THE ACCOUNTANT, THE FINANCIAL MANAGER AND THE TAX OFFICIALS CONCEPTION OF DEPRECIATION AND CAPITAL ALLOWANCES IN BUSINESS OPERATION.

ABSTRACT

The research work attempts to determine the nature and purpose of depreciation and capital with respect to long use assets of enterprises and organizations and determining ways of optimizing these purposes for the benefit of these enterprises and organization.

The research study will be of benefit to enterprises and organization that have standing depreciation policies as it provides recommendations on how to improve on these policies and other enterprises that do not have any depreciation policy apparently because they do not have the where withal or have not grasp the purposes and role of depreciation with respect to long use asset and profit recognition.

A write-up has been done in chapter 2 to illustrate the calculation and other accounting treatment of selected depreciation method and capital allowances for the benefit of enterprises and or persons who may not have had a proper understanding of them.

The research study was carried out in Enugu and its environ and may move appropriately reflect the trend in Nigeria. The problems identified and recommendations made may not have been one hundred percent exhaustive.

TABLE OF CONTENT

Title II

Approval page III

Dedication IV

Acknowledgement V

Abstract VII

Table of content IX

CHAPTER ONE

1.0 Background of the study 1

1.1 Statement of the problem 4

1.2 Purpose of the study 5

1.3 Significance of the study 6

1.4 Scope and limitation 7

1.5 Definition of term used 8

CHAPTER TWO

2.0 Related literature review 11

2.1 Nature , history and development of accounting13

CHAPTER THREE

3.0 Summary

3.1 Conclusion 24

3.2 Recommendation 25

3.3 Bibliography 26

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APA

T0gOSTL5c0005cdc49c47.77861884, Q. (2018). THE ACCOUNTANT, THE FINANCIAL MANAGER AND THE TAX OFFICIALS CONCEPTION OF DEPRECIATION AND CAPITAL ALLOWANCES IN BUSINESS OPERATION.. Afribary. Retrieved from https://beta.afribary.com/works/the-accountant-the-financial-manager-and-the-tax-officials-conception-of-depreciation-and-capital-allowances-in-business-operation-9733

MLA 8th

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 "THE ACCOUNTANT, THE FINANCIAL MANAGER AND THE TAX OFFICIALS CONCEPTION OF DEPRECIATION AND CAPITAL ALLOWANCES IN BUSINESS OPERATION." Afribary. Afribary, 29 Jan. 2018, https://beta.afribary.com/works/the-accountant-the-financial-manager-and-the-tax-officials-conception-of-depreciation-and-capital-allowances-in-business-operation-9733. Accessed 01 May. 2025.

MLA7

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "THE ACCOUNTANT, THE FINANCIAL MANAGER AND THE TAX OFFICIALS CONCEPTION OF DEPRECIATION AND CAPITAL ALLOWANCES IN BUSINESS OPERATION.". Afribary, Afribary, 29 Jan. 2018. Web. 01 May. 2025. < https://beta.afribary.com/works/the-accountant-the-financial-manager-and-the-tax-officials-conception-of-depreciation-and-capital-allowances-in-business-operation-9733 >.

Chicago

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "THE ACCOUNTANT, THE FINANCIAL MANAGER AND THE TAX OFFICIALS CONCEPTION OF DEPRECIATION AND CAPITAL ALLOWANCES IN BUSINESS OPERATION." Afribary (2018). Accessed May 01, 2025. https://beta.afribary.com/works/the-accountant-the-financial-manager-and-the-tax-officials-conception-of-depreciation-and-capital-allowances-in-business-operation-9733

THE ACCOUNTANT, THE FINANCIAL MANAGER AND THE TAX OFFICIALS CONCEPTION OF DEPRECIATION AND CAPITAL ALLOWANCES IN BUSINESS OPERATION.

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