AN EXAMINATION OF INTERNAL CONTROL SYSTEM AND BANK FRAUD PREVENTION IN NIGERIA BANKING INDUSTRY
Background of the study: The significance of internal control in Nigerian banks cannot be overstated. It is now considered a crucial aspect of organisational strength. This is primarily because a well-functioning control system is essential for maintaining an efficient accou...
View DetailsA SURVEY OF ACCOUNTING SYSTEM IN COMMUNITY BANKING
ABSTRACT: The focus of this study is to examine accounting system in community banking using Ogui Community bank as case study. Survey research design was implored for the study and with the aid of convenient sampling method, the researcher purposively...
View DetailsA STUDY ON THE UTILISATION OF ACCOUNTING SYSTEMS TO ENHANCE THE PERFORMANCE OF NON-PROFIT ORGANISATIONS
ABSTRACT: This study was carried out to examine the utilization of accounting systems for improving the performance of non-profit organizations using selected nonprofit organizations in Enugu State as case study. Specifically, the study aimed at e...
View DetailsAN ASSESSMENT OF ACCOUNTING INFORMATION SYSTEM AND THE GROWTH OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA
ABSTRACT: The study examined the accounting information system and the growth of small and medium scale enterprises (a study of SME’s in Lagos metropolis). Two theories were used in the study to have a wide scope in the research, namely; the Contingenc...
View DetailsAN ASSESSMENT OF ISSUES, PROBLEMS AND PROSPECTS OF ACCOUNTING IN THE NIGERIA PUBLIC SECTOR
ABSTRACT: In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well fro...
View DetailsA CRITICAL EVALUATION OF THE ACCOUNTING SYSTEMS IN PRIVATE AND PUBLIC SECTOR ORGANISATIONS (A CASE STUDY OF NIGERIAN BREWERIES PLC 9th MILE CORNER ENUGU AND FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT ENUGU)
Background of the study: Accounting is the act of recording, classifying and summarizing in significant manner and in terms of money transactions and events which are Interpreting the result thereof. (AIC PA 1953). But in a general sense. It may be considered as a means by which...
View DetailsAN EVALUATION OF ACCOUNTING AND ITS PROBLEMS IN SMALL AND MEDIUM SIZE INDUSTRIES
ABSTRACT: An expansive wisdom is bought by experience learning teacheth more in one year than experience in twenty. Rogar Ascham (in the scholaoter). Furthermore, “it is impossible for a man to learn what the thinks he already know (Epictelus).On this note...
View DetailsAN EVALUATION OF THE EFFECTS OF COMPUTERISED ACCOUNTING METHOD AND CONTROL SYSTEM ON PRODUCTION
ABSTRACT: The research topic of this study is “effects of computerised accounting method and control system on production– a study of selected banks in Enugu Metropolis. The purpo...
View DetailsASSESSING THE IMPACT OF ACCOUNTING SOFTWARE IN THE PROCESSING OF ACCOUNTING INFORMATION
ABSTRACT: The main focus of this study is to assessing the impact of accounting software in the processing of accounting information using selected SME’s in Abuja as case study. The study adopted the survey research design and randomly enrolled participants...
View DetailsASSESSMENT OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION
BACKGROUND TO THE STUDY: The effectiveness of accounting information as a tool for management decision cannot be over emphasized. Accounting keeps the financial score for a business, it call attention to the problem and the opportunities that comfort the enterpri...
View DetailsTRIPLY ENTRY ACCOUNTING SYSTEM AND FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what...
View DetailsVALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study: Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to...
View DetailsTHE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE
CHAPTER ONE
INTRODUCTION
BACKGROUND OF View Details
THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
CHAPTER ONE
INTRODUCTION
Background of the study: The rate of change affecting the world of public sector managers show no sign of slowing down especially with apparent...
View DetailsTHE IMPACT OF TREASURY SINGLE ACCOUNT PROFITABILITY OF COMMERCIAL BANK IN NIGERIA, (CASE STUDY OF UBA PLC)
CHAPTER ONE
INTRODUCTION
Background Of The Study: The Treasury single account is a banking arrangement that was put into place in order to control several accounts that were form...
View DetailsTHE IMPACT OF TRIPLE ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain recor...
View DetailsTHE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)
CHAPTER ONE
INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefit...
View DetailsTHE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)
CHAPTER ONE
INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefit...
View DetailsTHE POTENTIAL EFFECTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANISATIONS (A CASE STUDY OF GRACE OF GOD MISSION AWKUNANAW, ENUGU STATE)
CHAPTER ONE
INTRODUCTION
The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely...
View DetailsTHE IMPLICATIONS OF THE IMPLEMENTATION OF THE TREASURY SINGLE ACCOUNT POLICY ON THE PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF STUDY: The background of Treasury Single Account (TSA) is in accordance with Executive order NO. 55b (2011), which stipulated that the B...
View DetailsTHE IMPLICATIONS OF TREASURY SINGLE ACCOUNT (TSA) ON THE NIGERIAN BANKING SECTOR AND ECONOMY
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The background of Treasury Single Account (TSA) is in accordance with Executive order NO. 55b (2011), which stipulated that t...
View DetailsTHE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO LOCAL GOVERNMENT AREA
CHAPTER ONE
INTRODUCTION
Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profi...
View DetailsTHE EFFECT OF ACCOUNTING INFORMATION SYSTEM (AIS) ON ORGANIZATIONAL PRODUCTIVITY OF FIRM
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The emerging global economic scenario characterized by advancement in information technology, rapid changes in production pro...
View DetailsIMPROVING THE EFFECTIVENESS OF ACCOUNTING SYSTEM IN EDUCATION SECTOR
CHAPTER ONE
INTRODUCTION
BACKGROUND OF STUDY: Accounting aims, as an information system, to provide various users with different forms of useful information to meet their vari...
View DetailsA COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTING SYSTEM
ABSTRACT
This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accoun...
View DetailsADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FINANCIAL REP ORTING BY ACCOUNT OFFICERS IN TERTIARY INSTITUTION SOUTH-EAST NIGERIA
Background to the Study
The low level of accountability and transparency in financial reporting and management in the public sector in Nigeria engenders a high level of corruption. The public sector in Nigeria has suffered setbacks largely due to ineffective and inefficient management a...
View Details