ABSTRACTThe impact of public sector accounting on accountability in public sector, a case study of Kaduna Polytechnic Kaduna. Accountability is the obligation on a person delegated with authority functions on fund to explain his actions. The study of accountability in the public sector is important since all government department and parastatal receive allocation from the Ministry of Finance hence there is the need to protect the interest of tax payers that makes available this funds. The maj...
INTRODUCTION This seems to be a national issue. The increasing incidence of fraud, embezzlement and misappropriation of funds and property by accounting officers and chief executives in the public sectors of the Nigeria economy pose pertinent questions as to whether auditing plays any significant role towards ensuring proper accountability and judicious use of funds. Investors and other people concerned, therefore, deserved to be assured that the resources which they put at the dis...
ABSTRACTCommercial banks perform numerous functions. One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to enhance profitability of such organization and help them execute such projects, which their capital cannot finance. These are factors, which banks do consider before granting such loans.The research work is geared forward finding out the r...
ABSTRACT Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards organizational success have attracted comment on the front pages of national newspapers, rather than in just the financial pages have even led on occasion to question and statement in parliament. This coverage has not always been good news for the auditing profession, but it does indicate a heightened awareness in society of the potential i...
ABSTRACT This research project management benefits of accounting profession to business organization is aimed at x-raying the various ways the profession has helped the management in their plans since 1970 to date. The research within the limitation of the study will make a proper investigation on how the profession has contributed to the growth of our infant organization and how it has helped them in making a national decision in their day to day business operations. ...
ABSTRACTThis research work was designed to study and investigate precisely the Role of Audit for the proper Accountability of Company’s Fund with special emphasis on Department of Petroleum Resources.Prudent fund management requires that available resources be equitable allocated to all activities or proposals such that each ill not suffer under over allocation of funds. How efficient a manager is can be determined by how effective he can account for funds entrusted to his care.It is ...
1.0 INTRODUCTION This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice.TABLE OF CONTENTTitle page IApproval iiDedication iiiAcknowledgement ivAbstract vTable of content vi CHAPTER ONE 1.0 Introduction 1.1 Overview 1.2 Objective of study 1.3 Statement of problem 1.4 Research hypothesis 1.5 Significa...
INTRODUCTION1.1 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 of recording and giving result of business transaction to the cl...
ABSTRACT Before I delve into this issue, Let us look from the realistic pomt of view, the concept of profitability- it can be seen as that concepts which provides management with alternatives course of action according in the various degree of profitability, stating dearly in relevant cost accounting from the costs and benefit associated with individual projects which enables management to the most profitable. Majority of the policy decision of manufacturing industries are general...
ABSTRACTThis is a research work on human resources management in commercial banks a case study of Union Bank of Nigeria Plc. It is aimed at ascertaining the extent of staff welfare, their training and development, and how it affects the growth of the bank. Important of the study is to enable the bank render good and efficient services to their customers. This could be done when the management might have identified and complied with areas of the work force that needed urgent ...
INTRODUCTION The essence of budgeting is to provide an essential element of control in an organization in order to facilitate the achievement of set objectives .The control process is the fundamental organization link between the manager and the other people in an organization in a non profit making organization output various with the objective with which they were established. The objective of public organization could be social and or deve...
INTRODUCTION1.1 BACKGROUND OF THE STUDY Many people tend to seriously think that auditing is a subdivision of accounting, probably that is how it was introduced to us and because every auditor is an accountant but every accountant is not an auditor. Auditing has its root elsewhere. The relationship of auditing and accounting is close, but they are not the same. There are business associates. Accounting is concerned with collecting, classification, correction, summarization and commu...
INTRODUCTION1.1 BACKGROUND OF THE STUDY Even since the inception of the first three successful indigenous banks in Nigeria, the National Bank of Nigeria established on February 11th 1933, the Agbommagbe Bank (now wema Bank Nig Plc) in 1945, The African continental Bank Plc in 1947 and others subsequently established in the country during the period from 1952 when the first banking ordinance was enacted to regulate and control the activities of commercial banks in the co...
ABSTRACTA research into the implications of Nigerian value Added Tax [VAT] on the payers [ a case study of Enugu State ] cannot be over –emphasized . In pursuance of this investigation , the research used both primary source of data collection , like oral interview as well as secondary sources such as textbooks , Journals ,Magazines and professional bodies . The data collection were then analysis using simple percentage , pie chart and the chi- square .&nb...