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AN APPROVAL OF THE ROLE OF COMPUTER IN ACCOUNTING INFORMATION

AN APPROVAL OF THE ROLE OF COMPUTER IN ACCOUNTING INFORMATION

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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

INTRODUCTION

Since creation, there has been quest by man to improve on the quality of his life style and existence. This ever-increasing quest has been necessitated and propelled by the need to address the changes posed by the environment. Born out of this need, a number of inventions have been made in virtually to the field of disseminating information in accounting.

The term paper is designed to examine various aspects of our lives and the society at large has been affected by the advert of computer with a wide range of benefits. By processing data guideline, affectively, efficiently, computer has great facilitated the flow of information in the society.

With this regard, this term paper will examine how information can be speed up when applying computer and how accurate it is in the facets of accounting productivity.

The computer is one of the most spectacular of such inventions. It is a tool especially made for computable problems.

The computer 9ie present form of computer) is culmination of series of inventions and research development sparing over centuries.

BACKGROUND OF THE STUDY

The estimation of the value or quality of the role of computer in accounting system must be viewed through the circumstances of study.

Computer, which is generally know as an electronic device for analyzing or storing data, making calculations is used in various aspect of life. But in this study, we are going to relate it to accounting.

If we reflect on the history and development of data processing equipment, we will see the computer as an amalgamation and expansion of the capabilities of common place office machines that more than ever require knowledgeable direction by man.

From earliest times, men have been faced with the need to carryout their activities manually but the invention of computer activities are now been done by computer.

STATEMENT OF PROBLEM

The advantages of using computer in accounting information have been deliberated on. But the disadvantages cannot be compared with the merit.

C

THE APPLICATION OF ACCOUNTING PRINCIPLES IN INSURANCE COMPANIES

THE APPLICATION OF ACCOUNTING PRINCIPLES IN INSURANCE COMPANIES

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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

 

  • INTRODUCTION

Accounting is very essential in every profit making

organization that has economic resource such as money, machinery and building, while it has bee called the language of business.  It has serves as a language to provides financial information about non profit oriental businesses organization such as churches, government, charities, hospital, club etc.

In addition once role or objectives in life as a manager. Politician, investor, student he wile find the knowledge of accounting as one of his needs.

Many people have try to answer two importance questions about organization such lie:

Now will if it doing a given period and where does the organization stand one a given day.  Nevertheless accounting ads in answering these question by showing where and when money has been spent and how committed it has been made by evaluating performance and indicating the financial implication fractions of choosing once plan verse another.

The accounting fractions are govern by money concepts and principles on accounting.

 

  • BACKGROUND OF STUDY

The background of the study implies on the rules that govern

how accountant measure process and communicate financial information fall under the heading “General Accepted Accounting Principles (GAAP).

Managers and accountants of difference insurance companies like National Insurance Corporation of Nigeria (NICON) Niger Insurance Company, African Prudent Insurance Company etc.

Share the same view as regard to this problem study.  All the rules and ethics that are used in accounting are applied by insurance companies and they equally keep receipt and payment accounts, cash book, bank reconciliation statement, balance sheet etc.

Although some companies that don’t keep their accounts with the Central bank of Nigeria (CBN), meaning that they have and registered with the registrar of companies and not recognized to be in existence yet they operate.

Ikoku defines insurance business as an investment that protects the insured from national and man made disaster for  which the essence is to be place the insured on the position he was immediately before the less”, while Joged defined insurance as a transfer of risk be the insured to the insurer for a consideration called premises; however, Horngren also defines “accounting as the system that measure business activities, process that information into report and communication these findings to decision maker”.

Ikoku went further to classify insurance business into life insurance and non life insurance business, companies are divided into two classes namely; proprietary companies and mutual companies.  Non-life insurances business are categorized into five; accident motor vehicles, workman’s compensation, marine aviation and transport and miscellaneous insurance business.  At this point, one can be justified to assert that the proper functioning of the accounting aspect of an organization is dependent on how well the accounting principle are being applied, therefore the proper applications of accounting principles is important to insurance companies, policy holders funds are made up of premium received on all policies.  In this opinion Jejede said that prudent management of this fund are vital in order to prevent its diversion into irrelevant areas thereby having in adequate cash to settle claims promptly.

The need therefore is to curb this diversion informed the idea of accounting.  This can only be effective if the principle of accounting are applied to the later.

 

THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT IN ENUGU STATE

THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT IN ENUGU STATE

(A CASE STUDY OF OJI RIVER LOCAL GOVERNMENT AREA, ENUGU STATE, NIGERIA)

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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 purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study.  This research also became necessary in order to bring to the proper understanding of the enquirer the best ways to solve such problems connected with the taxation especially: what is taxable, which system of tax is acceptable, the rate of tax evasion and avoidance and the assessment of Nigeria tax system.

The primary function of every government is to make provision for its citizens in terms of infrastructural facilities.  The provision of this enormous work cannot be carried out adequately by the government due to its limited resources therefore, there is the imposition of tax on all citizens, companies to augment government financial position.  Government have always enacted various tax laws and reformed to stand the taste of time.

 

 

CHAPTER ONE

  • Introduction

1.1     Background of the study

1.2     Statement of the problem

1.3     Objectives of the study

1.4     Significance of the study

1.5     Scope and Limitations of the study

1.6     Assumptions of the study

1.7     Formulation of Hypothesis

1.8     Definition of Terms

 

CHAPTER TWO

  • Review of Related Literature

2.1     Introduction

2.2     Definition of Tax and Types

2.3     Incidence of Taxation

2.4     Principles of Taxation

2.5     Element of Taxation

2.6     The Importance of Taxation

2.7     Appraisal of some tax legislation

2.8     Structure of Administration of Nigeria Tax System

2.9     The problems of taxation and its function

CHAPTER THREE

  • Design and Methodology

3.1     Primary Sources of Data

3.1.1  Personal/Oral Interview

3.1.2  Questionnaire Method

3.2     Secondary Sources of Data

3.3     Population and Sample Size Determination

3.4     Methods of Data Collection

3.5     Method of Validating the instrument

3.6     Method of Data Analysis

3.7     Problems of data collection

CHAPTER FOUR

  • Presentation of Analysis of Data

4.1     Presentation of related data

4.2     Analysis of Data

4.3     Test of Hypothesis

4.4     Interpretation of Result

CHAPTER FIVE

  • Summary of findings

5.1     Conclusions

5.2     Recommendations

Bibliography

Questionnaire

 

CHAPTER ONE

 

  • INTRODUCTION:

1.1     BACKGROUND OF THE STUDY:

One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, pipe-borne water, hospitals, schools, good roads and as well as ensure a rise in per capita income, poverty alleviation to mention a few.

For these services to be adequately provided, government should have enough revenue to finance them.  The task of financing these enormous responsibilities is one of the major problems facing the government.  Based on the limited resources of government, there is need to carry the citizens (governed) along hence the imposition of tax on all taxable individuals and companies to augment government financial position.  To this end, government have always enacted various tax laws and reformed existing ones to stand the taste of time.  They include:  Income Tax Management Act (ITMA), Companies Income Tax Decree (CIID), Joint Tax Board (JIB) etc.

All these are aimed at ensuring adherence to tax payment and discouraging tax evasion and avoidance.  For the purpose of this study, the researcher would be concerned with the impact of taxation as an aid to the economic development of Enugu State (Nigeria).

 

  • STATEMENT OF THE PROBLEM:

The first need of any modern government is to generate enough revenuewhich is indeed “the breath of its nostril”.  Thus taxation is by far the most significant source of revenue for the government.  Nigerians regard payment of tax as a means whereby government raises revenue on herself at the expense of their sweat.

It is good to note that no tax succeeds without the taxpayer’s co-operation.  Here, we can ask some thought-provoking questions such as: what makes taxation such a difficult issue?  Why do people feel cheated when it comes to tax?  Is government making judicious use of taxpayer’s money?  In view of these questions above, this study is going to be carried out to offer solution to them.

 

We shall also look at the following issues and offer r

THE ROLE OF ACOUNTANT IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL

THE ROLE OF ACOUNTANT IN PROJECT FEASIBILITY AND VIABILITY APPRAISAL ( A CASE STUDY OF CASAVA STARCH PRODUCITON)

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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 entrepreneur must have a range outlook on the intended business investments,  business investments,  examine the alternative uses of capital and account for financial requirement and carry sensitivity and risk analysis.

This study promises an analysis and illustration of the principles of feasibility and viability appraisals and highlights the essence of the subject matter.  It also brings into focus the accountants essential contributions, which have hitherto tended to be cost in wide diffusion

In view of the objective of the study, the literature review examines the views of various writers on the subject matter. Its emphasis is on meaning, importance and components of feasibility and viability studies historical perspective and the role of the accountant thereof.

Research design and methodology details the method used in carrying out the research for the project.  It specifies the sources of data, target population, sampling method and also describes the research instruments and method  of administration and analysis of data.

Data presentationa dn analysis presnts a afeasbility case study of hosuehold cassava – starch milling plant. It details the findings of the researcher regarding the project and examiones.

Specifically the marketing, technical economic and social factors involved

Financial analysis and evaluation provides an illustration of the role of the accountant in a practical project appraisal situation.  It details the application of the data presented above in making relevant financial projections for 5 years.

Also a matching of the projected cost against the projected revenue is done.

In conclusion, this study centered on the role of an accountant in a project evaluation which has been demonstrated in this study by the viability appraisal of operating a starch milling plant

 

 

 

 

 

 

 

 

 

 

 

 

Table of content

CHAPTER ONE

  • Introduction

1.1     Background to the study

  • Statement of the problem
  • The objective of the study
  • Scope of the study
  • Research questions
  • Significance of the study
  • Definition of the terms used in the study

CHAPTER TWO

  • Literature review

2.1     Meaning and significance of feasibility and viability appraisal

  • Historical perspective
  • Basic distinction between feasibility and viability appraisal
  • The importance of feasibility and viability appraisal
  • Compared of feasibility and viability study
  • Roles of accountant in the formation and development of new enterprises
  • Feasibility and viability studies and accountant.

Chapter three

  • Research methodology

3.1     Research design

3.2     Population and sample size

3.3     Research instrument used

3.4     Design of interview guides

  • Method of data analysis

Chapter four

  • Data presentation

4.1     Data presentation and analysis of result

Chapter five

5.0     Summary of findings, recommendations and conclusion

  • Recommendations
  • Conclusions

References

Appendix I

 

CHAPTER ONE

 

  • INTRODUCTION

The rigous and strains of borrowing, especially in Nigeria and Africa in general are not doubt enormous.

The fault is not that of the lenders (banks) alone as critics claim that the borrowing public are partly responsible for the frustrations. A large portion of the borrowing public are substantially under-educated (about borrowing with this regard, they approval heir prospective lenders unprepared and largely ignorant of the why’s and what’s of their request.  A substantial number of people who approach banks for loans have no business going to the banks to borrow in the first place.  If at all their business and needs are gerund, perhaps they should have tried their friends, relatives or associates first before going to bank to borrow.  No one can fault the bank (lender) on their criteria because the banks is also in business to stay and grow.

Among all other activities of the banks lending is the most vital bank undertaking which should be carefully emphasized, may because it is the most profitable undertaking of the bank or its contribution to the economic growth of the country in general

The federal reserves system,. Financial intermediaries, government and business can be thought of making up the financial environment within which we all strive to achieve our goals but which largely is beyond the control of any single decision unit. Due to the lack of substantial knowledge about the behaviour of this financial environment, however, we are advised to enhance that knowledge.  It seems clear to me that we all have an interest in the development of empirically substantiated theories of behaviour of a financial economy.  After-all, failure of broad section of the economy, whether  in the form of inflation’s, mass bank failure or in dispread business closing is a situation whereby large portion of the borrowing with the result that they approach their prospective lenders unprepared.

The burden of proof is therefore in the prospective borrows  should be educated, and get educated is there fore the message of this topic.  It is a further contribution to the promotion and development of an improve business culture by helping to educate the borrowing public. The most critical Turing in a loan proposed are really simple ordinary things that many borrowers especially first time borrowers and small scale enterprises regard as unnecessary and in consequential. The borrower should know that the loan officer cares about the neatness of the documents presented, the language of ht proposal, its substance, the character of the promoters and borrowers is of consequence to the loan offer decisions criteria because he associates.  These with the ability of the borrower to perform maintain control and achieve the designed results and finally to pay back the loan.

Areas of general interest to lenders include,

  • Personal credit record of the borrower
  • Financial history of the business
  • Growth of the business
  • Profitability of the business
  • Physical condition of the facilities and equipment
  • Experience of the key managers to reduce risks, lenders required some of the following
  • An equity pledge by the owner to the lender
  • A personal asset pledge by the owner to the lender
  • A consigning of the loan by all principle or guarantors
  • A lien on all assets and personal property of the owes

 

This study represents a modest effort to provide substantial information about that part of the financial environment which is the criteria of borrowing and repaying business loan as a guide towards economic development

 

1.1     BACKGROUNDS; THE DEVELOPMENT OF BANKS IN NIGERIA

          The development of banks may be divided into three periods, partly arbitrarily as any such periodization may be.  A preparatory period ending in 1950 to 1960’s during which time the essential features of banking, as we know them developed.

At the turn of the century, the range of institution included those that specialized in exchange and merchant operation, individual money lenders, rotating credit associations and bank of British west Africa founded in 1980 by sir Alfred Jones.  Not until the beginning of the fifties, banking in the main was largely rudimentary, differing greatly from present day institutions not only in size but also in sources and use of their funds.

Banking operations are more of less continued to large centers of overseers trade and even then, the banks had little contracts with nature public  except for a small amount f savings business.

In 1957, the two expatriate banks   BBWA and bar days bank had in all forty-six branches in west Africa-adding about six indigenious bank was found in 1933 and the beginning of 1951, five more were formed and in the fifteen months between February 1951 and May 1952, not less than 18 indigenous banks were registered with one exception, they had all leased operation by 1945

Bank failure such as these, weekend public confidence in indigenous banks.  The failure of these banks appeared  to be the cause many Nigerians decided to be keeping their savings at home or in other instruments seeing banks as unreliable. Nevertheless, rapid expansion and evidence of past financial heritable continued and by 1962, there were over two hundred banks offices in Nigeria.  From this, one can then say that the banking system has made undertaken over this short periods,  a remarkable penetration into domestic business and be hold it continuous operation.

The total number of indigenous banks and other banks was 18 at the of August 1976 with 459 branch offices including offices of the six merchant banks.  The earliest attempt to regulate the

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE IN NIGERIA

(A CASE STUDY OF CENTRAL BANK OF NIGEIRA (CBN)

Download our android mobile app for more materials

ORDER NOW

COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:
 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
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 BANK SECURITY FOR 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 24 HOURS

CALL OUR  CUSTOMERS CARE  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

 

CHAPATER ONE

  • Introduction
  • Historical Development of CBU (A Public company)
  • Statement of problem
  • Purpose of study
  • Research questions
  • Significance of study
  • Scope and limitations of the study
  • Definition of term

References

 

CHAPTER TWO

  • Literature Review
  • Historical development of Accounting in Nigeria
  • The nature of accounting principles
  • Types of accounting principles
  • Factors affecting accounting principles
  • Budgeting and budgetary control
  • Standard costing as a tool for control

References.

 

CHAPTER THREE

  • Research Methodology
  • Research design
  • Determination of sample
  • Area of study
  • Population study
  • Sample of study
  • Method of investigation
  • Method of data analysis
  • Development of research instrument

 

CHAPTER FOUR

  • Presentation of data & Analysis
  • Presentation of data
  • Analysis of data

 

CHAPTER FIVE

  • Summary of findings
  • Conclusion
  • Recommendations
  • References

 

CHAPTER ONE

 

  • INTRODUCTION

In most developing countries including Nigeria, government participation in economic activity is usually significant.  One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating services of an economic or social character on behalf of the government.

Since the colonial era, especially after independence in 1960, Nigerian public enterprises have witnessed a steady growth unit recently.  Its Olisa (1988:133) pet it. Beginning as a trickle in the period between this era of the second world war and Nigeria attainment of independence the creation of public corporations had risen to flood level since independence and his maintained a steady growth.  The rational behind the establishment of public enterprises in Nigeria are many.  Some of the reason include:  generating revenue, they would add to available rational capital for the support of development and welfare programme, making to be controlled by a  few individual, it possible for important profitable enterprises to be controlled by a few individual or group, organization certain critical activities national survival and economic stability and providing employment opportunities (Ademolukun 1983).  However, after a long period of growing, starts intervention in the Nigerian economy through public enterprises, the and of 1980’s onwards had witnessed a reversed which has sometimes been dramatic in public opinion and therefore public policy.

This has been brought by the persistent losses which state enterprises that have been running over fears. Consequently, there has been a willingness to look at alternative policy strategies for the achievement of economic development.  At the forefront of these strategies is the minimization privatization of public enterprises.

In Nigeria, public  enterprises are engaged in a while spectrum of economic activities including agriculture, mining, construction, manufacturing, commerce and services.  The classification of public enterprises in Nigeria, had been made according to varieties of criteria by different authorities.  The public service review commission (1975:101) classified public sector int.

Public utilities

Regulatory of service body

Financial institutions

Commercial ad industrial enterprises

Being a mixed economy, individuals also own and operate private enterprises.  A firm classified as private enterprises when it is founded and managed by an individual and Ora group of individual.  These firms are expected to be registered in the local government within which they operate.

 

The rationale for the establishment of private enterprises are numerous just like establishment of public enterprises. T hey include amongst other.  Provision of employment opportunities.  Generating  income for the owner of the enterprises.  Government interest in profit growth of the enterprises which determine the tax liabilities of the firms, improve the performance of the public sector through competition.  Moreover, the general public is concerned with the contribution which makes towards social upliftment which is exhibited to the environment in which the business is loaded and its willingness to contribute to the development of the environment.

The activities of the public enterprises have been on the increase in resent times which necessitated the introduction of the accounting practice to check and monitor the financial activities of these enterprises.  In this book, titled principles of accounting, by Bimage (1985) accounting is defined as a process by which data relating to the economic activities of an organization are measured, recorded and communicated to interested parties for analysis and interpretation.

The earliest method of accounting records were kept in physical quantities.  These records came from the Eastern (early) civilization which involved in the countries around the Mediterranean sea such as Mesopotamia, Egypt, Crete, Italy etc.  money was recorded as soon as money took the place of barter as a medium of exchange and unit of accounting practice has been closely related to the economic development of the country.  If the business organization grows in size and complexity, management and outsiders became more clearly differentiate from the outside groups which include owners of the firm (stock holder) creditors, government employer and the general public.

The differentiation necessitated the need to have accounting department in the enterprises to give accurate financial of the management and to satisfy the outside demands or the general public who are already interested on whether the enterprises in growing or not.

 

The role of accounting in public enterprises in Nigeria is primarily to ensure accurate accountability in these sector and present the time and fair financial position of the enterprises.  The role is of utmost importance in any organization.  An organization can only grow or profit when the resources are well managed and effective observed over expenditure.  These resource can only be well managed if accounting department of the organization give an accurate financial information to know how ,much the enterprises having.  It is only when this is done that the firm allocate its resources and knows what is to be done.

The role of accounting seems to be more pronounced in the public enterprises.  In recent time there are cases of misappropriation of funds in the public enterprises and improper accountability.  These factors have led to a lot of public enterprises going into oblivon. If the government has reorganized the role of accounting, all these febles should not have arisen.  No enterprises can move forward without having a well organized financial departments to give accurate financial; information about the firm.

 

This is because if improper accounting records are not minimized or where possible eradicated these is bound to be cases of public enterprises failure.  Consequently, staff of such enterprises will forced out of their job.  This will result to economic and social; activities in the society.

 

  • HISTORICAL DEVELOPMENT OF CBN (A PUBLIC COMPANY)

The formation of CBN started gradually in the early 1950’s but gathered momentum by the middle and towards the decade.  Precisely CBN was established in 1958.  Among the factors that led to the formation for an apese financial institution in the early “50s” were the dissatisfaction and short coming to the west African currently board.  The WACB established in 1912 was playing the role for an apese monetary institution in the British West Africa especially in areas of the country.

The issue of West Africa Currency exchanging this with the existing currencies, investment of reserve mainly in London and the repatriation of existing currencies. However, because of the anomalies and short coming of the WACB especially as if could not perform the monetary management, Nigeria nationalist continued to amount pressure on the colonial administration for the establishment of a central Bank that should have all pioneers of a central bank, and not just a glorified currency exchange house.

In 1952 at the floor of  federal house of Assembly (First sitting) Lagos-Chief Anthony Enahoro Summoned up courage and mored a private member motion calling for the establishment of central Bank for the purpose of rapid economic development in all its phases.

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