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

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

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.

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.
Just like funds are generated through different means and way, so also its usage. Organizational funds are primarily spent in any or combination of the under listed ways:
a. An increase in assets i.e buying more assets such as land, buildings, equipment and machineries etc.
b. A decrease I liabilities, that is paying off debts, debentures and other sundry liabilities and commitments.
c. Payment of dividend to equity holders — funds generated can be used to settle dividend darning payable to shareholders of the business firm.
d. Purchase and or retirement of shares, stock and bonds. That is a business concerned investing its surplus funds to buy shares and bonds of another company, with a view to diversifying its investment portfolio and risks.
e. Net operating loses. Net operating loses when recorded has the potentials of eroding firm or business assets base. If the enterprise therefore, want to maintain its former position, it will then have to source for additional funds to bridge the gap.
f. Purchase of stock i.e raw materials and other inputs that are necessary for day to day operation in the firm (inventories).

THE PROVISION OF QUALITATIVE SERVICES RENDERED TO CUSTOMERS IN COMMERCIAL BANKS

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

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.

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

How to transfer from your bank account to All  Nigeria banks without internet

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

 

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

 

ABSTRACT

The banking business has experienced structural changes over the decades like other business.

The government continually encourages the expansion of the services rendered by bank and also facilities both in the urban and rural area. In other to provide comprehensive banking in the country.

Banking has been in existence as far back 2500 B.C. Nigeria Government intervention began in 1975 where the military government restructured and Nigerianised in stages in the banking system. It has an aim of participation to obtain a maximum benefit of the economy in its operation.

Commercial banks can either be privately or publicly owned. Some of the functions are to make currencies available to the public in domination required, providing foreign exchange transaction and also transferring funds through bills and credit for export and imports.

Based on the above, the study’s aim is to discover the ways which qualitative services can be provided by commercial banks to their customers with particular reference to commercial banks.

In conclusion, attempts were made to highlight the problems and prospects of those banks and possible solutions to the relevant problems encountered by commercial banks, while performing their functional duties given to them.

 

 

 

 

TABLE OF CONTENTS

CHAPTER ONE

1.0     INTRODUCTION                                                             1

• RESEARCH OBJECTIVES 2
• RESEARCH QUESTIONS 2
• SCOPE OF STUDY 3
• LIMITATION OF STUDY 4
• OPERATIONAL DEFINITION OF TERMS 4

CHAPTER TWO

2.0     REVIEW OF CONCEPT                                                   6

• SERVICES OF COMMERCIAL BANKS 7
• THE ORGANISATION STRUCTURE OF NIGERIA COMMERCIAL BANKS 17
• QUALITIES OF COMMERCIAL BANKING SERVICES19
• CRITICISMS OF BANKING SERVICES IN NIGERIA 21

CHAPTER THREE      

• SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSION 25
• SUMMARY OF FINDINGS 23
• IMPLICATION OF RESEARCH FINDINGS 26
• RECOMMENDATION 28
• CONCLUSION 30

BIBLIOGRAPHY                                                             32

CHAPTER ONE

1.0     INTRODUCTION

The services Nigeria commercial bank render differs depending on the size of the organization. For instance, services rendered to the a large organization engaged in international trade is different from that of a sole trader-irrespective of the size, banks operates the kind of account that will facilitate individuals keeping his personal asset and savings in a complete safety.

Many customers also suffer one frustration or the other from banking operation such as long delay in bank, the turn down of loan requested, poor staff/customers relationship and inadequate knowledge of the range of services offered by commercial banks to the public.

The aim of this project is to find a lasting solution to the problem of qualitative services rendered by commercial banks to customers. We will also look at the policies involved in banks lending and how it affects the relationship of the banks and customers with a view of offering suggestions that will enhance customer/bank relationship.

 

• RESEARCH OBJECTIVES

This project is aim at finding lasting

LIQUIDITY MANAGEMENT IN THE SERVICE INDUSTRIES

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

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.

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

How to transfer from your bank account to All  Nigeria banks without internet

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

 

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

 

ABSTRACT

The significance of the service industries in the economic development of Nigeria cannot be undermined. However, liquidity problems constitute a major constraint on the development of this industry.

This study addresses the practical measures in the service industries needs to adopt and effectively manage their liquid resources especially taking cognizance of the current economic recession in the country.

This study shows that economic recession and over investment in stock are the major causes of liquidity problems in the service industries. The researcher discovered that the firms in the service industries have adopted several measures in an attempt to solve the problem. The basis of recommendation is a more efficient liquid management practice as well as the need for the government to revert the distress economy. The recommendation outlined in Chapter three, if meticulously implemented, will ease the liquidity problem of service industry.

 

TABLE OF CONTENTS

CHAPTER ONE

• INTRODUCTION 1
• STATEMENT OF THE PROBLEM 2
• OBJECTIVES OF THE STUDY 3
• SIGNIFICANCE OF THE STUDY 3
• DELIMITATION, SCOPE AND LIMITATIONS 4
• DEFINITION OF TERMS 5

CHAPTER TWO

• REVIEW OF RELATED LITERATURE 7

2.1    THE CONCEPT OF LIQUIDITY                                  7

• LIQUIDITY VS PROFITABILITY          8
• ENHANCING LIQUIDITY THROUGH

EFFICIENT MANAGEMENT OF CASH AND MARKETABLE SECURITIES.                                                          9

• ENHANCING LIQUIDITY THROUGH EFFICIENT RECEIVABLE MANAGEMENT 11
• ENHANCING LIQUIDITY THROUGH EFFICIENT INVENTORY MANAGEMENT 14
• LIQUIDITY CIRCULATION FLOW SPEED’S 16

CHAPTER THREE

• FINDINGS, RECOMMENDATIONS AND CONCLUSION19

3.1    DISCUSSION OF FINDINGS                                     19

• CONCLUSION 19
• BIBLIOGRAPHY 21

 

CHAPTER ONE

Liquidity has been given different definitions by different authors. Most definitions revolve around the fact that liquidity is the ability to convert assets into cash or obtain cash required. Hornby et al (1982) defined liquidity as the state of being able to raise funds easily by selling assets. “Hidmarch (1981) regards liquidity as closely related to solvency. Researchers view liquidity as the availability of cash resources required to meet the obligation of an organization as they take due. We have to note that liquidity is as significant to the firm as is the blood to the human beings. The cost of liquidity is very high, moreover, as firm which is not able to pay its debts as it becomes due mat be declared insolvent, and wound up by the court. This is provided for in the company and Allied matter Decree of 1990.

In spite of severe implications of liquidity squeeze, many firms in the service industry experience liquidity shortage. Economic recession, increased inflation as well as poor financial management causes:

 

• STATEMENT OF THE PROBLEM

The liquidity problem of service industries has worsened in recent years. This situation stimulated interest in the liquidity management of the service industry in order to ascertain whether existing capital is efficient and effectively managed. Are they being down too much capital in fixed assets? Is working capital vice visa capital employed adequate? Has working capital been properly managed to enhance liquidity? For instance, have non-cash items e.g stock and debtors been maintained at high level while allowing cash position to drop too. Does the problem lie in their inability to squeeze or is it as a result of too much competition form competitors within the industry.

 

 

 

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

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

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.

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

How to transfer from your bank account to All  Nigeria banks without internet

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

 

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

 

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

AN ASSESSMENT OF BUDGET AND BUDGETARY CONTROL IN NIGERIA COMMERCIAL BANKS (A case study of Union Bank of Nigeria Plc, Kaduna)

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ABSTRACT
The defectiveness of an organization depends on the effectiveness of the management body. An organization that wishes to develop and grow must be involved in budget preparation, so as to make long term plans. Whether or not the capacity of building made and prepared by management in their annual corners stone of this study. This project present some findings on the contributions of budgeting through interview, questionnaire and personal observation and analysis of the data shown in chapter four (4) despite that the budget system and budgetary control an effective towards decision making of management without forecasting, the business may suffer in future, deficiency of cash which may in turn resistant curtailment of their operation thereby forcing management to engage in borrowing at substantial interests rate with precise reference to the findings of the project work. The contribution of budgeting and budgetary control to management making budgeting and budgetary to other decision making techniques finally, a skillfully prepared budgeting program should be properly implemented to ensure effective budgeting via control.

CHAPTER ONE
INTRODUCTION
1.1 Background of the study
Every organization set out to achieve one objective or two other such objectives are usually streamlined through the planning process. In planning process involves setting out objectives, examine the various ways of achieving them and directing on the best ways future it brings about the problem of budgeting.

Consequently, every business organization employs the principle and concept of budgeting as a tool in order to attain management performance efficiency and effectiveness to achieve set of goals.

According to Fiomgen, James M. (1973:144)” a budget is a comprehensive and coordinated plan expressed in financial terms, for the operations and resources of an enterprise to some specific period in the future.

M.O. Peter (1984:28) went further to defined a budget as simply as financial and or quantitative statement prepared prior to a defined period of time of the policy to be pursued for the propose of attaining a given objective. On the other hand, it may be regarded as a plan expressed in financial and quantitative terms which may involve income, expenditure and the use of capital.

Budgeting is a conscious articulation of plan of an organization for a given time period. As such a budget can also be a plan expressed in monetary terms prepared and approved prior to a given period of time usually stating the objectives to be pursued within the period and the resources to be employed in achieving those objective. It is a well known fact that without a plan control it is not possible and as such budgeting is an integral part of planning.

The basic element of budgeting are:-
1. It is a comprehensive and co-ordination plan
2. It is expressed in financial terms
3. It is a future plan for the firms operations and resources
4. It is a plan for a specific period
It is therefore imperative for management of any organization to have plan of actions as a means of protecting profit in a continuous basis. It is very rare for an organization to operate successfully without planning for the future. Since any integral part of effective planning is budgeting which invariable is interned to fall. An assist management in the process of economizing the use of business resources and efficient decision making process.

1.2 Statement of the problem
For an organization to achieve its objective effectively there has to be efficient budgeting and budgetary control in the organization. Lack of proper budgeting and budgetary control in the organization may result to officers including expenditure without approval which may subsequently lead to deficit budget. This study is designed to find out whether money deposit bank (union Bank particular) comply with as specified in their internal control.