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» LITERATURE REVIEW 2.1 Introduction Over the past decade, increased instigation as well as criticism of auditors has left little room for doubt that auditors are facing a liability and credibility crises in their profession. The reputation of accountancy profession comes under question for the reliability of their services (Adhikari, 2011). Similarly, failure of business in which deficiencies of fi...Continue Reading »
60 pages | 1,421 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT The study was carried out to analyse how organizations and other stakeholders can make use of accounting ratios to critically analyse financial statements to evaluate organizational performance, using Union bank as case study. Union Bank of Nigeria Plc. The analysis of financial disclosed that although investors and performance evaluation analysis reliced on financial statement in the dec...Continue Reading »
71 pages | 682 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Small and medium scale enterprises are the engine that drives most economies of the world. Their importance to the economy of Nigeria cannot be overlooked. SMEs activities both international and local have contributed immensely to the gross domestic product in the economy as they participate in manufacturing, importation, exportation, employment...Continue Reading »
56 pages | 971 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT This research work is aimed at highlighting the role played by Cost accounting information to the planning, control and decision making process of the management of an organization using Nigeria bottling company (NBC) as a case study. If identify the different costing techniques and methods available, the type of information produced by an accountant and how each information fits into the...Continue Reading »
60 pages | 664 engagements |
Source:
ACCOUNTING
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The web star dictionary defines fraud as “an intentional deception to cause a person to give up property or lawful right, which could also mean deceit, trickery or cheating. According to statement of internal audit standard No2 of the Institute of Internal Auditors, USA, fraud is defined as an array of irregularities or legal acts characterize...Continue Reading »
65 pages | 887 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT Accounting Information is aimed at ensuring a maximum amount of information is available to the users that will enable them take meaningful decision regarding their interest in a reporting entity. The rational behind the proposal is the fact that the importance, use and the need for accounting information is boldly written on the entire sectors of the economy without which it cannot stand...Continue Reading »
56 pages | 923 engagements |
Source:
ACCOUNTING
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» CHAPTER ONE INTRODUCTION 1.1 INTRODUCTION Governments, in either developing or developed countries, exist to ensure the happiness of the citizens and by doing this; government adds value to the quality of life of its citizens. Governments all over the world are the greatest providers of services or public goods to the society. However, this depends not only on the resources endowment of such count...Continue Reading »
49 pages | 3,285 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Small and Medium Enterprises (SMEs) play a vital role in the development of national economy. Due to their importance and the crucial role they play in economic development and growth of the nation, much attention has been placed on financing of small and medium enterprises, since they are major contributors to the economy of Nigeria. These ente...Continue Reading »
75 pages | 961 engagements |
Source:
BUSINESS ADMINISTRATION
Projects & Research Materials
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» Chapter One Introduction The imperative of attaining organizational performance objectives constitute a fundamental phenomenon for the management of modern organization. Therefore strategic measures are constantly formulated and implemented bottom line to achieve key results. Management by objective is one type of management philosophy adopted to ensure that organizational programme objectives or ...Continue Reading »
64 pages | 580 engagements |
Source:
BUSINESS ADMINISTRATION
Projects & Research Materials
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» CHAPTER ONE INTRODUCTION Fraud is an act of deception intended for personal gain or loss to another party. Fraud as a crime embraces all the multifarious means which a human ingenuity can device which are resorted to by an individual to get an advantage over another by false representation. This means that fraud can be perpetrated in the course of personal relationship in religious organizations, ...Continue Reading »
65 pages | 841 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT The study examined the deposit money bank loans and agricultural sector performance in Nigeria. This study employed regression analysis method to show if there is significant relationship between deposit money bank loans and agricultural sector in Nigeria for the period of 2006 2015. Real bank rate could not be given by the CBN and financial institutions, 45% of the total 100% of the orig...Continue Reading »
60 pages | 1,773 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT The study examined the impact of corporate income tax on the profitability of firms in hospitality industry in Lagos State. The study succinctly explored the effect of corporate income tax on the net profit margin, profit after tax and cost of operations of Eko Hotel and Suites, which was used as the sample for the study between 2009 and 2016. Data were sourced from the financial statemen...Continue Reading »
65 pages | 1,748 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT The study examined the impact of corporate governance and financial performance of Nigerian banking industry using First Bank Plc as case study. Board composition, board size, CEO’s duality status and number of shareholders were proxies for corporate governance and return on asset, return on equity and net profit margin were proxies for financial performance. The objectives of the s...Continue Reading »
56 pages | 2,322 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE INTRODUCTION 1.1 Background to the Study The institutionalization of Accounting started in Britain, from where Accounting was imported to Nigeria. During the pre independence period, in Nigeria, especially before the establishment of the Colleges of Arts and Sciences (particularly the one in Ibadan), people who wanted to enrol into the Accounting profession had to be trained through ar...Continue Reading »
49 pages | 1,096 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» ABSTRACT The focus of this research is on the impact of financial literacy on the profitability of some small scale enterprises in Calabar Municipality, Cross River State. An enquiry into their level of adoption of financial literacy was also studied. A review of related literatures was carried out to examine the extent of work done in the field. A carefully structured questionnaire was used to co...Continue Reading »
60 pages | 1,207 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The issue of fraud, money laundering and other corrupt practices in business and government organizations has necessitated the application and practice of forensic or investigative accounting. Forensic or investigative accounting is that branch of accounting that deals with recovering proceeds of fraud, money laundering and other related corrupt pra...Continue Reading »
56 pages | 1,387 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» 1.1 Background to the Study Taxes, and tax systems, are fundamental components of government revenue generation. Brautigam (2008) noted that taxes underwrite the capacity of states to carry out their goals. They form one of the central arenas for the conduct of state society relations, and they shape the balance between accumulation and redistribution that gives states their social character. Thus...Continue Reading »
65 pages | 1,603 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE 1.1Background To The Study The collection of Tax and other income constitute the fundamental source of revenue to government. According to (Olaoye, 2008), Tax constitutes a mandatory levy imposed by government on firms and individuals to facilitate the generation of revenue for the execution of government plans and programs. Therefore, successive government has formulated policies towa...Continue Reading »
60 pages | 893 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE 1.1 Background to the Study Petty cash imprest system is an accounting system which provides for the replenishing of money spent for petty expenses in the organization. The imprest system provides that a specified amount of money be provided to meet petty expenses in the office at a specified period of time referred to as the float. The expenses so incurred are recorded in the petty ca...Continue Reading »
60 pages | 2,526 engagements |
Source:
ACCOUNTING
Projects & Research Materials
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» CHAPTER ONE INTRODUCTION Background of the study Revenue generation in Nigeria local governments is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state (Olaoye, 2008). Tax is a necessary ingredient for civilization. The history of man has shown that man has to pay tax in one form or the other tha...Continue Reading »
60 pages | 913 engagements |
Source:
ACCOUNTING
Projects & Research Materials