Download Tag: ACCOUNTING

ABSTRACT In recent times, private and public organizations in Nigeria have been faced with cases of financial crises, which have resulted in most of the organizations going into extension. Those who are the able to survive more are in a guile pace. Obviously, the causes of financial crises in our private and public sectors have been attributed to be unrecognized in nature and total negligence of the roles of accounting ...

CHAPTER I 1.0            INTRODUCTION 1.1     Background of the study Fixed Assets are those assets of a business which are of material value, like property, plant and equipment and other assets with relatively permanent life acquired by the enterprise for use in production or supply of goods or instructed with intention of being used on a continuing  basis or for administrative purpose and many include items held for the resale or for conversion into ...

ABSTRACT Today must public sector establishment has been accused of financial recklessness perpetrated by various ministries and parastatals, thus has opened up an can of worms in the bosom of our public sector. The problem often experienced by operators of government establishment like Enugu State Broadcasting Service  (ESBS) in maintaining a good accounting system with a view to enhancing accountability is the object of the research work. However, chapter one ...

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Accounting for intangible asset has gained prominence in the past few decades due to changes in the way the business world operates. Intangible assets are either acquired in a business combination on developed internally. In case of acquisition in a business combination such assets are recorded at their air value, while in case of internally generated intangible assets the assets are recognized ...

ABSTRACT This study focus on the accounting for pension and gratuity in public sector. A vivid study of Enugu state civil service. The study is trying to look into how the problem of Governmental unit in Nigeria in paying retirement benefits can be solved. The processing and payment of such benefits in the public sector is also the recognition that this situation is not going to be an easy one ...

CHAPTER ONE 1.0     INTRODUCTION This project is aimed at looking into the accounting profession in details and examining its role in societal development. A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs.  Also the development of accounting process has been related to economic progress and societal development of a country. History shows that the higher the level of Civilization ...

CHAPTER ONE INTRODUCTION 1.0     BACKGROUND OF THE STUDY Universally, it is well known fact that the management and control of public fund determine the success of all governmental activities and it is also at the heart of government administration hence the need for an acceptable accounting system that will comprehensively after solution to the accounting problem of the government and society. The management and control of public fund are governed by ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Accounting is said to be a language of business.  Accounting is the act of recording, classifying and summarizing; analyzing, interpreting and reporting financial transaction.  Every body in the society works with accounting concepts and information in their duty activities, whether preparing a household budget, balancing check book, prepaid income tax return, running an association or an organization.  Therefore the owners and managements of any firms ...

ABSTRACT The need for keeping prompt and accurate record of transaction in the government services of the receipt and disbursement of public fund cannot be over-emphasized. This is why the officers of the Accountant –General of the federation in whose hands this duty falls, has over the years been engaged in the determination of procedure to achieve an optimum effectiveness of these recordings. The management of public fund regimes an ...

ABSTRACT The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has limited the scope of business to small scale. This calls for the application of some theories in the field of management accounting ...

CHAPTER ONE    INTRODUCTION    1.1    Background of the study  Accounting plays a vital role in the promotion of economic growths and enhancement of any organization. This important role which accounting plays cannot be over-emphasized. Hence every business organization uses the financial report to communicate information about its performance, resources and obligations to interested parties. And establishment without proper financial management and accountability is doomed since the whole world is turning out to ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF STUDY Public relation is the art of communication, which is applied to any sort of organization, commercial or public or non commercial sector. That is why it is far bigger than advertising or marketing. It could also be said that the book of the said whole books of the world religion contain from of public relation, in that ancient scribes were seeking to create an ...

ABSTRACT This work examines the problems of computer Application in Accounting as it effects computerized ledger system of Nigerian Bottling Company Plc. Onitsha Plant. It is shown that there is adequate in design, effective and efficient in operation. Data was collected from primary and secondary sources, using observation, and questionnaires for the first and reference materials in the later. The data analyzed confirmed that no computer application elaborate, can on ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND 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 ...

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND 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 ...

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND 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 ...

ABSTRACT This study was embarked upon to ascertain one impact of Accountancy knowledge on bank lending decision.  The study has a total of three chapters and first chapter titled the introduction started with preamble.  Here on overview of accountancy knowledge on banking industry was undertaken.The aims and objectives of the study were duly highlighted in chapter one. The aims and objectives of the study includes; to ascertain fairness, information and knowledge made ...

ABSTRACT The title of this project is “The prospect of accounting as a profession; implication for accounting students.  The project was written to highlight the prospect of accounting profession, to identify the problems associated with accounting students in their pursuit /of academic certificate and the implications of the problems  for the students. The study aroused the interest of the investigator because he felt that the study of accounting have been impeded with ...

CHAPTER ONE 1.1       Background of the study The basic economic problem that confronts an under developed or a developing  country and especially the new independent ones is how to attain within a relatively short period, a notable increase in the rate of economic growth which is envisaged will bring it to the level of perpetual real income comparable to those of more admired economics of the world. In order to attain this ...

CHAPTER ONE 1.1       Background of the study The basic economic problem that confronts an under developed or a developing  country and especially the new independent ones is how to attain within a relatively short period, a notable increase in the rate of economic growth which is envisaged will bring it to the level of perpetual real income comparable to those of more admired economics of the world. In order to attain this ...