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A social Accounting as a method of Assessing the impact of Development Activations.

A social Accounting as a method of Assessing  the impact of Development Activations.

A case study of Nukes local Government Area  Enugu State.

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COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

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

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

                                   ORDER NOW

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

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

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

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

Enter Amount

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

How to transfer from your bank account to All  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 title of this research work is, A social accounting as a method of the impact of development activities’’ with particular referent to Nsukka local Government Area in Enugu State. It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate attention.

 

In the course of coining out this study, the following objectives among other were set which included The identification of major cause of maladies in the financial system of the local government ;to  examine the accounting system / department to find out if it is manned by  competent and qualified personnel; to examine whether the sources of income to the local governments is enough  examine the various instruments of management and control of  local government financial ; to examine the various  problem of the local government financial and accounts and to examine the prospects of improving the available sources of the local governments  finances.

To achieve the set objectives, some hypotheses were form water which comprised; an increase in local government share of federation Account  form 20-25%would help the local government in achieving at least 75%of their statutory responsibilities, the employment of  low  caliber staff has a significant negative relationship with the low efficiency and productivity of the local governments; the Accounting system of local governments is not effective in operation; and that another source of tar revenue  is not essential for Nigerian local governments.

 

Two broad research method were adopted in the study which were personal intendeds and fully designed and well structured questionnaires- for the purpose of analyzing the hypotheses, chi—square (x2) technique was adopted

 

As a result of conscientious and of course painstaking study done, a lot of findings were made which included inter-alias; There was an ample proof that the greater number of local government’s employees are unqualified other taxes to be collect by the local government can improve it fin an has no significant negative relationship with the low efficiency and productivity of the local government; and increase from 20-25% in the federal government statutory allocation of federation Account to local government would not be enough to deftly a reasonable proportion of huge kick backs,   contract inflations, large scale salary frond, auditing and  internal control problems were discovered as some of  the major accounting and financial problems of the local governments.

 

As a result, the following recommendatims were preferred; efforts to be intoaasified in the collection of reverie of local taxation; emphasis to be placed in the recruitment of qualified experienced and well trained personnel fro the assessment collection and general admimstration of local taxes and rates, design a sound system of budgetary control; installation of a system of internal control; projects to be evaluated and implemented; proper feasibility study to be carried out; and internal funding to be improved by its engagement in commercial ventures.

 

 

 

 

 

 

 

 

 

CHAPTER ONE:

INTRODUCTION
  1. I AN OVERVIEW

I.2      STATEMENT OF PROBLEM

I.3      HYPOTHESIS

I.4      OBJECTIVES OF STUDY

I.5      SIGNIFICANCE OF STUDY

I.6      LIMITATION OF STUDY

I.7      DEFINITION OF TERMS

 

CHAPTER TWO:

LITERATURE REVIEW

  • GOVERNMENT ACCOUNTING
  • LOCAL GOVERNMENT ACCOUNTING
  • STATUTURY BASE OF LOCAL GOVERNMENT FINANCE IN NIGERIA
  • FUNCTIONS OF LOCAL GOVERNMENT
  • SOURCES OF LOCAL GOVERNMENT REVENUE
  • LOCAL GOVERNMENT EXPENDITURE

2.7    MANAGEMENT OF CONTROL OF LOCAL GOVERNMENT

FINANCE.

 

CHAPTER THREE:

RESEARCH METHODOLOGY

  • METHODOLOGY
  • SOURCES OF DATA
  • POPULATION DEFINITION
  • STATISTICAL DETERMINATION OF SAMPLE SIZE
  • METHOD OF DATA PRESNTATION
  • DATA ANALYSIS
  • DECISION RULE
  • OPERATION ASSUMPTION

 

CHAPTER FOUR

  • DATA PRESENTATION AND ANALYSIS

4.1    QUESTIONNAIRE DISTRIBUTIONAND RESPONSE

  • DATA ANALYYSIS AND STAIEMENT OF HYPOTHESIS

 

CHAPTER FIVE
  • RESEARCH FINDINGS, RECOMMENDATION AND CONCIUSION

5.1     SUMMARY OF FINDINGS

5.2     RECOMMENDATIONS

5.3     CONCLUSION

BIBLIOGRAPHIES:

 

 

 

 

 

 

 

CHAPTER ONE

INTRODUCTION

In Nigeria, there are three tiers in public administration: the central (federal) government, state governments and local governments. This project is devoted to the examination of local governments accounts, and the development of financial management with their departments. It is therefore pertinent at this point to mention that the local government is the third tier of government in Nigeria

 

Local governments in Nigeria derive their existence form the constitution of the federal Republic of Nigeria (promulgation). Decree No 45 of 1989 has brought about a new awekening public sector virile, dynamic, result and development oriented. At present, with aeration of more 177 local government expenditure, the total number of local government in Nigeria has therefore increased to 1776. One would then guess what effects will it have even before that, like since 1979, there has been a significant rise in local government expenditure in line with greater emphasis on grass root participation. Fore in stance, 1992 when compete political, admmistrative and   financial independence were granted to the local government form state control, its responsibility was enlarged. With effect form 1992, local government has been directly responsible for primary heath care; this is in addition to its statutory functions.

 

Johnson (1992) said that, though virtually all developed countries have a system of local government, some system involve considerable local antinomy while others involve lee on a spectrum, the Nigeria system problem involves less rather than more antinomy. Then the question and answer are important as they reflect the type of financial and   accounting framework required.

 

Sharpe (11980) noted that the participatory value, if not the liberty, value, still remains as a valid one for modern local government .Not perhaps in the full glory of its early pedometers but as an important element in a modern democracy nonetheless. But as a co-ordinate of service in the field; as a reconciler of community options; as a consumer peruse group as an agent to responding to rising demand; and finally as a country weight to incipient syndicalism, local government seems to have come into its own

The following point were listed in local government favor by the lay field committer (1976)

(a)     It providers democracy.

(b)     It acts as a counter weight to the uniformity inherent in government decision. It spreads political power.

(C)     It embraces accountability because it brings those responsible for decision close to their electros.

(d)     It is efficient because services can be adjusted in local needs and preferences, and because response can be more democratized.

(e)     Central government would be over loaded by more functions.

(f)      It provides a velricle for formulating new policies and pioneering ideas.

 

As a result of increase in the responsibilities and the fantastic expenditure associated with them, it is vital that the local government expend their sources of revenues beyond the present level. They would endeavour to tap all the potential resources so as to see their revenue based fureti fied any improvement to this effect will be welcome as it would give the local government an added impetus in discharging its statutory function and socio-economic advancement to the local inhabitants

 

From the in caption of local governments, they have been relying substantially on grants from state and central government and also statutory allocation form the internal generated funds of the state.

 

As a matter of facts, the internal generated revenue by the local government was very abysmal. Now that it has been granted antimony, it is statutorily required to rely more on internally generated funds for the performance of its functions. This being the case, government grants and statutory allocation are only supplement any sources of revenue to local government, Babangida (1992) for local government to be self sustaining financially without reducing the level and quality of its services to the people, it is essential that it exploits all potential internal ones. This as well suggests which would supplement existing ones. That the existing ones adequately exploited and property managed.

 

 STATEMENT OF PROBLEM

Finance and Accounting in local government is probably more complex than in any other part of the public sector in Nigeria, the inability of local governments to raise adequate  funds and keep accurate accounts to sponsor its expenditure and achieve grass root developments has been discovered as one of the local governments. The purpose of this study therefore, is to assess the problems of finance and accounting in local governments a

THE PROBLEMS OF ACQUISITION AND REPLACEMENT OF PLANT AND EQUIPMENT IN A MANUFACTURING INDUSTRY

THE PROBLEMS OF ACQUISITION AND REPLACEMENT OF PLANT AND EQUIPMENT IN A MANUFACTURING INDUSTRY

 A CASE STUDY OF ANAMBRA MOTOR MANUFACTURING COMPANY LIMITED ENUGU.

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COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

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

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

                                   ORDER NOW

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

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

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

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

Enter Amount

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

How to transfer from your bank account to All  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

 

ABSTRACT

 

 

This research is a study of the problems of acquisition and replacement of plant and equipment in a manufacturing industry.  It is aimed at examining the activities involved in the production process with a view to using it in determining whether or not resources were fully utilized.  It is also aimed at discovering the bottlenecks and weakness in the operations of manufacturing firms using Anambra motor manufacturing company limited as a case study.

This study has five chapters, which were combined to bring out all the ideals for a comprehensive work.

Chapters one contains general ideas of the study.  It introduced the study and laid the foundation for the other chapters that appear in the other parts of the study.  It contains three hypothesis which were tested in chapter four for statistical significance.

Chapter two reviewed related literature on the evolution of capital goods and investment appraisal techniques to be used in capital budgeting.

However, chapter three is on the research methodology, population size, sample size and measuring instrument used in the study.  To make the study possible, survey research method was used based on the sample size of fifty two respondents.

Questionnaires were used as the research instruments administered, data collected, analyzed and interpreted in chapter four.

Chapter five deals specifically with summary, conclusion and recommendation

 

 

TABLE OF CONTENT

CHAPTER ONE

  1. O Introduction 1
    • Background of the Study 1
    • Statement of Problem 5
    • Objectives of the Study 6
    • Significance of the Study 8
    • Scope of the Study 9
    • Research Hypothesis 10
    • Definition of Terms 12

CHAPTER TWO

  • Review of Related Literature 13

2.1     Evolution of capital Goods                                                12

  • Replacement 16
  • The Concept of Capital Budgeting 19
  • Financing of Capital Assets 24
  • Foreign Exchange           27
  • Capacity Utilization of Machinery and Equipment 30

CHAPTER THREE      

  • Research Design and Methodology 37

3.1     Sources of Data                                                                 37

  • Determination of Sample Size 39

CHAPTER FOUR        

  • Presentation, Analysis and Interpretation of Data 45

4.1     Presentation and Analysis                                                  45

CHAPTER FIVE

  • Summary of Findings Conclusion

and Recommendation                                                        74

5.1     Summary of Findings                                                        74

  • Conclusion 74
  • Recommendation 75
  • Limitation of the Study. 78

References                                                                         79

Appendix                                                                           81

CHAPTER ONE

1.0                                    INTRODUCTION

1.1   Background of the Study

 

The establishment of a consistent industrial system in which technology is fully understood is the primary objective of many developing countries.   According to Omorodion (1986) an industrial system is a body of capital goods industries (Metallurgy, engineering, building and public works) of intermediate goods and consumer goods which are linked together by buying and selling relationship.

There are many obstacles to the emergence of an industrial system.  In this study, they will be grouped into two, namely external and internal obstacles.  External obstacles are likened to the world economic crisis.  The fragile nature of the economy has resulted in industrialized countries altering their production system, thus, modifying the production system or methods and the distribution of industrial products.  These are noticed in monetary imbalance, the drop in exports of manufactured products and the reduction of outlets.  The bad economic situations experienced by the industrialized countries bounce back to the developing countries.

The situation is worsened by the continuous deterioration in he terms of trade, increasing indebtedness and the difficulties in the payment of debts.  It is clear that inordinate  increases in interest rtes are causing considerable problem in the debt management.  Some of them have instituted austerity measures in order to avoid bankruptcy.  In Nigeria, the structural Adjustment progrmme measure was introduced by the Babangida administration.

The internal obstacles are linked with the production system in any developing economy.  It could be as a result of the scarce agricultural goods and services to satisfy the needs of the ever growing population of a country like Nigeria.  The difficulties of achieving mastery of technology in relation to capital goods are undoubtedly one of the most serious hindrances to the birth of an industrial system in Nigeria.  For the past three and a half decades, Nigeria has invested heartily though unequally in the acquisition of capital goods.

Omorodion (1988) defined capital gods, as those manufactured goods use in the production of all sorts of consumer goods capital goods can be used to produce some other capital goods like plant and equipment.  He further classified capital goods by their uses such as:

  1. Capital goods for producing capital goods
  2. Capital goods for producing intermediate goods
  3. Capital goods for producing consumer goods

These capital goods constitute the base for the industrialization process because each category of the capital goods can help in the development of another.

A close analysis of works on the problems of industrialization in Nigeria has shown that planned objectives do not always achieve the desired results, but they rather result in opposite results due to lack of relationship between  industries, lack of technological expertise to handle the imported capital or inadequate personnel  etc.  These difficulties resulted in the Nigerian Government modifying her trade relationship with the industrialized countries.

The federal government had the vision to more Nigeria forward and this lead to the establishment of six progressive automotive manufacturing plants in the mind seventies and eighties.  These plants include Peugeot Antomobile of Nigeria located in Kaduna, Volkswagen of Nigeria Limited located in Lagos, Leyland motors company located in Bauchi.  There are other private assembling lines like the federated motors which assembles Bedford buses amongst others.  These plants have a total fixed capital investment of about four hundred million American dollars and can provide employment for not less than one million persons.  The combined installed capacity of these commercial and private industries is over one hundred and twenty units annually.

However, the advent of structural Adjustment programme in 1986 initiated the actualization of the vision of the founding fathers of these entities.  This programme helped the industries up to the early nineties.  However, since the middle nineties, these industries have been plundering and oscillating between life and death.  Some have already caved in while the few surviving ones scrap on marginally.  With the exceptions of Anambra Motor manufacturing company, Peugeot Assembly of Nigeria and some other private assembling lines, the other manufacturers have stopped production entirely or are producing far below installed capacities.

 

  • STATEMENT OF THE PROBLEM

Plant and equipment items form the largest group of total fixed assets employed in an industrial enterprise.  Its percentage to total fixed assets varies from industry depending upon the degree of mechanization, manufacturing processes and technology adopted.

It has a higher percentage of the total fixed assets employed by a production oriented enterprise.

The acquisition and replacement of

BANK PARTICIPATION IN INDUSTRIAL DEVELOPMENT IN NIGERIA

BANK PARTICIPATION IN INDUSTRIAL DEVELOPMENT IN NIGERIA

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

COMPLETE PROJECT  MATERIAL COST 5000 NAIRA OR $10 , 

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

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

                                   ORDER NOW

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

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

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

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

Enter Amount

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

How to transfer from your bank account to All  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

 

 

CHAPTER ONE

  • Introduction

1.1     Purpose of study

  • Significance of the study
  • Scope of the study
  • Limitation of the study
  • Definition of terms

CHAPTER TWO:

  • The roles of banks in industrial development

2.1     The need for industrialization

  • The role of industrialization

 

  • The need of bank involvement in industrialization
  • The problem of industrialization and industrialist in Nigeria

CHAPTER THREE:

  • Summary of findings, conclusion and recommendation

3.1     Findings

  • Conclusion
  • Recommendation

Bibliography

 

CHAPTER ONE

 

  • INTRODUCTION:

Nigeria has been a victim of a monopolist economy and has been enjoying the so called “PETRO NAIRA” since the oil boom in the early 70s without involving adequately in a sound policy that will keep the nation’s economy in a firm foundation for study growth.  The effect was that the non-oil producing sector of the economy was abandoned and the hope to Nigeria’s sustainable economic growth and development was shattered with the monopolist economy she embraced.

Knowing this, an economy developing like Nigeria cannot afford to allow the industrial sector to fade away.  Hence, it is pertinent that we explicably manifest how the role of banks can be employed to the development of these industries.

It has been proved beyond every reasonable doubts that industrialization is very crucial for a nation to survive.  It (industrialization) ensures high quality and quantity of goods and services, provides employment to many people, both professionals and non professionals, skilled and unskilled labour.

The programme of industrial development bank and commercial banks in helping Nigerians will be brought into focus, the problems and challenges facing industrial development in Nigeria and the shortcomings of banks in providing the essential services to industrialization in Nigeria.

 

1.1     PURPOSE OF STUDY:

The purpose or the objective of these research work is to explicably manifest how bank contribute toward

THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR  

THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR  

(A CASE STUDY OF KADUNA POLYTECHNIC)

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

COMPLETE PROJECT  MATERIAL COST 5000 NAIRA

   ORDER NOW

MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:

 GTBANK
Account Name : Chi E-Concept Int’l
ACCOUNT NUMBER:0115939447

First Bank:
Account Name: Chi E-Concept Int’l
Account Name:3059320631

We also accept :   ATM transfer , online money  transfer 

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

Enter Amount

form>

Call Help Desk Line :  08074466939,08063386834.

After Payment Send Your Payment Details To

08074466939 Or 08063386834,   The Project Title  You  Selected On Our Website , Amount Paid, Depositor Name, Your Email Address, Payment Date. You Will Receive Your Material In Less Than 1 Hour Once We Confirm Your Payment.

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Bulk sms company in Nigeria

 

 

 

ABSTRACT

The impact of public sector accounting on accountability in public sector, a case study of Kaduna Polytechnic Kaduna. Accountability is the obligation on a person delegated with authority functions on fund to explain his actions. The study of accountability in the public sector is important since all government department and parastatal receive allocation from the Ministry of Finance hence there is the need to protect the interest of tax payers that makes available this funds.

 

The major ways of encouraging public accountability is to make offices in government department to realize the significance of accountability. Through this study and other related studies. The study is significant because it determines the relationship between the various techniques of accountability in public sector. therefore the importance of this study cannot be overemphasized.

 

The aims of this work is to acquaint public officers especially those given the responsibility of designing accounting system in public sector and other related organization as relates to public accountability. And to evaluate the level of accountability in the public sector and other similar organizations, it was however discovered that accounting system adopted by any public organization determines it efficiency and productivity.

 

 

CHAPTER ONE

  1. Introduction –        –         –         –         –         –         –         –         1
    1. Background of the study          –         –         –         –         –         1
    2. Statement of the problem –       –         –         –         –         –         2
    3. Objectives of the study – –         –         –         –         –         –         5
    4. Research hypothesis      –         –         –         –         –         –         6
    5. Significance of the study          –         –         –         –         –         6
    6. Scope of the study –        –         –         –         –         –         –         7
    7. Historical background of the case study –  –         –         –         7
    8. Definition of terms –         –         –         –         –         –         –         10

 

CHAPTER TWO

  1. Literature review –         –         –         –         –         –         –         11
    1. Accountability as a tool for progress –       –         –         –         11
    2. The role of internal audit –      –         –         –         –         –         15
    3. The role of internal control –   –         –         –         –         –         17
    4. Effect of Accurate record Keeping as a technique

Of Accountability in the Public Sectors —-22

2.5     Procedure in Public Auditing –         –         –         –         –         27

 

CHAPTER THREE

  1. Research methodology          –         –         –         –         –         31
    1. Introduction          –         –         –         –         –         –         –         31
    2. Population and sample size – –         –         –         –         —       31
    3. Sampling technique      –         –         –         –         –         –         32
    4. Sources and method of data collection –  –         –         –         32
    5. Method of data analysis –       –         –         –         –         –         33
    6. Justification for the choice –   –         –         –         –         –         34

 

CHAPTER FOUR

  1. Data presentation, analysis and interpretation –          –         36
    1. Introduction          –         –         –         –         –         –         –         36
    2. Presentation of Data –   –                  –         –         –         –         36
    3. Testing of hypothesis    –         –         –         –         –         –         35
    4. Summary of finding       –         –         –         –         –         –         47

 

CHAPTER FIVE

  1. Summary, conclusion and recommendations – –         –         50
    1. Summary – –         –         –         –         –         –         –         –         50
    2. Conclusion –         –         –         –         –         –         –         –         51
    3. Limitations of study –     –         –         –         –         –         –         52
    4. Recommendation          –         –         –         –         –         –         53

Reference

 

 

 

CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF THE STUDY

For the purpose of fiscal accountability, there is first of all the auditor general whose position, powers, security of tenure; impartiality and independence are guaranteed by the constitution. It is his duty, through to regular auditing of accounts, to ensure that government department/parastatal and other public establishments spend funds appropriated for them in a proper manner, for the purpose for which the funds were appropriated and in accordance with government rules and regulations. He can surcharge offenders, refers cases of fraud and misappropriation to the policy and by yearly reports, left the legislature know how the funds that it had previously were appropriated and used.

Nigeria for the federal and state governments, are bodies known as the public accounts committees of which the auditor general duty is to scrutinize the accounts and establishment to question or examine those responsible and report to the legislature which appointed them. There is the legislature itself which are the sole sources of money supply for public, must scrutinize all elements of funds to carryout public service.

The budget sessions afford every sector effective:

  1. Are the internal control measure adequate to ensure public accountability
  2. What are impact of public accountability in Kaduna polytechnic
  3. What problems likely to be encountered as regards to effectiveness and economy

 

1.2     STATEMENT OF PROBLEMS

More often than not, public state and reactions addressed to how government resources are managed accounted for in the public sector organization have left much to be desired such statements and reactions have unfolded many impressions. Bill before examining these impressions let us look at what Dr. Bamye Akipa of Ahmadu Bello University, Zaria put together as public statement in the New Nigeria of Tuesday 25th June 1991.

Occasionally one runs into statements either in the mass media or conversation in respect of public resources such as follows:

  1. For all the taxes we are forced to what value we are getting for the money
  2. Government should not have approved the location of that project there, it is nothing but a white elephant project
  3. That contract price was unduly inflated

 

 

 

Continue reading THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR  

THE IMPACT OF AUDITING IN CONTOLLING FRUAD AND OTHER FINANCIAL IRREGULARITIES

THE IMPACT OF AUDITING IN CONTOLLING FRUAD AND OTHER FINANCIAL IRREGULARITIES

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ABSTRACT

 

This study by introducing the subject of the project work: the impact of auditing in controlling fraud and other financial irregularities. In chapter one, the researcher gave a domical background to the study, stating the problem, objective, scope, and limitation of the study and went further to define some terms relating to the study. In chapter two the related literature were reviewed, the indebt of the stud and how the auditing can control fraud was reviewed.

Finally, the researchers state his summary. Conclusion and necessary recommendation.

 

 

 

 

 

 

 

 

TABLE OF CONTENT

CHAPTER ONE:

1.1     Introduction

1.2     Objective of study

1.3     Significance of study

1.4     Scope of the study

1.5     Limitations of this study

1.6     Definition of terms

 

 

 

CHAPTER TWO:

2.1     Review related to literature

2.2     Emergence of the attested function

2.3     Audit and auditing defined

2.4     Classification of audit

2.5     Who is an auditor

2.6     Auditor approach

2.7     Error fraud and irregularities

2.8     Prevention of fraud

2.9     Audits and internal control

2.1.0 Audit report

 

CHAPTER THREE

3.1     Summary and conclusion

3.2     Recommendation

3.3     Bibliography

CHAPTER ONE

 

INTRODUCTION OF THE STUDY

In various public company, the statutory requirement for the management is to present to the owners and other interested parties (creditors, tax authorities, potential investors etc.) a financial statement showing the way and manner in which the resources of the company at the managers disposal has been utilized or managed. This serves as the stewardship function of the management.

However, before this financial statement can be accepted and is published. It must have been certify by an auditor to be the true statement of the affairs of the business. Hence auditing is an independent examination of the financial statement of an organization with a view to expressing an opinion as to whether this statement give a true or false view and comply with the relevant status.

This primary objective of the audit is drive form section 360 of companies and allied matters decree (CAMD) 90 is to find out;

Whether the financial statements shown are true and fair view and comply with the relevant status

Whether the financial statement are in agreement with the records

Whether proper records are being kept under secondary or subsiding object of an audit, which are;

Detection of errors fraud and irregularities

Prevention of fraud and other financial irregularities

This two are also the objective of conducting an audit as it is however the responsibility of the management to control and detect fraud and other irregularities conferred on them by the section 331 of the (CAMD) 90.

Irrespective of the above fact, the editor in the course of auditing is expected to approach this professional opinion with truth and fairness of the financial position as shown by the balance sheet and of the profit or lose as shown by the profit and lose account and any other information required by the law to be disclosed in the financial statement.

In cause of carrying out this above mention duty, the auditor should regencies the responsibility of material misstatement, financial irregularities or fraud which unless adequately disclose distort the result of the state of the affairs shown by the financial statements.

 

 

 

 

OBJECTIVE OF THE STUDY

  1. As earlier stated earlier, the aim of the auditing is to detect fraud and irregularities but also to examine the financial statement presented by the management in order o give an opinion on whether or not the account show a true and fair view of the statement affairs of the business

This research is to analyze the extent to