FINANCIAL STATEMENT: A TOOL FOR EVALUATING PERFORMANCE OF COMPANIES AND INVESTMENT DECISION WITH REFERENCE TO BEING AND BOWS NIGERIA LIMITED.

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

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.

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

• Background of the study
• Statement of problems
• Objective of the study
• Significance of the study
• Historical background of the firms under study

Note

 

CHAPTER TWO

LITERATURE REVIEW

• Financial information and its users
• The nature of financial accounting conventions
• The concepts and conventions
• Development of generally accepted accounting principles
• A review of working capital
• The contents of financial statement
• The statement of souces and application of fund
• The auditors report on financial statements
• Cash burgets
• Financial analysis
• Finaancial ratios
• Empirical studies on ratios as predictive of business
• Leverage in business

Notes

 

 

CHAPTER THREE

• RESEARCH METHOD AND DESIGN
• Sources of data collection
• Primary sources of data collection
• Secondary sources of data collection
• Data collection and procedures
• Analytical techniques
• Determination of sample size
• Validation of research instrument

 

CHAPTER FOUR

ANALYSIS AND INTERPRETATION OF DATA

• The balance sheet of benix
• Analysis of financial statement of benix limited and its interpretation
• The balance sheet of bonus limited
• The profit and loss account of bonus limited
• Analysis of the financial statement of bonus limited and its interpretation
• Presentation and analysis of data

CHAPTER FIVE

• Summary findings, recommendation and conclusion

5.1     summary of findings

5.2     recommendation and conclusion

Bibliography

Vita

Questionnaire

CHAPTER ONE

 

INTRODUCTION

• BACKGROUND OF THE STUDY

Recent researchers have been shown that one of the main causes of indigenous business failure in this country is failure to maintain proper financial records.  Many business have been operated with merely a single entry memorandum record of transactions and others with no records whatever, except possible cheque stubs.  As a result, business decisions are based on quesses and intruition. Ola (1985).

In todays economy information and accountability have assumed a larger role in our society.  This is why it is statutory company and allied matte decree (1990), for all registered companies in the country to prepare and present financial statements in accordance to the relevant accounting regulations.

Business organizations have to analyze their financial statements or accounts by way of interpretation, simplification and transaction of facts and data contained in the financial statement.

The essence of this is to draw relevant conclusions, make inference as to the business operations financial positions and future prospects of the organizations.

In the assessment of the performance of an organization, an imfortant area of management control is post factor assessment of financial results of the organization as a whole, that is the examination in retrospect of the financial effects of earlier decisions to invest.  Management must reoularly commit resources for both long term and short term purposes and because the commitment will always involve risk, or cargul assessment of the anticipated results of any project on the financial position should be made before a decision is taken, and before resources are irrevocably committed.

A periodic evaluation is needed, after resources have been invested, to report what has been achieved, to examine amount of the profit, or the extent of the loss, and to consider the effect of implementing the plan on the financial statement of the business, in particular to note whether financial stability has been maintained or alternatively the extent to which it has been impaired.  Information on all these aspect of the finances of the business is needed to permit management to assist the quality of past decisions at strategic level and the effectiveness with which they have been implemented.  Finally, it is important that informed base of financial knowledge should be developed from which future activities can be planned.

An important purpose of the appraisal of results is to confirm whether or not the project has produced the expected cash flow.

The main function of the financial account of a business however is to measure the results in terms of profitability and it is on the basis of success or failure measured in these terms that management will be juged.

In carrying out an analysis of accounts, a number of issues must be considered and conclusion formed thereon.

These includes:

1. Profitability of the business operation, particularly in relation to the capital employed.
2. Solvency of the firm: the ability of the business to pay its creditors, the adequacy of its working capital and the current liabilities.
3. the business trend: the analysis of the point term of business over a time to determine whether profit are rising or falling and the implication for future performance .
4. The financial stability of the business, particular attention being paid to the firm’s limit of borrowing power, available resources to finance expansion and the volume of earnings.
5. the gearing and the cover which is an assessment of the adequacy of profit to meet up with interest payments, pay dividends to share holders and provide sufficient safety to share holders investment.

 

• STATEMENT OF PROBLEMS:

In Nigeria today most business are facing hard times which is a reflection of the bad shape of the economy.  Government on its own has been making different efforts aimed at reviving the economy.  Among the government efforts are the encouragement  of the growth of small and medium term industries and also for people to invest in some of the public enterprises that have been stated for either full or partial privatization or commercialization.

Unfortunately, business cannot grow reasonably under a crude business practice as most business men and investors in our society are yet to understand the need for financial statements probably, this is one of the reasons why some businesses are operating without even a book-keeper not to talk of an accountant.  Decisions are taken based on intuition dereferences made only to their cash –box perhaps they feel that this is a way of safe wording their business secret.

Secondly is the problem of loan securing.  Most businesses operate with a very poor capital.  This makes growth difficult, if not impossible.  Instead of growing they are declining as the result of their poor capital base :& so as there is non-existent of financial statements, they are not qualified for bank loan.

Thirdly is the some investors and business operators can not understand the interpretation technique of the financial statements, because of this

THE EXAMINATIN OF THE ROLE OF FINANCIAL BANK IN CONSOLIATING STABILITY IN FOREIGN EXCHANGE

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

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.

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:

1.1 The background of the study

1.2 Statements of problems

1.3 Objective of study

1.4 Significance of study

1.5 Limitation of study

1.6 Definition of terms

1.7 Reference

 

 

CHAPTER TWO:

2.0 Review related to literature

2.1 Genesis of banking in Nigeria

2.2 Type of banking in Nigeria

2.3 Functions of banking

2.4 Similarities and differences among banks

2.5 Role of bank in the economic development

2.6 The Nigeria banking climate

2.7 Problems faced by banks

2.8 The concept of banking failure

2.9 Causes of banking failure

2.10 Indices of banking failure

2.11 Effect of bank failure

2.12 Reference.

 

 

CHATER THREE:

3.0 Research methodology

3.1 Source of secondary data

3.2 Method of analysis

3.3 Location of data

3.4 Reference

 

CHAPTER FOUR:

4.0 Findings

4.1 General discussion

4.2 Reference

 

CHAPTER FIVE:

5.0 Recommendation and conclusion

5.1 Recommendation

5.2 Conclusion

5.3 Biography

CHAPTER ONE

INTRODUCTION

1.0 BACKGROUND OF THE STUDY

 

The goal of every government of nay economy is to archive equilibrium in the economic system. It is therefore important that the authorities concerned must regulate the system indirectly with policies. This necessitates that government of any country adopting certain economic policies in order to consolidate specific macro-economic goal or objective. Some of such major economic policies include the monetary policies, fiscal policies, exchange rate policies, most of this policies can only be administered thorough the agent of commercial bank which is the pivot of this research work. In Nigeria for instance. Monetary policies have been conducted under wiled ranging economic environment since the establishment central bank of Nigeria (CBN) over many years ago. Basically, monetary and finical polices serve as one of the vital and strategic economic policy adopted by the government of the country in posturing the economic development with a view of consolidating certain economic goals such as acceleration of the economic growth, sustainable balance of payment, maintaining a stable exchange rate of international competitive level, combating inflation, price stability and full employment.

 

Monetary policy is defined according to the CBN briefs 1994 as the combination of measures design to regulate the values supplied and cost of money in an economy. In consonance with the level of economic activity. Anyanwu (1993, VS 140) refer monetary policies as major stabilization weapon involves measure designed to regulate and control the volume, cost, and availability and direction of money and credit in an economy to archive some specified macro-economic policy objectives. Fiscal policy on the other hand is an attempt by the government using expenditure and tax policy to shift the aggregate demand and aggregate expenditure functions towards desired position. According to Anyanwu (1997, VS 241) fiscal policy is taking to refer to that part of government policy is concerning the raising of revenue and deciding on the level and pattern of expenditure fore the purchase of influencing economic activities or attaining some desirable macro-economic goods. The intricacy in handling the monetary and fiscal policy to consolidating the desired macro-economic objective necessitate that needs for an independent authority so in Nigeria today. The federal government is the sole monetary authority, but it has delegated some aspect of implementation to both the ministry of finance and the central bank of Nigeria is to formulate and execute monetary policy, to promote financial system. To archive a desired policy objective, the CBN is empowered to use monetary policy techniques or instrument and the CBN dose most of its function through he commercial banks. This techniques can be classified into group, the direct portfolio control and the indirect portfolio approaches. Indirect portfolio includes the open market operation (OMO), reserve requirements, discount rate mechanism. While direct instrument includes; selective credit control, credit selling and moral suasion. Furthermore monetary policy presupposed that there is some relationship between the supply and the demand for money on the one hand economic aggregate such as output, income, savings, general price level and investment. The mix of monetary policy instrument to be used and its effectiveness depends on this relationship. Monetary policy involves monetary management. Monetary management according Ojo (1992, VS 3) is defined as the act of controlling the movement of monetary and credit aggregate in the issuancxce of stable price and sustainable economic growth. Therefore the Central bank or the central monetary authorities must attempt to keep the money supply growing at an appropriate rate o insure sustainable economic growth, domestic and external stability. Howe ever, in Nigeria the role of monetary and fiscal policy has increased tremendously since after independence. Both civilians and minitry government has adopted this policies consolidate macro objectives. But despite this measure to suit the constant changes in the economic situation of Nigeria, still a lot of problem be deviled the economy ranging from high unemployment, inflation and balance of payment. This prompted me to research on examination of the roles of commercial banks in consolidating stability in foreign exchanges.

 

1.1 STATEMENT OF PROBLEMS

The application on the monetary and fiscal policies by the monetary authorities using the monetary instrument such as open market operation (OMO), bank reserves etc. in consonance with the prevailing economic situation is aimed at consolidating the macro-economic good of the country such as full employment, low level of inflation, favorable balance of paymen

AN EVOLUTION OF THE IMPACT OF COMPUTERIZATION ON THE ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION (A CASE STUDY OF MODEL COMPUTERS COMPANY WARRI DELTA STATE)

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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

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.

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 development of accounting systems and the computerization of these systems in a small scale business environment is the main theme of this study. The researcher examined the issues involved by understanding the computerized accounting system of model computers company, Warri.

Based on the analysis of data for this study it was discovered that an effective and efficient operating environment is function of a good accounting system other things being equal. Similarity it was discovered that the introduction of computer and the development of accounting packages have revolutionized the accounting system of small scale business organisation.

Therefore the general conclusion drawn from this study is that a computerize accounting system is a basic paradigm for small scale business organisations.

 

LIST OF FIGURES

Fig. 4 – 1     Mcc organisation chart

Fig 5 – 1      Daceasy system interface

Fig 5 – 2      Customer module

Fig 5 – 3      Uendor module

Fig 5 – 4      Product module

Fig 5 – 5      General ledger module

Fig 5 – 7      Fixed asset module

Fig 5 – 8      Purchase order module

Fig 5 – 9      Invoicing module

Fig 5 – 10    Financial module

Fig 5 – 11    Default layout of accounts

Fig 5 – 12    Chart of account

Fig 5 – 13    Model chart of accounts

Fig 5 – 14    Fixed assets list

Fig 5 – 15    Current trail balance

Fig 5 – 16    Current profit and loss financial report

Fig 5 – 17    Period balance sheet

TABLE OF CONTENT

CHAPTER ONE

General Introduction                                                1

• Background of the study 1
• Statement of the problem 3
• Objectives of the study 4
• Significance of the study 5
• The scope of the study           6
• Research limitations 6
• Definition of terms 7

CHAPTER TWO

Review of related literature                                      10

• Introduction 10
• Accounting information system 13
• Computer technology and accounting 19
• Computer application for small business 27

Note                                                                         31

 

CHAPTER THREE

Research methodology                                            34

• Nature of the study 34
• Sources of data 34
• Method of data presentation 35

CHAPTER FOUR

Model – A company presentation                            37

• Historical background                                          37
• Organizational structures 38
• The accounting system of model computers company 42

CHAPTER FIVE

Dave presentation                                                    44

• Basic issues 44
• Daceasy accounting package 52
• Computerization at MCC 54
• Daceasy and basic accounting operations 54

 

CHAPTER SIX

Findings, summary and conclusion and recommendations

• Findings 96
• Summary and conclusion 102
• Recommendations 103

BIBLIOGRAPHY                                                             108

 

CHAPTER ONE

GENERAL INTRODUCTION

• BACKGROUND OF THE STUDY

An accounting system has been described as an integrated frame work within on entity (such as business firm) that employs physical resource (ie material, supplies, personnel, equipment, funds) to transform economical data into financial information for (a) conducting the firms operation and activities and (b) providing information concerning the entity to a variety of interested users.

An accounting system has all the elements or characteristics of a system such as inputs, processes, outputs, controls and feedback. Davis of al write that “system is the anatomy of accounting.” It domain comprises the entire financial dimensions of business operations, including the flow of financial intelligence throughout the organisation and beyond.

The objective of accounting system is to provide an integrated and accumulated information that should assist management in making decisions for the effective and efficient execution of the goals of the organisation. An accounting system should be able to identify, assemble, classify, record, and report an entity’s transactions and to maintain accountability for the related assets and liabilities. In order to accomplish these objectives, the system should have sufficient and appropriate methods and records.

The advents of this computer and the Manufacting of accounting software have revolutionized accounting operation, Davis et al writs that computer system owe much of their acceptance in business to the increased speed and efficiency that they provide for data processing and reporting. They went further to state that computer systems has increased the accuracy, efficiency and timeless of reporting which can be most helpful in improving the decision making activities of management.

Giving the present trend in technology as it affects accounting operations, it would be important to evaluate the impact of computerization the accounting system of small- scale businesses is critical to the success of the information system Nic sulliuan has called for a proper study and analysis before the adoption of computer technology.

Corroboration the view of Sulliuan, Massey 7 walled a caution signal by calling for the need to weigh the benefits and shortcomings inherent in adopting computer technology in the accounting system of small – scale businesses. Although this revolution in accounting practice represents a significant technological shift, the need for evaluating the relevance of computerization cannot be downplayed.

 

• STATEMENT OF THE PROBLEM

The operation of accounting systems in small-scale business organisations is fraught with numerous control problems and ineffectiveness which have, in most cases, produced dysfunctional effects on business operations. Similarly, the enormities of the operational, countervail an strategic problems of computerization have compounded the problem of faulty accounting system in small scale business organisations.                  

As a result, the researcher shall focus on the following research questions in evaluating the accounting systems of the case study:

How effective and what are the control problems confronting the account

CAPITAL BUDGETING IN A PRIVATE SECTOR (A CASE STUDY OF NIGERIAN BREWERIES)

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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

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.

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

 

PREFACE

The main objective o this research work is to develop systematically the beginning of and various stages in capital budgeting.

Indeed, the aim is to provide an integrated presentation of capital budgeting and to view the unity of the subject matter in such a way that the questions of “how” and “why” are easily answered.

The topics, sales forecasting (touched briefly) and forecasting of financial requirements as they relate to capital budgeting are covered. The other section of this research work include literature review, research methodology, case study and analysis of data and summary of findings recommendation and conclusion.

The section in literature review is quite extensive when compared to other sections of this research work. it is the intention of the researcher to bring out the essentials that relate to capital budgeting and hint on those that relate to the company under study. It is hope that those that do not elate to the company will find it useful, to students with interest in capital budgeting and who capital budgeting and who carryout their research work on their companies in Nigeria and aboard.

This research work is written in language that will make it easy for many people to read and understand. It is my hope that it will enhance the attractiveness of capital budgeting for a large number of audience.

 

 

 

 

CHAPTER ONE

Introduction

• Problem statement 2
• Hypothesis 6
• Limitations of study 8
• Significance of study 9
• Definition of terms 12

CHAPTER TWO

Literature review

• Ranking investment proposal 14
• Post auditing of the investment decision 17
• Analysis of capital projects 19
• Capital rationing                     35

 

CHAPTER THREE

Research methodology and designation

• Sources of data                                                      55

CHAPTER FOUR

Case study and analysis of data and presentation

• Profile of Diamond breweries limited 61
• Organisational structure with special –

 

CHAPTER FIVE

Summary of findings, recommendation and conclusion

• Summary of findings 75
• Recommendations                                                 78
• Conclusion 80

BIBLIOGRAPHY                                                   81

INTERVIEW QUESTIONS                                    83

APPENDIX

 

CHAPTER ONE

INTRODUCTION

Every business firm normally will like to know how it performed over a period of times, thus leading to the preparation of profit and loss statement. They also ask about their position at a particular point in time which leads them to prepare balance sheet. Finally, they will like to know where they are heading, which has led to the preparation of budgets.

Budget is term used locally by a lay man. Lay man confuse budgeting with planning. A budget is part of a plan. A plan can be expressed in monetary and non-monetary term. Any plan that is qualified in monetary term is a budget. A budget, therefore, can be succulently defined as a statement of intention qualified in monetary term.

In budgeting there are types of budget prepared by firms. Such budgets includes capital budgets, cash budgets, sales budget and so on.

The process of preparing capital budget is called capital budgeting. Capital budgets are long term budgets made for acquisition and expansion of fixed assets. Capital budgets are prepared by many films today. It was originated in the United States of America (USA). In America it was applied by firms before the second world war.

After the second world war many firms saw the need to plan for capital expenditure, hence it is prevalence today.

Nigerian breweries limited, Monarch larger beer and other beverages, are not left out in the train of firms which prepare budgets for its capital expenditure. this is, however, not easy as it is fraught with a lot of problems.

 

• PROBLEMS STATEMENT

The main purpose of setting up a private firm is to achieve enough sales revenue that will cover fixed and variable costs as well as leave out enough profit to justify its existence.

Nigerian breweries limited being a private enterprise involved in brewing beer has the objective of making huge profits.

Brewers all over Nigeria witness heavy returns on their investments due to export of their products to neighboring African countries as well as the high consumption rte of beer in the country. This was before the year 1982.

The introduction of many stringent economic measures after the year 1982, aimed at revamping the nations ailing economy, brought with its many problems of which the brewing industry is not left out.

In order to produce, firms in the breweries industry (including Nigerian breweries limited) acquires fixed assets as well as raw materials.

These acquisitions are based one expect demand. The demand for beer cannot now be fairly estimated because of the general rise in prices. General rise has made consumers of beer shift their demand to other goods of necessity thus leading to decrease in demand

A SURVEY OF ROLES AND PERFORMANCE EFFECTIVITY OF SECRETARIES IN MODERN COMMUNICATION INDUSTRIES IN ENUGU URBAN

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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

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.

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

Background of the study

• Statement of the problem
• Purpose of the study
• Delimitation of the study
• Significant of the study
• Assumption of the study
• Research question
• Definition of terms

 

 

Chapter two

Literature Review

An overview of the roles of  secretary

The Responsibilities / Duties of secretaries in Communication industries

The true image of secretaries in Communication industries

The roles of secretary in developing the office

The roles of secretary in selected communication

Secretary as a personal officer

Factors responsible for Non-application of secretary roles

Effects on the performance of secretaries

 

Chapter three

Methodology

• Area of study
• Instrumentation
• Population and size
• Method of data collection
• Method of data Analysis
• Validation of Instrument

 

Chapter Four

Presentation and Data Analysis

• Research Question

 

Chapter five

Summary of Findings, Conclusion and recommendation

Discussion of findings

Summary of findings

Conclusion

Recommendation

Limitation of the study

Suggestion for further studies

Reference

Questionnaire

 

 

ABSTACT

 

          This study examined roles and performance efficiency and effectively of secretaries in modern communication industries in Enugu Urban.

People hold different opinions about the secretaries roles.  they fail to understand that the secretary is an important officer in every communication industry and her contributions and effectiveness can either enhance or  diminish the efficiency of an industry.

The study also seek to find out whether lack of appreciate communicating machine affect the roles of secretaries.  It went further to stress whether lack of knowledge of the administrative principles may hinder secretarial roles, whether executives do not give the secretaries free-hand to implement the necessary administrative principles.

In collecting data, the study was designed to cover selected communication industries as the population through sampling of the secretaries.  The  population were made up of 100 people and the researcher made use of questionnaire which was distributed to the respondent.  Was later collected.

It was concluded that regular seminars, workshops and conferences should be   organized for the secretaries in order to up-date thir knowledge and experience on the secretarial profession and that the employers should work hand-in-hand with their secretaries, be able to delegate duties to them and provide enough working equipment for carrying out their duties.

CHAPTER ONE

 

 

INTRODUCTION

BACKGROUND OF THE STUDY

The name NTA means Nigeria Television Authority.  The station has brought forth over thirty other television stations in different parts of Nigeria.  It is headed by a general manager and six other managers who help in day to day running of business.  Nigeria Television Authority being a very big family has some roles they play as a communication Industry and these include:

1. To inform, entertain and enlighten their audience, maintaining its leadership position in Television broadcasting
2. Enrich the life of Nigerians by influencing positively his social, cultural, economic, political and technological thinking through a wide choice of programmes; to mention but a few.

Nevertheless, the roles they play in communication Industry seem

to be carrying them away from giving their secretaries chana to contribute  our play their roles effectively in the communication industry.  They indulge in using their journalists and reporters for any information they need.  Managers and staff in the communication industries have equally acquired the knowledge of the use of modern office equipments like computers, tapes, and disc for information recording and report writing thereby neglecting the roles of efficient and effective secretaries especially when it comes to profession and effective secretaries especially when it comes to profession.

Most of the employees in communication industries are mainly journalists, reporters/correspondent. And news casters with just a few copy typists.  The few secretaries there are not always recognized let alone givng them ample opportunity to exhibit their initiatives.  An investigation into Nigeria Television Authority proves that the secretaries there are not receiving adequate attention needed to motivate them and that when it comes to promotion, they are not promoted as and at when due; compared with their counterparts in other professions.  The bitter part of it all is that they see people whom they academically occupying higher positions and secretaries find themselves subordinate to incompleted ones as their boss.

All these norm and  problems faced by secretaries pushed the researcher into carrying out a survey of the roles and performance efficiency and effectively of secretaries in modern communication industries in Enugu Urban.

• STATEMENT OF THE PROBLEM

In most offices today, objectives are difficult to realize.  These in

most cases have been blamed on the secretaries who are the mirror of the executives.

To  a large extent of their responsibility and thus limits the scope of their job to only typing documents which is always full of errors and taking dictations which they cannot even transcribe accurately.

In some communication industries, there exist communication break-down which results from poor relationship of the so-called secretaries some secretaries do not know how to answer, call, some do not know how to deliver messages and this hinders effective