ACCOUNTING

ACCOUNTING

INSTITUTIONAL VARIABLES AND ENHANCEMENT OF STUDENTS’ LEARNING ATTITUDE IN FINANCIAL ACCOUNTING IN PUBLIC SECONDARY SCHOOLS

CHAPTER ONE                                                INTRODUCTION 1.1       Background of the Study A public school is government-owned institution in which school fees are subsidized to students in a very moderate rate. In public school there are clearly defined goals, it allocates functions, delegates responsibilities, establishes and maintains its own institutional hierarchy through which the activities are co-ordinated. Nkang (2002) observed …

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THE USE OF ACCOUNTING RATIO AS A MEASURE OF A MANAGEMENT PERFORMANCE AND EFFICIENCY

CHAPTER ONE INTRODUCTION 1.1            BACKGROUND OF THE STUDY Interpretation of account is the art and science of translating the figures, this is such a way as to reveal the financial strengthen and weaknesses of a business. Ratio analysis is a powerful tool of accounting analysis. A ratio is defined as the indicated quotient of two …

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THE USE OF ACCOUNTING INFORMATION IN PUBLIC CORPORATION (A CASE STUDY OF NNPC)

CHAPTER ONE 1.1 INTRODUCTION Public corporation can be defined as the types of business organization that are established by a special act (or ordinance) of the parliament. Public corporation and business owned and finance by the federal, state and local government, as the case may be in the public interest.      They can be explained …

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IMPACT OF AUDITING AND INTERNAL CONTROL ON THE EFFICIENT PERFORMANCE OF PUBLIC ENTERPRISES

CHAPTER ONE GENERAL INTRODUCTION1.0 INTRODUCTIONIt is generally agreed that the oil boom of the 1970’s encouraged the public sector to play on increasing dominant role in the Nigerian economy. By the beginning of 1890’s the public sector accounted for about 50 percent of the gross domestic product (G.D.P) two third (2/3) of employment in the …

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THE IMPACT OF TAXATION LAW ON INVESTMENT ACTIVITY IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxes are the most important source of government revenue. A tax can be defined as a compulsory levy imposed by a public authority one in comes, consumption and production of goods and services. Taxes are levied on personal incomes (consisting of salaries, business profit interest income divided …

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THE IMPACT OF TAXATION LAW ON INVESTMENT ACTIVITY IN NIGERIA (A CASE STUDY OF GLOBAL SOAP AND DETERGENT INDUSTRY LTD ILORIN)

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxes are the most important source of government revenue. A tax can be defined as a compulsory levy imposed by a public authority one in comes, consumption and production of goods and services. Taxes are levied on personal incomes (consisting of salaries, business profit interest income divided …

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GLOBAL FINANCIAL MELTDOWN AND ITS EFFECTS ON NIGERIA BANKING SECTOR

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Without being told every one whether educated or not would have understand by now that something is terribly wrong with the economy of the nations of the world, the center in the media of every nation both national and international. The pertinent questions one may ask are, …

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AN ASSESSMENT OF THE EFFECTIVENESS OF VALUE ADDED TAX ADMINISTRATION IN NIGERIA

Country seeking to improve its revenue generation would opt for a concept enabling it to best realize its objectives with due regards to its peculiar socio-economic make-up. One of these ways is by taxation. This study seeks to assess the effectiveness of value added tax administration so as to see whether value added tax has …

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TAX AS A STIMULUS GROWTH AND DEVELOPMENT IN NIGERIA.

This paper has tried to explain the terms “tax” and “taxation”. Tax has been explained to mean a compulsory levy, which is required to be paid by every citizen, and it is generally considered as a civic duty of every taxable person in a country. Taxation on the other hand has been explained to mean …

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IMPACT OF COMPANY INCOME TAX ON FOREIGN DIRECT INVESTIGATION

1.2     STATEMENT OF THE PROBLEM Ogba (2013) noted that experience has shown that there are certain issue that commonly arise and questions that often come up when foreign investors seek to .invest in Nigeria. This article (while attempting to address some of those issues that investors often seek answer to) is not intended to …

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