ABSTRACTThis write-up deals with the effectiveness and perspective of Nigerian businessmen to Value Added Tax(VAT) administration, which basically focuses on the provision of Value Added Tax Decree 102, of 1993 as implemented in January 1st 1994. The Decree replace the Sale Tax Decree of 1986 was only effective in Lagos State.Any government must find the means to pay for its own existence and for services it provides to the citizens, hence the issues of taxation in the national economy....
ABSRACTThe important of inventory control system in a manufacturing company cannot be over emphasized. Therefore it will be very important to formulize ourselves with the relevance of cost accounting in a manufacturing company. Inventory control systems identify the major factors involved in frequent shortage of raw materials and suggest ways of curbing them. Inventory control system aids management in curbing the incidence of pilfering and stock-outs.its add to the body of knowledge an...
ABSTRACTAll business organizations regardless of size perform a number of function among which are; financial management, marketing personnel management and production. Financial management can be defined as an essential element of project analysis which make the financial manager to in order himself in the following decision area. Profit decision, dividend decision, liquidity decision, investment decision and financial decision. The purpose of this research work is to find out the impa...
ABSTRACTThis study, evaluate the theories and practices of Dividend policy in manufacturing industries, was undertaken to find out various factors affecting or influencing dividend decision in manufacturing industries, means by which the provider of funds are being rewarded or benefited in terms of any form of dividend or benefits in term of any form of dividend is paid. The study investigated the role play by financial manager in determining the percentage (%) of distributable profit t...
ABSTRACTThe purpose of this research work is to evaluate the functions of internal audit department In Administrative Staff College of Nigeria. Primary data was gathered through the Administrative Staff College of Nigeria. The 100 questionnaires administered were fully completed and returned. Secondary data was collected through the Administrative Staff College of Nigeria library. Responses were classified accordingly. Frequency and contingency table were constructed and two hypotheses ...
ABSTRACTThe purpose of this research work is to evaluate the Effectiveness of internal audit in Public Sector. This was done by carrying out investigation on the Effectiveness of Internal Audit in Public Sector using primary and secondary data. Personnel interview of the staff was conducted. Data was also collected through the use of library materials. Questionnaires were completed. Responses were analyzed. Frequency and contingency tables were constructed and two hypotheses were tested...
ABSTRACTThe research work is based on the management of working capital (cash and debtor) to avert illiquidity in a corporate organization. Both primary and secondary sources of data were used for this research work. A well structured questionnaire were distributed to the respondents and it was analyzed using simple percentage and Z-test statical approach was adopted. Text books and journals of renown authors were constructed to enriched the literature review of the study. My funds on w...
ABSTRACT The study aimed at assessing the efficiency of credit risk management on banks performance. Secondary source of data were used for the study. Correlation Coefficient and regression analysis were used in testing the hypotheses. The study concludes that credit risk affect the performance of Union Bank of Nigeria Plc and that to maintain high interest income, attention needs to be given to credit risk management especially regarding the lending philosophy of Union Bank of Nig...
ABSTRACTThis project is the evaluation of audit as a tool for the effective management in the insurance industry with a particular reference to great Nigeria insurance company. Inadequate control leads to wastage, while too many controls disrupts effective flow of communication between and within the system of the organization since effective would be evaluated through the output of the system and internal audit is therefore a system within the corporate system which must communicate ef...
ABSTRACT This research is concerned with the impact of Nigerian deposit Insurance Corporation on the banking industry. This research is intended to reveal and evaluate the program made since the inception of the corporation as well as area which might be some short coming. In an attempt to correct this unhealthy development the regulatory’ authorities i.e. The Nigeria Deposit Insurance Corporation (NDIC) and Central Bank of Nigeria (CBN) have devised various ways to implemented m...
Abstract Academics’ view of the benefits of finance vastly exceeds societal perception. This dissonance is at least partly explained by an under-appreciation by academia of how, without proper rules, finance can easily degenerate into a rent-seeking activity. I outline what finance academics can do, from a research point of view and from an educational point of view, to promote good finance and minimize the bad. * Prepared for the 2015 AFA Presidential Address. While a consu...
ABSTRACTThe banking sector is the bedrock of the Nigerian economy, and this industry is known tohave contributed in no small measure to the development of the economy. This industryis the enabling hub of national and global payment systems, which facilitates tradetransactions within and amongst numerous national, regional and international economicunits and by so doing; it enhances commerce, industry and exchange. In performingthese various functions in the enabling environment provided...
ABSTRACTThis project work is objectively designed to reflect the roles of small scale business to the growth and the development of the economy with a specific focus on Emaz Supermarket. The topic was chosen Evaluation of the need for accounting record in a small scale business enterprise in Nigeria. As regards to the instrument use in the study. The common instrument use in questionnaire. Thirty questionnaires were distributed. Primary and secondary dates were used in getting the neces...
ABSTRACTThis study was undertaken to find out the relevance of profitability to business performance and also to provide means by which profit can be maximized. It investigated the techniques put in place by an organization to maximize profit and recommended ways by which improvement could be made. A sample of thirty personnel were drawn from the population for field survey. Data collected from respondents through questionnaires, observation and interview were analyzed using applicable ...
ABSTRACT Effective application of Accounting information procedure is sine-qua-non to the success of any organisation. It determines the basis for continuity and enhance general growth of the organisation. This research work focused on the extent to which accounting information system can be used in supermarket using Juli Pharmaceutical Nigeria Ltd, Ado-Ekiti, Ekiti State as a case study. This research study examined the effective role of Accounting procedure on a superma...