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THE ROLE OF RATIO ANALYSIS IN BUSINESS DECISIONS A CASE STUDY OF O. JACO BROS. ENT. (NIG.) LTD., ABA, ABIA STATE

INTRODUCTION BACKGROUND INFORMATION The two primary objectives of every business are profitability and solvency.  Profitability is the ability of a business to make profit, while solvency is the ability of a business to pay debts as they come due.  (Hermanson et al, 1992: 824).  However, the achievement of these objectives requires efficient management of resources of the business through planning, budgeting, forecasting, control, and decision – making.  Also, the strengths and weakness of the business need to be identified and necessary corrective measures applied.  Interestingly, accounting provides information that facilitates these functions. Basically, accounting measures and communicates economic information needed…

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62 days ago 0 Comments Short URL

THE ROLE OF INTERNAL AUDITORS IN FRAUD CONTROL IN A BUSINESS ORGANIZATION (A CASE STUDY OF CHAMPION BREWERIES PLC UYO)

ABSTRACT This research study was conducted to investigate the role of auditors in fraud control in business organization with particular interest and attention on Champion Breweries Plc, Uyo. Staff of Champion Brewery constitutes the population of the study from which a sample size of forty (40) respondents was selected. Three hypotheses were formulated and tested, Chi-square and percentage distribution was the statistical tool used in testing the hypothesis, while questionnaires were the method used for collection of data for the study. The result reveals that internal auditors play a significant role in keeping the organization accounting records in order. They…

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62 days ago 0 Comments Short URL

THE ROLE OF INTERNAL AUDITORS IN FRAUD CONTROL IN A BUSINESS ORGANIZATION (A CASE STUDY OF CHAMPION BREWERIES PLC UYO)

ABSTRACT This research study was conducted to investigate the role of auditors in fraud control in business organization with particular interest and attention on Champion Breweries Plc, Uyo. Staff of Champion Brewery constitutes the population of the study from which a sample size of forty (40) respondents was selected. Three hypotheses were formulated and tested, Chi-square and percentage distribution was the statistical tool used in testing the hypothesis, while questionnaires were the method used for collection of data for the study. The result reveals that internal auditors play a significant role in keeping the organization accounting records in order. They…

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62 days ago 0 Comments Short URL

THE ROLE OF INSURANCE COMPANY IN MANAGEMENT OF RISK IN MEDIUM SCALE ORGANIZATION (A STUDY OF USMER WATER VENTURES, UYO)

ABSTRACT The main purpose and focus of this study was to investigate and bring to limelight the roles of insurance company in management of risk in medium scale organization. The researcher used Usmer water ventures located at No. 2 Hospital Lane Uyo, Akwa Ibom State for her study. In order to achieve the objectives of the study,  seven (7) research questions and five (5) hypothesis were formulated to give a proper guide to the study, literatures that were related to the variables of the topic under study were reviewed stated according to the hypothesis for the study. The researcher underwent…

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62 days ago 0 Comments Short URL

THE ROLE OF INSURANCE COMPANY IN MANAGEMENT OF RISK IN MEDIUM SCALE ORGANIZATION (A STUDY OF USMER WATER VENTURES, UYO)

ABSTRACT The main purpose and focus of this study was to investigate and bring to limelight the roles of insurance company in management of risk in medium scale organization. The researcher used Usmer water ventures located at No. 2 Hospital Lane Uyo, Akwa Ibom State for her study. In order to achieve the objectives of the study,  seven (7) research questions and five (5) hypothesis were formulated to give a proper guide to the study, literatures that were related to the variables of the topic under study were reviewed stated according to the hypothesis for the study. The researcher underwent…

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62 days ago 0 Comments Short URL

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE

CHAPTER ONE INTRODUCTION 1.1 Background to the Study In most developing countries including Nigerian government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating service of an economic or social character on behalf of the government (Kanu, 2012). Since the colonial era, especially after independence 1960, Nigerian public enterprises have witnessed a steady growth unit recently. Beginning as a trickle in the period between this era  of the second world war and Nigeria risen to flood level since independence…

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62 days ago 0 Comments Short URL

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE

CHAPTER ONE INTRODUCTION 1.1 Background to the Study In most developing countries including Nigerian government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies operating service of an economic or social character on behalf of the government (Kanu, 2012). Since the colonial era, especially after independence 1960, Nigerian public enterprises have witnessed a steady growth unit recently. Beginning as a trickle in the period between this era  of the second world war and Nigeria risen to flood level since independence…

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62 days ago 0 Comments Short URL

THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF ORGANIZATION (A STUDY OF NIGERIAN BOTTLING COMPANY ONITSHA)

ABSTRACT The main purpose of this project is to find out the Role of accountants in the economic development of Nigeria with particular reference to the Nigeria Bottling Company Onitsha. The Role of accountants in the management of business organization varies and highly challenging. The accountants who make use of the concepts and principles of account concerns themselves with the recording, analysis, directing and co-operate the preparation of forecast, budget and other financial plans. Since the work of accountants has been identified as a necessity in the economic development of Nigeria, NBC in particular, this research is tailored towards identifying…

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62 days ago 0 Comments Short URL

THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF ORGANIZATION (A STUDY OF NIGERIAN BOTTLING COMPANY ONITSHA)

ABSTRACT The main purpose of this project is to find out the Role of accountants in the economic development of Nigeria with particular reference to the Nigeria Bottling Company Onitsha. The Role of accountants in the management of business organization varies and highly challenging. The accountants who make use of the concepts and principles of account concerns themselves with the recording, analysis, directing and co-operate the preparation of forecast, budget and other financial plans. Since the work of accountants has been identified as a necessity in the economic development of Nigeria, NBC in particular, this research is tailored towards identifying…

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62 days ago 0 Comments Short URL

THE RELEVANCE OF SOURCE DOCUMENTS TO THE PREPARATION OF FINANCIAL STATEMENT (A CASE STUDY OF GUINNESS NIGERIA PLC, BENIN CITY)

ABSTRACT Source documents have a powerful function in the accounts. They almost also have a strong line relationship with the preparation of Financial Statements in any organization. Guinness Nig. Plc. was used as a case study in this project. This study highlights the vital importance of source documents in the accounting process. And how they form bedrock upon which all accounting evidence and practice are based. Even the vital role they play in the auditing of the books of account of any organization. From the field research carried out it was discovered and confirm that source documents were sacred in…

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62 days ago 0 Comments Short URL