reforms and the accounting systems in the Nigerian  public  sector.  In particular,  the Fiscal  Responsibility  Act  2007,  being  a major framework  for  carrying  out  the  public  sector  reforms  in  Nigeria,  is  examined  in  order  to determine in what ways, if any, the provisions therein would require a reform in public sector budgeting and accounting systems to enhance transparency, accountability and ...

ABSTRACT The purpose of this study is to examine the effect of Inflation on Reported Profits: Implication for Decision Making .   Financial Accounting information is provided to external investors and to Management.  For Management, periodic report are prepared for decision making purposes while for external investors, a summarized report profits is what they get.  These reported profits are not screened for inflation.  Consequently, the accounting conventions and inflationary rate impact ...

ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institutions in Nigeria.   There was no transparency and accountability in government   (Public   Sector)   and   private   sectors   and   Nigeria became notorious for endemic corruption.   The result was the inability of government to deliver services to the Nigeria public. Most private  companies both  in  the oil  and  non-oil sector  have constantly evade taxes and have collide with ...

ABSTRACT The  “Effectiveness  of  Audit  Report  on  Improvement  of  Financial  Management  in Nigeria Federal Parastatals  with emphasis  on the educational  system  in  Nigeria.  The study aims at determining or examining the effectiveness of audit report in improvement of financial management in the Federal Parastatals particularly the Educational System in Nigeria. It is thus set out to achieve objectives among which are; (i) to identify the major challenges confronting auditors from ...

ABSTRACT This research work tends to examine the Integrated Personnel and Payroll Information System (IPPIS) in the Nigerian civil service. This is a program introduced by the Federal Government supported by the World Bank as one of the measures of Public Service Reform. Prior to the introduction of this scheme Ministries, Departments and Agencies (MDAs) do receive their recurrent costs on monthly basis as subvention. The above arrangement gave room ...

ABSTRACT The impact or effect of tax incentives and its associated economic and industrial development   is studied in this research project. The study specifically focused on three selected industries (small scale) : Industrial Promoter Nigeria Limited Aba, Spring Field Nigeria Limited, Deluz Paints Industrial Limited - Enugu . The problem for this research work is to ascertain if the available tax incentives in Nigeria have achieved its objectives.The purpose of ...