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ANALYSIS OF SOURCES AND USES OF FUND IN GOVERNMENT INSTITUTIONS

ANALYSIS OF SOURCES AND USES OF FUND IN GOVERNMENT INSTITUTIONS (A CASE STUDY OF KADUNA POLYTECHNIC, KADUNA )

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COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:  0115939447
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeriabanks

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

 

 

ABSTRACT
The Effect of Sources and Uses of Revenue in Kaduna Polytechnic is the title of the Project work. In carrying out this research study, the researcher examines the effect of sources and uses of revenue system in an institution with respect to its effectiveness and tested information were obtained through the use of questionnaire and personal interview. Data collected were presented analyzed and discussed and hypothesis was tested using statistical method. The result of the study gathered from different authors views showed that most of the practices as carried out in the institution were in compliance on the subject matter. Among other things narrated were the significant of sources and uses of revenue not only in the area of the study i.e. Kaduna Polytechnic, but to other institutions. There is need to employ skilled and experienced people to handle the affairs of revenue generation and its utilization in an institution and not just employing layman to carry at the function.

CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND TO THE STUDY
Money is an organization tool which is used for proper management, control and co-ordination.
Economically, it is said to be scare in supply and the scare nature of it makes it necessary for good and effective management. Every organization whether small or large, requires good Accounting system for efficient management and control of her finances which may be done through a specified method as:
i. Controlling of Assets
ii. Internal/External Auditing
iii. Keeping of Proper Books
iv. Preparation of Financial Statement
v. Compliance with Legislation/Statutory Requirement.

A good Accounting System would provide orderly assembly of Accounting Information and from the basis of continuity. Polytechnics though tertiary institutions like any other organization are required by law establishing them to prepare accounts which are in conformity with general accepted principles of accounting so also with Kaduna Polytechnic which form the basis of this study.
Higher institution of learning established by Decree/Act (Kaduna Polytechnic) been one, operate accounting system some how similar to a great extent. It is of paramount importance at this juncture to have a broad knowledge of accounting system and funds accounting as it applies to tertiary institution.

Accounting system is the art of recording and controlling an organization by keeping accurate book-keeping of business transactions articulate to form an accounting process.
Finney and Miller (1971) define Funds Accounting as “an independent fiscal and accounting entity with a self-balancing set of recording cash and other resources together with all related liabilities, obligation, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restriction or limitation.

Public funds accounting tends to vary due to management policies differences. Though this higher institution of learning which are established for objective reasons are not profit oriented , there accounting systems are based on Historical cost concept, which indicates that Assets and liabilities are shown in the accounts at their Historical cost rather than current market value.

It is a common knowledge that all businesses and non business organizations including government runs on money equally, like there are wide range or ways of spending (expending funds). So also there are also variety of ways of generating it.
Source of fund refer to the different ways available to business enterprises through which it can mobilize money (fundsO to finance its operation i.e. from planning, conception, take up buying of fixed assets to day to day operations. Example of this are:
a. Decrease in assets i.e selling off your business assets such as land, building equipments, machineries to raise funds which can be recycled back into the business.
b. An increase in liabilities i.e borrowing from banks and other financial institutions in a form of loans, overdraft and debentures.
c. Plough back profit (Net profit re-injection). Instead of paying dividend to shareholders, the •profit is recycled back into the business.
d. Reserves and depreciating: This is an amount kept aside for some special purposes and for the rainy day. It is normally taken out of the net profit yearly during appropriation.

e. An increase in equity holding: That is creation and issuance of additional common stock and preferred stock to raises more funds.
f. Sales of stock of goods: By stock of goods, we mean both raw materials, work in progress and finish goods. Any of them, can be disposed off, to a willing buyer to raise additional funds.
g. Grants, Aids and Donations from government and nongovernmental agencies both local and foreign donor agencies, multi-lateral organizations, economic and financial institutions across the world.
h. Internal sources, sale of forms, transcript forms employment forms, sales of bread and tender fee.

INVENTORY CONTROL PROCEDURES IN MANUFACTURING ORGANIZATIONS

Click here to download our android mobile app to your phone  for more materials and others

COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

. A FRESH TOPIC NOT LISTED ON OUR WEBSITE COST 50,000 NAIRA ( UNDERGRADUATE) OR 100,000 FOR SECOND DEGREE STUDENTS. $500. PLUS  FREE SUPPORT UNTIL YOU FINISH YOUR PROJECT WORK. CONTACT US TODAY, WE MAKE A DIFFERENT. DESIGN AND WRITING IS OUR SKILLED.  DESIGN AND WRITING IS OUR SKILLED.

Note: our case study can be change to suit your desire location . we are here for your success.

                                   ORDER NOW

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:  0115939447
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANKER SECURITY GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.

Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 2 HOURS

How to transfer from your bank account to All  Nigeriabanks

1. Access Bank:
—-*901#

2. EcoBank:
—-*326#

3. Fidelity Bank:
—-*770#

4. FCMB:
—-*389*214#

5. First Bank
—-*894#

6. GTB:
—-*737#

7. Heritage Bank:
—-*322*030#

8. Keystone Bank:
—-*322*082#

9. Sky Bank:
—-*389*076*1#

10. Stanbic IBTC:
—-*909#

11. Sterling Bank:
—-*822#

12. UBA:
—-*389*033*1#

13. Unity Bank:
—-*322*215#

14. Zenith Bank:
—-*966#

15. Diamond Bank
—-*710*555#

To know your BVN, dial
—-*565*0#.

E.g for First bank…   *894 *Amount *Acct. No. #

Please dail d code from d number u used to register d account from the bank

CALL OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

WE HAVE SECURITY IN OUR BUSINESS.   

MONEY BACK GUARANTEE

 

CHAPTER ONE

1.0            Introduction                                                                   1

1.1     Background to the study                                                         2

1.2            Statement of problems                                                   3

1.3            Objective of the study                                                    3

1.4            Scope of the study                                                                   4

1.5            Research questions                                                                  4

1.6            Significance of the study                                                5

1.7     Brief history of Emenite                                                5

CHAPTER TWO

2.0     Literature review                                                            10

2.1            The concept of inventory control                                   10

2.2            Inventory control procedures                                        13

2.3            Finished goods inventory                                              16

2.4            Problems of inventory control                                                 18

2.5            Inventory control decisions                                           19

2.6            Stock control models                                                     22

2.7            Inventory valuation                                                       26

2.8            Inventory records                                                                    30

2.9             Summary of Related Reviewed Literature                              35

 

CHAPTER THREE

3.0    Methodology                                                                 37

3.1            Research design                                                             37

3.2            Area for the study                                                                   37

3.3            Population for the study                                                         38

3.4            Sample and sampling procedure                                    38

3.5            Instrument for data collection                                                 42

3.6            Validation of instrument                                                         42

3.7            Reliability of the instrument                                          42

3.8            Method of data collection                                              43

3.9            Method of data analysis                                                          43

 

CHAPTER FOUR

4.0            Data presentation and analysis of data                                   44

Summary of findings                                                     55

 

CHAPTER FIVE

5.1            Discussion of results                                                      57

5.2            Conclusion                                                                     58

5.3            Implications of the research results                               58

5.4            Recommendation                                                           59

5.5            Suggestion for further studies                                                 60

5.6            Limitations of the study                                                          60

References                                                                      62

Appendix                                                                       63

ABSTRACT

This is a research project on inventory control procedures using Emenite Limited as a case study of manufacturing company.

This study is necessitated by the fact that many manufacturing firms can no longer meet up to installed capacity due to poor management of inventories. This has led to closing down of various companies or retrenchment of workers due to lean pockets. Therefore in this project, I am at critically examining the inventory control procedures of Emenite limited with the view that some other manufacturing companies in Enugu will learn from its success.

To solve the problem, both primary and secondary data were collected by using questionnaires, oral interviews of staff and personal observations. And in organizing the data, taxes and percentages were used.

The interpretation of the findings provide that Emenite Limited is a successful manufacturing company whose firm inventory control policies vitally ensures its success, and that other manufacturing companies can successes by following in the footsteps of Emenite Ltd.

CHAPTER ONE

INTRODUCTION

Inventory could be defined as the stock of materials kept in anticipation of future demand or use. The term was originally an American term for depicting the value or quality of materials that are kept or stored for use as the need arises. It is applied to a detailed list of goods or articles in a given place or a stock – taking.

Furthermore, there are about five classifications of inventory; namely;

–         Raw materials

–         Components and sub-assembles

–         In process materials or work in progress

–         Finished goods

–         Consumables.

Having said these, it is the process of controlling these inventories or materials that I am going to research about in this project, using Emenite Ltd as a case study.

1.1     BACKGROUND TO THE STUDY

          Having pointed out in the introduction that inventory includes Raw materials, finished goods, components and sub-assemblies, work-in-progress, consumables etc, it means that a very substantial amount of a company’s working capital is always tied up in it’s inventories, it implies that the company should be able to control it’s inventory effectively and this brings us to the definition of inventory control.

Inventory control is the activities, techniques and methods of maintaining an accurate stock of items or inventories at a desired level. This is because a company’s inventory can either be an asset or a liability to her, depending on the quantity available at the moment.

Too much inventories consumes physical space, increase the possibility of damages, spoilage or loss. While on the other hand, too little inventory disrupts manufacturing operations, engenders chaos on the shop floor and increases the likelihood of poor customer service.

Too much or too little inventory is an evidence of poor forecasting inadequate attention to processes and procedures and haphazard scheduling. Therefore if a manufacturing company must survive, strategies for minimizing avoidable waste, shortages and excesses must be developed so as to compete effectively with other firms. And all these can only be achieved through effective inventory control.

1.2     STATEMENT OF PROBLEM

          Since inventories are the wheels on which manufacturing activities run on, the progress of a manufacturing concern or it’s down fall depends on how firm their grip on inventories are. I have therefore set out by this project to:            

  1. Consider and analyze the various systems of inventory control and the problems for maintaining them.
  2. Know the standard system for controlling inventory
  3. Find out the imitations against the effective implementation of inventory control procedures.

 

1.3            OBJECTIVE OF THE STUDY

a)                 Demonstrate the methodology of Emenite Ltd inventory control procedure.

b)                Present the various ways of achieving organizational goals through proper raw material handling.

 

1.4            SCOPE OR DELIMITATION OF STUDY

While conducting research for this project, there are some problems which were encountered and which affected (indirectly) the project. They include:

1)      For lack of time could not question all the staff of Emenite Ltd, hence I applied the sampling method.

2)      The study was limited to Emenite alone, since I could not reach other manufacturing companies. Hence the project only speaks about Emenite.

3)     There was not much money with which to run around for the project.

 

1.5            RESEARCH QUESTIONS

The information’s contained in this project were collected based on the presumption of the following hypothesis:

a)                 That the success of manufacturing concerns depends on their material management.

b)                That Emenite ltd has a very good inventory control procedure, hence their success in manufacturing.

c)                 Many other manufacturing companies can make good progress if they follow a suitable material control process.

1.6    SIGNIFICANCE OF STUDY  

This study is very important because:

1)      It will bring to the knowledge of manufacturing companies, that proper inventory control is the basis for organization progress in manufacturing.

2)      Up coming manufactures will be able to learn from an existing company how to handle their inventory so as to make profit from it.