ABSTRACTIt is now a common knowledge that budgeting plays an invaluable role in our public institutions. However, this administrative tool has hardly been used widely by the institutions and as a result the desired transformation or change which budget would have effected in the society has not been achieved. The researcher used both primary and secondary data sources the primary data included the use of questionnaire, observations and interview to mingle with the staff of ministry of works a...
ABSTRACTThis study is based on the role OF AUDITING IN controlling of fraud in government establishment with a particular reference of federal pay office Enugu. Based on the poor planning control of an organization finance by the mangers in charge. Which has affected the growth of the parastatals . &nb...
ABSTRACT This study deal with the effect of the computer to the accountability. It is carried out to the investigate of the various ways in which computer affect the accountant as professional. Some hypotheses were formulated subject to verification. There are:1. Computers does not affect on the accounting profession.2. Computers does not perform task with maximum speed and accuracy that will make the job of the account staff a lot easier,.3. Computer is not an aid to the accountan...
ABSTRACT This study has as its primary purpose to examine critically the budgeting process and generally effect of budgetary control on the overall performance of Nestled Nigeria Plc. Furthermore, this study is to ascertain the budget and budgetary control as a tool for financial planning and management control of the organization, the intention being to determine whether budgetary control shows the degree by which actual results very from standards. This study also explain some of the f...
ABSTRACT Decision-making has become a main concern to any organization, and efforts are being made by management to make sure that best decisions are made. Therefore, this study investigates the effectiveness and efficacy of marginal costing as an essential tool for decision-making. To determine this, the fundamental objectives of the study among others are (a) An evaluation of the marginal costing technique towards ascertaining the effeteness and efficiency. (b) Finding ...
ABSTRACT Internal auditing is the process of continuous review of financial transaction of a firm in order to ensure that they are working as management’s support or intends. The problem facing the internal auditors includes lack of top management’s support to the internal auditors or in order to carryout their work effectively, lack of independence of the internal auditors and lack of qualified and motivated staff. The objective of the study was to find solution to the problem...
INTRODUCTION1.1 BACKGROUND OF THE STUDYOne 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 achieve the requirement objectives. However, this is a research on the implication of accounting as an internal control mechanism in Enugu State Ministries. Accounting is defined as the art of recording and giving result of business transaction to the client. It is a medium of communication, pr...
INTRODUCTIONSome organizations have failed woefully due to neglect in the use of accounting information in its decision making process. Managers, therefore should rely more on accounting information in its decision making process since decision making skill is “the key “ to successful planning in an organization. The statement of accounting standard No. 2 issued by the Nigerian accounting standard Board defines Accounting Information as “the data that are found in financial stateme...
ABSTRACTThe accountants the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-ordinating meaning of economic development and growth. In Nigeria, this function has largely been restricted to the reporting role, book-keeping accounting and auditing.This research project is thus a search part for what the role of the accountant, has been and what it should be in enhancing economic development in the area of co...
1.0 INTRODUCTIONThe need to develop micro economic activities that could enhance self-reliance as a strategy for reducing poverty becomes so pronounced that the three arms of government (Federal, state and local government) come up with various initiatives. Among these were programs and policies that aimed at:- Stimulating economics growth through the engagement, of semi-skilled and unskilled labour in production activities- Immediate reduction of social vices and tension in the society...
ABSTRACT This story was aimed at finding out how Anambra Motor Manufacturing company Emene-Enugu undertakes its financial planning and control measures to meet its set objectives. Financial planning and control is very vital tool that helps management of an organization to achieve efficiency in its organization if the managers were able to work towards achieving its objectives. Very often management are faced with the problems of making good financial plans when a financial p...
ABSTRACTThis study is an attempt to examine the effectiveness of the Institute of Chartered Accountant of Nigeria (ICAN) as an Agency of Continuing Education. This is with a view to determining whether it can be concluded that the Institute of Chartered Accountant of Nigeria (ICAN) is an agency for continuing education.This is to show what Institute of Chartered Accountant of Nigeria is all about and its effectiveness as an agency for continuing education. This is because the reco...
1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Financial planning formulates the way financial goals are to be achieved. A financial plan is thus a statement of what is to be as a result of investment need or opportunity. Before we go in detail, it is good we know the meaning of the key words financial planning and control. The term finance can acquire different meanings at any given point in time depending on the context of use. The Oxford Advanced Learner Dictionary of...
ABSTRACT This research work is design to achieve a specific purpose on the role played by Auditors in protection of public funds in the government establishments, ministries or government parastatals. The research goes into providing a systematic financial accountability that will promote proper stewardship of asset, deter wastes, dishonesty and promote effeteness of reasonable cost. However, the literature review helps to ascertain other writes view concerning the ...
ABSTRACTThe title of this research work is, A social accounting as a method of the impact of development activities’’ with particular referent to Nsukka local Government Area in Enugu State. It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate attention. In the course of coining out this study, the following objectives among other were set which included The identificat...