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ACCOUNTING

THE ROLE OF FINANCIAL INSTITUTION IN THE DEVELOPMENT OF NIGERIA ECONOMY

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY A financial institution is one whose asset portfolios are primarily comprised of claims rather than inventory, plant, and equipment. In the financial markets, financial institutions act as mediators. However, because the banking sector will be emphasized as a financial entity. It is necessary to explain what the banking …

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THE ROLE OF INTERNAL AUDITORS ON THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM

ABSTRACT In today’s environment, there is a high rate of business failure. This problem has devastated the economies of certain countries (both developed and emerging) and continues to nibble away at the economies of others. Most business failures can be traced back to non-functionality or deficiencies in the internal control system (ICS) put in place …

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THE SIGNIFICANCE OF ACCOUNTING STANDARD (SAS) IN THE PREPARATION OF FINANCIAL STATEMENT OF AN ORGANIZATION

ABSTRACT The significance of accounting standards (SAS) in the compilation of financial statements was investigated in this research project, which focused on Guinness Nig Plc in Lagos. The financial statement contained in the annual report to shareholders (owners) and potential investors is the most typical report from external use. These financial statements are created to …

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ASSESSMENT OF ACCOUNTING PERSONNEL IN SELECTED SMALL AND MEDIUM ENTERPRISES

ABSTRACT The goal of this study is to evaluate accounting personnel at a number of small and medium-sized businesses in Edo State. One of the most crucial management functions is staffing. It is a component of human resource management that entails locating a sufficient number of people who will work for the company and selecting …

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ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA

CHAPTER ONE INTRODUCTION ¬†BACKGROUND TO THE STUDY If nothing is done to improve the issue, stakeholders’ trust in audited financial statements would deteriorate over time as they become unsatisfied with the audit profession’s job. The ‘heart-beat of a profession,’ according to Best, Buckby, and Tan (2001), is society’s trust. As a result, if such trust …

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THE EFFECT OF COST ACCOUNTING TECHNIQUES ON PERFORMANCE OF SMES

CHAPTER ONE INTRODUCTION Background of the Study In recent decades, the business climate has gotten increasingly dynamic and unpredictable, and managing a company has become more challenging as a result. The purpose of cost accounting is to gather, analyze, summarize, and evaluate several potential courses of action. Its mission is to advise management on the …

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FINANCIAL ACCOUNTING INFORMATION AS AN AID TO MANAGEMENT DECISION MAKING

INTRODUCTION BACKGROUND OF THE STUDY The achievement of this goal necessitates both the identification and publication of a sufficient amount of information deemed relevant by the users. The information obtained from the financial accounting report is referred to as financial accounting information. The purpose of providing data is to assist management and other users in …

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IMPACT OF ACCOUNTING INFORMATION ON THE DECISION MAKING PROCESS OF AN ORGANIZATION

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Nigeria joined the committee of nations after independence, hoping for a better future. We could feed ourselves and were, in fact, nearly self-sufficient. As a result, our dreams appeared unachievable. We appear to be inching our way farther into the woods. The general belief is that it has …

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IMPACT OF BUDGET REFORMS ON BUDGET IMPLEMENTATION IN NIGERIA

CHAPTER ONE INTRODUCTION ¬†BACKGROUND TO THE STUDY A government budget, according to Abdullahi (2007), is a political and administrative vehicle by which the executive and legislative bodies attempt to allocate finite resources among the many institutions of government, whether at the state or federal level. It’s essentially a method for determining the best balance of …

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ROLE OF ACCOUNTING INFORMATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Accounting data is an integral component of modern life, as it is required to comprehend the organization’s precise financial condition and is needed to make strategic decisions. Accounting is crucial to the success or failure of today’s businesses. Accounting information is essential for documenting, analyzing, monitoring, and evaluating …

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