evaluation of views of the tax payers on value added tax

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

 

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

 

CHAPTER ONE

1.1     INTRODUCTION

Taxation has long been practiced in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obliged to pay tax.

Tax is a mandatory levy on income charged for the purpose of carrying out government activities losses incurred by government in recent times through tax evasion are increasing rapidly despite the pathetic financial and economics state of the country. There are daily reports on newspapers and magazines that the government losses billions of naira yearly due to tax evasion and the fraudulent practices of the tax officials. This has been attributed to many factors. Most people attribute this to the fact that the country’s tax system is highly income based and since income is taxed only at one point or stage, a lot of evasion results.

In Nigeria many different goods are consumed. For this reason, tax experts see consumption as the actual liability and as such, the need to shift tax base from income tax to consumption tax. This necessitated the introduction of sales tax in Nigeria through degree No 7 of 1986.

However, it was discovered that tax is narrow because it does not cover a lot of goods and services. This prompted the introduction of value added tax (VAT) in Nigeria

The idea of introducing VAT in Nigeria came from the report of the study group set up by the federal government in 1991 to review the entire tax system. VAT was proposed and a committee was set up to carry out feasibility studies on its implementation. In January 1993, government agreed to introduce VAT through instrumentality of the VAT Degree 102 of 1993. This was meant to be effective from January 1, 1994. It came on stream as a replacement to its antecedent, the sales tax, which was characterized by a lot of lapses inadequacies and restrictive coverage VAT is a consumption tax imposed on all manufactured goods, industrial raw material and other imported into or produced in Nigeria at a single rate of five percent potentially, its dragnet covers virtually everybody, since one consumers one thing or the other expect in the cases of specific items that are example.

Several benefits which the government expected to derive from value added tax (VAT) were enumerated. Among several others they are.

1. Increase in revenue generation.
2. Facilitation of administrative enforcement

• Reduction in revenue losses through tax evasion

1. Enhancement of documentation of transaction
2. Encouragement of rapid industrial growth by allowing credit for input taxes for capital goods.

Maintenance of neutrality in tax payment since it is broad based and has a single rate.

The government has convened these benefits to the public and has also organized workshops and seminars to educate the producers, suppliers consumer, tax officials and the general public on VAT system in Nigeria. However the perception of tax payers is necessary  at this stage and this is what this research is to find out.

 

• STATEMENT OF THE PROBLEM

The Federal Government has made practice efforts to convince the public of the need for VAT system in Nigeria it has informed the public of the benefits which have been derived from VAT for example a reduction in tax evasion, increase in government revenue and so on. This implies that the government sees VAT as a good tax system. But the tax payer many not have the same view as the government. They may not see the relev

THE EFFECT OF COMMUNITY BANKS IN RURAL DEVELOPMENT (A CASE STUDY OF ULI COMMUNITY BANK ULI).

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

 

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

 

ABSTRACT

This project work is a study of the impart of Community Banks in Rural Development: case study Uli Community Bank Ltd, Uli.

In carrying out the research, questionnaires were used,  which the researcher made available to the manager, staff and customers of Uli Community Bank.

Information for this research was collected from primary, secondary and oral interviews.

The data were analyzed using tables and evaluation of data using percentages. The study reveals Uli Community Bank has a lot of impact in the development of its local area (Uli,Ihiala LGA,  Anambra State), and these include:  inculcating banking habits on the rutal dwellers,  and to generate employment in the areas where it is located; and as well, granting  loans to the rural dwellers; a ready medium for quick cash transfers for people whose relations are abroad and within.

The researcher also found out that Uli Community Bank does not only provide financial services to the rural dwellers, but also guarantees employment to the masses in their local and granting loans to the rural dwellers without adhering strictly to the collateral requirements Uli Community Bank even goes the extent of limiting the use of collateral to only making use of a third party qyarabtir.  The researcher also noticed that the main problem facing Uli Community Bank is that it  has a lot to do in the growth of economic activities in the rural areas.

The recommendations were made the banks should be adequately funded by the federal government to beef  up their capital base.

Since it was established to promote productive activities in her rural area, this will go a long way in helping the bank to meet her enormous demands in development of the rural areas.

Government should also allow the community bank to be involved in foreign exchange transactions and also to process her cheques directly with the central bank and not through correspondent

commercial banks.  This could be possible only if community bank are allowed to have branches and are accepted no clearing house.

Finally, Uli Community Bank should be allowed to establish other branches in her rural areas and beyond.  If all these recommendations are implemented, it will go a very long way to developing the rural community which is among the objectives for establishing community banks.

TABLE OF CONTENTS

CHAPTER ONE

Introduction                                                                       1

• Background of the study 1
• Statement of the problem 6
• Objective of the study 7
• Significance of the study 9
• Research Questions 10
• Scope of the study. 10

CHAPTER TWO

• Review of related literature. 11

2.1 Historical developments of community banks             11

• Related roles of development institutions and banks 19
• The role of central bank of Nigeria in the establishment

of community banks                                                            23

• Rural development programmes and community banks 30

CHAPTER THREE

• Research methodology 36
  • Research design 36
  • Population of the study 36
  • Sample and sampling techniques 36
  • Methods of Data collection 37
  • Method of Date Analysis. 37

CHAPTER FOUR

• Data Presentation and analysis. 38

CHAPTER FIVE

• Discussion of result 49
  • Summary of findings 49
  • Conclusions 51
  • Recommendations 52
  • Suggestion for further study 53
  • Limitation of the study. 54

References                                                                         55

Appendix A                                                                       57

CHAPTER ONE

 

Introduction

• BACKGROUND OF THE STUDY

The establishment of community banking in Nigeria was consequent to 1990 budget speech by the president.

Owing to this, the first community bank was established at Alheri Local Government Area of Kaduna State in December, 1990.

A community bank from definition standpoint is a bank for the community purely set up for the development of the rural community.  To this extent, the bank is a rural development bank.  It is also a self-sustaining financial institution owned and managed by a community or group of communities to provide financial services to that community.

To establish a community bank, a minimum equity share capital of N250, 000 = is required by the community banks implementation committee to process applications for its establishments.

Community banks were established mainly to promote productive activities in rural areas specifically.

They are meant to facilitate the programmes of the Directorate of Foods, Roads and Rural infrastructure by providing easy access to credit of rural producers.  Consequently, the Directors of community banks will be expected to take very special interest in knowing about and understanding the details of these programmes and encouraging their customers to enhance their productive capacity through participating in these programmes.

Part of our experience in rural development has clearly shown that efforts are expanding the economic base of the rural area is always backward because of scarcity and restrictive access to loan able funds.  In solving this problem, previous government in their economic policies had relied on development banking and rural branch banking of the orthodox banks.

It was however, observed that the sophisticated mode of operation of conventional banks, their legalistic insistence on collaterals and their very limited/geographical coverage rendered them inadequate or incapable of dealing with the unsophisticated rural dwellers and less privileged in our society.

It was the unsatisfactory outcome of the banking systems that prompted Babangida administration to conceive other more appropriate systems of credit delivery, hence, the introduction of community banking in 1990.

The law establishing community banks made it a unit banking institution.  This means that it is prohibited from haring branches.  Community banks render all banking scheme services except foreign exchange transactions restricted by the law establishing it.

It is also restricted to other lower financial institutions.

Indeed rotating savings and credit association `Isusu` dominated the informal credit system of poor, rural and urban inhabitants and provided a viable structure upon which community banks were built.

The `Isusu`, though it has potentials for providing a viable basis for the evolution of a rural banking system was so tedious and crude.  As much, community banks were meant to replace this, and inculcate disciplined banking habits in the rural population.

It was not only that the banking habit of the populace is underdeveloped and naïve, the community banks were reluctant to establish branches in the rural areas, perhaps due to lack of essential amenities. It was this commercial banks non-developmental approach that led to the government’s policy on rural banking programmes.

The programmes made rural banking of conventional banks mandatory.  This idea was to compel orthodox banks to open branches in the rural areas of economic development.

Economic development means the process of improvement of the wealth of a country or on its regrinds e.g. by increasing the production of food, etc. building new roads, railways etc. the shift of emphasis to grass root development is a matter of necessity.  At the present stage, of our development, projects and programmes cannot achieve any appreciable improvement or impact until they focus on those overall areas.

Otherwise, the masses who are rural based but poverty ridden will continue to weigh down any development aspiration of government.  In effect, it is imperative that we lift up the rural low-income segment of the society.  If society is to undergo true economic transformation.

Therefore, it is the government’s intent and desire that every Nigerian who is engaged in a productive economic activity must have access to loanable funds irrespective of the size of that desire.

In order to bridge the gap between the conventional banking system and the peoples bank, community banking was put in place.

 

 

 

• STATEMENT OF PROBLEM

Though, much effort are being put by government in the formulation of policies which are geared towards improving upon the economic status of the rural people, certain factors militate against it. The essence of community banking is to enhance development in the rural communities, but from operational standpoint community banks show little or no effort to this affect.  Funds  are granted to customers, collaterals  are required from them by comme

AN INVESTIGATION INTO RECORDS MANAGEMENT IN SELECTED BUSINESS ORGANIZATION IN

OWERRI METROPOLIS.

(A CASE STUDY OF CONSOLIDATED BREWERIES PLC.)

 

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

 

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

 

CHAPTER ONE

1.0   Introduction

1.1   Overview (brief history of organization of case study.)

• Background of the Study
• Statement of the Problem
• Objective of the Study
• Significance of Study
• Research Questions
• Definitions
• Delimitation
• Definition of Terms

 

 

CHAPTER TWO

• Literature Review
• Record Management System
• Filing Systems and Personnel
• Data and Information
• Information at various levels of management
• Value of Information
• Information Management
• Information Technology (IT)
• Records Retention Schedules
• Summary of Literature Review

 

CHAPTER THREE

• Research Methodology
• Design of the Study
• Area of Study
• Population
• Sample and Sampling Techniques
• Instrument for Data Collection
• Data Analysis
• Method of Data Analysis

CHAPTER FOUR

4.0   Data Presentation and Analysis

CHAPTER FIVE

• Summary, Conclusion and Recommendation
• Summary of Presentation and Analysis
• Conclusion
• Recommendation

References

CHAPTER ONE

• INTRODUCTION

1.1   BACKGROUND OF THE STUDY

The ever-increasing volume of records being created as well as the rapidly increasing costs of maintaining these records necessitate the utilization of efficient records management.  The smooth functioning of an organization is greatly dependent upon the efficient utilization of information.  For any business organization to survive, progress and to continue in existence, there must be records of the part issues, events, stories etc., which must be kept and also maintained.

This is further buttressed by Oliverio and pasework (1977) that all records will be important to the contained successful operation of your firm.  The records become part of the memory of the organization.  Not only do the record provide the history of the transaction but also form the basis for future decision.  Records refer tot he informational documents utilized by an organization in carrying out its various functions.  It is generally used in the office to refer to documents, specific information and data which form the basis of an organization’s operations and transaction.  Types of records commonly utilized include forms, letters, memorandums, reports and manuals, minutes of meetings.  It is also used to refer to those documents from which a business organization derives its legitimacy, powers and substation like acts of parliament, memorandum of association, certificate of incorporation etc. records management is one of the fundamental functions of a record officer in an organization.  It is therefore the art and devices employed to capture and control and the records of an organization.

Elendu O. Elndu (1985) described records management as a means of making use, controlling and the disposition of records so that the systems work efficiently and economically.  This means that the basic concept of records management involves the control of recorded information from the original creation to the ultimate disposition.  The records cycle beginning with the creation of records involves use, maintenance, preservation, protection and finally disposition.  In the same vein, records management programme refers to a system designed to control and administer the organization records.  Every business organization receives all sorts of records every working day, there is no doubt that if these records are not properly taken care of, the whole office space will be flooded with papers and this will eventually cause inconvenience for the workers.

According to Denyer (1994) he said, it is  the foundation of a good filing system that when records become inactive they should either be destroyed or transferred to a reserved storage.  Records management is not concerned with the technique and facilities for data manipulation but it focuses its attention on the captured data and means and methods for its efficient capture and later exploitation.

There are three principle functions of records management, these are clearly spelt out in the Encyclopedia of management (1973) as follows:-  adequate records management system programme deals with three aspects of organizations records handling, creation, maintenance and disposition.  As said earlier in this study, these principle functions are also the basic concept of records management covers all devices and means used to obtain data or information, keeping and safe – guarding it is an easily retrievable place and manner, produce it when required and protect it until it is no longer useful and therefore disposable.

All business firm keep records.  this is true for small, solely owned business, such as Eme’s Retail Store, as well as for giant corporations, such as consolidated breweries Plc. Business keep records for three major purposes:

1. To operate the business on a day-to-day basis for example, companies must make sure that customer’s orders are filled and that bills are sent promptly.

 

2. To manage and control the business efficiently, mangers must know how much business the company is doing and how much it costs to do the business.

 

3. To prepare reports for shareholders and government agencies. For example, most companies file income tax returns more than ones a year.  Although the amount of records keeping varies with the size and type of business, all business must keep records of certain information, or data.  The collecting, classifying, summarizing, reporting and storing of the information is called data processing.

The people and machines used to process data are called data processing systems.  There are three basic ways to process data:

1. Manual Data processing: – With this method all the work is done by hand, usually by a book – keeper.

 

2. Machine Data processing: – With this method adding machine and calculators are used to process business records.

 

3. Electronic Data Procession (EDP): – This method uses electronic computers to process data quickly.

Most data processing system today combine at least two of thes

CASH BUDGETING AS A BASIS FOR DECISION MAKING.

(A CASE STUDY OF AGUATA LOCAL GOVERNMENT AREA).

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

 

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

 

ABSTRACT

The research project was on cash budgeting as a basis for decision making (A case study of Aguata Local Government Area).

The whole work has been divided into five chapters.

Chapter one, Introduces the project

Chapter two, talks on literature review

Chapter three takes care of the methodology

Chapter four is about data analysis and

Chapter five is about summary, conclusion and recommendation.

In carrying out this project the researcher applied two pronged approaches to sounding of data.

The two approaches were the primary and secondary source of data collection.

In case of the primary approach researcher developed a list of questionnaire which she distributed to respondents.  The second data collection utilized library research, textbooks, journals and unpublished lecturers.  The questionnaire is attached as an appendix on the end of the work.

The data were analysed in form of hypothesis by using chi-square form of analysis the researcher found out that some project were started and abandoned half way while some other establishments adhere strictly to their cash budgets.

In her conclusion, the researcher said that cash budgeting is an important management tool both in public and private sectors.

Finally, the researcher recommended that orientations programme should be organised for new staff, that modern accounting equipments should be bought and put in use, that monthly cash budget should be introduc

This research is intended to investigate the extend to which management auditing is applied by organization in Nigeria.

For example it is utilized by organisation as a tool of improving management efficiency made.

This research involves, library work, periodicals and consulted published professional journals.

CHAPTER ONE

1.1   INTRODUCTION`

1.2   STATEMENT OF PROBLEM

1.3   PURPOSE OF STUDY

• SIGNIFICANCE OF STUDY
• SCOPE AND LIMITATION
• FORMATION OF HYPOTHESIS
• DEFINITION OF TERMS

BRIEF HISTORY OF AGUATA LOCAL GOVERNMENT AREA

REFERENCE

 

CHAPTER TWO

• REVIEW OF RELATED LITERATURE
• BUDGETING AS A DECISION-MAKING TOOL
• BENEFITS/ADVANTAGES OF CASH BUDGETING
• PREPARATION OF CASH BUDGET
• FUNCTIONS OF THE BUDGET COMMITTEE
• STAGES OF CASH BUDGET PREPARATION
• GUIDELINE FOR CASH BUDGET PREPARATION
• OBJECTIVE OF CASH BUDGETING
• ESSENTIAL OF BUDGETING

REFERENCE

 

 

 

CHAPTER THREE

• RESEARCH DESIGN
• SAMPLE SIZE
• METHOD OF DATA COLLECTION
• METHOD OF DATA ANALYSIS TOOL
• DECISION RULE CHI-SQUARE

REFERENCE

 

CHAPTER FOUR

4.1   PRESENTATION AND ANALYSIS OF DATA

 

CHAPTER FIVE

• SUMMARY
• FINDING
• RECOMMENDATION
• CONCLUSION

BIBLIOGRAPHY

QUESTIONNAIRE

 

CHAPTER ONE

 

• INTRODUCTION

“For which of you desiring to build a tower does not first sit and account the cost whether he has enough to complete it”    (Lk. 14:28).

Every rational economic unit has some objectives to         attain.  Individuals, corporate bodies or governments have         objectives to achieve.  To achieve their respective objectives,       resources have to be made available.  Unfortunately nature did   not distribute her resources abundantly, whilst objectives and     needs are numerous and varied as there are various economic         units.  But the means (that is resources) to satisfy those needs   are very scarce.  Thus one has to utilize his available resources   effectively in order to realise what one want.  To maximize the   objective of an economic unit requires that one has to plan.

Planning, therefore is the process of determining the future         course of action in order to attain a desired objective or a set    goal.  A business enterprise may have as its objective the         erection of an addition factory in say, seven years time.  It         therefore draws up a plan to accomplish the task it has set for itself.

Because finance is scarce, thus each year the enterprise has to plan towards the building of the factory.  This yearly explain is         known as budgeting – a subset of corporate plan.

To a lay man, budget is just an estimate of how to spend money.  To the government budget is an estimate of a plan of         how resources are going to be supplied and utilized stated a quantitative and monetary terms within a specified period.

To accountant therefore budget is a quantitative statement in financial terms, prepared for a specific period, it may be one       year for the realization of enterprise set goals.  It is thus a very    important decision-making instrument.

A budget is defined as a financial or quantitative statement,         prepared and approved prior to a defined period of time, of the   policy to be pursued for the purpose of attaining a given objective.

(A budget is the conversion usually by segments and on short range basis of plan into figures, an accounting as it were for the future).

A comprehensive budget is made up of functional or sub-        budgets.  Some of them are, sales budget, production budget,     material purchase budget, factory cost budget, selling and administrative budgets, capital expenditure budget etc.

All these functional budget are summarized and compressed in     one budget called the MATER BUDGET.

This is defined as a total debuget in which are packaged in      one statement the sale; expenses on production, capital      movement on land, equipment and cash budgets of an organization.

 

CASH BUDGET

Since cash is the most active financial account in a business, the key in preparing a financial budget is therefore, a forecast of cash flows leading to a cash budget.  A cash budget is one of the most important budgets prepared in an organisation.  It shows in summary form, the expected cash receipt and expected cash payment during the budget period, liquidity and cash flow management are key successful operations of any organisation and it is with good reason that cash budget should receive close attention from accountants and managers.  A cash budget is defined as the planed cash position by interim period for a specific time span” it consists of two parts.

1. The planned cash receipt (inflows)
2. Planed cash disbursements (outflows)

It is concerned with ways to speed up the inflow of cash, ways to delay outflow of cash, sources of cash and temporary uses of excess cash²

Cash budget shows the effect of the budget activities selling, buying, paying wages, investing in capital equipment and so on, on the cash flow of an organisation, it is a continuous activity with budgets being rolled forwards as time progress³.

Cash budget are prepared in order to ensure that there will be just sufficient cash in hand to cope adequately with budgeted activities.  The cash budget may show that there is likely to be a deficiency of cash in some future period in which cash over draft or loans will have to be arranged or activities curtailed or alternately the budget may show that there is likely to be cash surplus in which case appropriate investment or use for the surplus can be planned rather than merely leaving the cash idle in current account.

• STATEMENT OF PROBLEM

Budget is one of the controlling instrument by Management.

It is a plan or estimate to be attained by an enterprise.  The problem is why budget goals in some cases failed to be realised.  It is because of insufficient

 

AN ANALYSIS OF DEVELOPMENT IN NIGERIAN BALANCE OF PAYMENT (1995 – 1999).

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CHAPTER ONE

1.0   Introduction

• Background of the Study
• Statement of Problem
• Objective of the Study
• Research Question
• Research Hypothesis
• Significance of the Study
• Scope and Limitation of the Study
• Definition of Terms

CHAPTER TWO

• Review of Related Literature
• Introduction
• Overview of the Study
• The theoretical frame work
• Significance of Balance of Payment Statement
• Causes of Disequilibrium in Balance of payment statement
• Measures for Correcting Disquilibrium
• Nigerian Balance of Payment – an overview
• Summary of the Review Literature

 

CHAPTER THREE

3.0   Research Methodology

• Research Design
• Sources of Data
• Primary Data
• Secondary data
• Interview Question
• Samples used
• Method of Investigation

CHAPTER FOUR

• Data Presentation
• Testing of Hypothesis
• Analysis and Interpretation

 

CHAPTER FIVE

• Discussion, Implications and

Recommendation

• Discussion of Results
• Recommendation
• Conclusion

References/Bibliography

• Appendixes:

Research questions

ABSTRACT

This study, an analysis of development in Nigerian balance of payment (1995 – 1999) was carried out to assertion whether Nigeria has been paying her wages internationally to examine the statement with a view to determine what recent developments have taken place in Nigerians foreign trade and others transaction with the rest of the world.

Information was collected using literary method i.e. various publications, textbooks newspapers, magazines and journals.  Also, oral interviews were used to elicit information from some government officials (staff).

It was found out that the exports receipts were sufficient to pay for the imports and settle some international obligations that fell due within the period, the fact remains that the managers of the economy did not exercise a considerable amount of control over the foreign exchange resources.

It was however, recommended that if not for the debt management strategies pursued by government during that period, there would have been more years deficits in the balance of payment position over and above four years recommended.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER ONE

 

• INTRODUCTION

        In an era when advancements in travel and communication technology have reduced the whole world to what may at best be described as a global village and the barriers that had hither to separated one country from the other appear to have been reduced to the bearest minimum, economic relationships can be established with little or no difficulty amongst nations.

        Consequently, there is a continuos flow of resources across boarders.  The continuity which characterizes the flow of resources makes reckoning imperative balance of payment statement is the means through which the reckoning is performed ad it is a summary of a country’s international transaction.

        The major components of that activity are the trade balance (Merchandise exports minus merchandise imports), the current account balance (trade, services and transfer) and the capital accounts balance.  The net total of these balances must equal zero, since the quantity of naira paid must equal the quantity received.  It can also be deduced that the number of possible “balances” in the balance of payment is equal to the number of possible groupings of accounts in that statement. Balance computed on the basis of certain accounts in the balance of payments provide an indication of how given economic sectors contribute to the economic position of the country in international market.

        For instance, an analysis of a surplus in the merchandise trade account can show the contribution that net export of goods from that country make to the country’s acquisition of external purchasing power. However, the most common reason for computing “a balance” in the balance of payment is to understand the net market pressures that affect the international value and availability of the currency between (1995 – 1999).

        Finally, the balance of payment figures report the amount of international flows on a historical basis, after the fact.

Thus, when we include the reserves accounts, the supply of exchange equals the demand for exchange, just as ““debits equal credit” if we want to use the balance of payment as a tool to measure the pressures in the exchange market; we must look to the future.  It is only this sense that we can see imbalance between supply and demand for foreign exchange developing at the going exchange rates. Governments may choose to provide the funds needed to establish balance at the going exchange rate or alternatively, they may let the exchange rate fluctuate to bring the forces of supply and demand into balance.  International monetary agreements adjusting imbalances in international flow.

 

 

• BACKGROUND OF THE STUDY

               The background of this study is to analyze the recent     trends in Nigeria balance of payment with a view to     determining whether the country was able to pay her way internationally within periods of 1995 – 1999 and to determine       whether the monetary and exchange rate policies pursued were    effective.

To carryout this study work the main data will be carried out through primary data source, interviewing with Central bank of Nigeria (CBN) and top ranking officials while the secondary data will be collected from an extensive research in CBN as well as other libraries, books, journals and other publications.  Further deductive logic will be used to arrive at certain conclusion.

 

• STATEMENT OF PROBLEM

Considering the importance of balance of payments, statement as a source of information for the managers of the Nigerian economy and