The research work was taken up to show the significance of accounting record to aggregate performance of small scale industries in Nigeria. Apparently, all organizations, whether small, medium or large industry needs to pay attention to the role and importance of accounting record. Consequently, it is clear that the contribution and importance of this study cannot be over emphasized. It is expected that the study will educate readers on the importance and role of accounting records on th... read more

The Company has evolved through a series of mergers and acquisitions and restructurings as the various entrepreneurs sought to enthrone profitable and enduring enterprises. One of the most significant developments in the company's history was the setting up of the Royal Niger Company, which was chartered between 1672 and 1750 to administer the territory that would later become Nigeria. United Africa Company of Nigeria (UAC) NIG. PLC was originally establish in 1879 as at trading ... read more

he general relevance of the study lies in its attempt towards the understanding of the relative importance of corporate and value added tax (VAT) and their effects on Nigerian economic growth and so is particularly relevant in the followings areas: The findings of the study will enable us understand the relative importance of corporate tax and VAT in the Nigerian economy. Again, the findings of the study will enable us ascertain the effects of corporate tax and VAT on Nigerian economic ... read more

For the academic world, this study has shed some light on the short term debt policies. The significance of this study has further enhanced considering the fact that research into the relationship between short term debt and profitability in Ghana is only at its infantile stage. For practitioners, this study is relevant and of much interest to financial controllers, managers, directors particularly those working in the brewery sector to get to know about the trend of debt management policies of ... read more

his research work was undertaken to examine the impact of taxation as a tool of fiscal policy. The study is aimed at putting together those factors that constitute those variables which the government uses to manipulate the economy. The source of data to this research work are both from gathered from Secondary data, which is from various text books, internet materials and primary data through the use of questionnaires that was filled by various respondent. The result of the research shows that... read more

Aggregate Demand: This is the total spending on the economy. It is the sum of personal consumption expenditure, business investments and government spending. Tax Avoidance: Using loophole in the tax law as a cover in order not to pay tax. Tax Evasion: This is the failure of the tax payer to comply with the tax laws. (It is a criminal offence). Tax Base: This is the object of taxation i.e. the economic activity upon which tax is levied. It could be household’s income, consumption or wealth. ... read more

A study like this is suppose to make a theoretical and practical contribution to strategic planning. It would provide basis for closer search of the methodology and practice of strategic planning in small and medium scale enterprises it will try to answer the question of what is to be done, how it should be done and when it should be done. This research study will stimulate further research into other aspect of strategic planning and how it will aid the financial performance of an enterprise.

he data for the study was collected by employing face-to-face structured interviews with representatives of micro-enterprises. A census in the industrial areas or the three towns counted 2,626 small manufacturers with 20 or fewer workers. Since only percent of this population fell between 10 and 20 workers. We are ostensibly writing" about firms with 10 or fewer workers. The general category of textile work. Including tailoring, dressmaking. Knitting and sewing of textile products is the largest... read more

he scope of this study is limited to the analysis, interpretation and manipulation of the information provided in the financial statement and manipulation of the information provided solutions to the problem unveiled in the research problem. The scope was expanded to how Nigeria banks manage their liquid assets to maximize profit. Financial statement by their nature only shows the aspect of the business that can be qualified in monetary terms. But business generally among which deposit m... read more

wo hypotheses were formulated and tested with the use of Chi-Squre analysis. The analysis resulted to rejecting both null hypotheses and hence accepting the two alternate hypotheses. Based on decisions of the tested hypotheses conclusions were reached that Inventory control contributes to the profitability of manufacturing companies, and Inventory control reduces cost Recommendations were proffered to the management of Nigerian Breweries Plc and manufacturing industries in large.

This study can give an insight on how to protect cash and cash receipts, have checks mailed by someone other than the preparer after signing, have bank statements delivered to the owner unopened and have the bank accounts reconciled by someone independent of the cash receipts and disbursement functions. It will also examine how to protect inventory and minimize your cost of sales, periodically count cost and compare inventory to control accounts and/or perpetual records. Pre-nu... read more

Investment Decision: This involves the identification of viable projects using various techniques to determine those that are viable. Financing Decision: This involves the identification of the appropriate sources of finance that would be used to finance the projects. Dividend Decision: This is the determination of the appropriate amount to be paid as dividend and the profit that would be ploughed back to finance expansion in the company. Stakeholders: This is a coalition of a group of p... read more

This study is necessary and inevitable if we must legends firms’ capacity for good governance. It will provide insight into the mechanics of corporate governance and the dividends enjoyable if properly pursued by corporate organizations. It will promote internal corporation governance control that monitor activities and then take corrective measures to accomplish organizational goals. It will highlight the various core element of corporate governance such as honesty, trust, performance orienta... read more

used for big ticket transactions which must have been effected before noon for most banks if the funds are to reach the recipient bank the same day. Mobile Money: this is a product that enables users to conduct funds transfers, make payments or receive balance enquiries on their mobile phones. E- Transfers: refers to electronic transfers which can be effected via the internet on PCs, laptops and other devices. Bank customers who have subscribed to internet banking can do basic ba... read more

Tower Aluminum Nigeria Plc. Began its operation in Nigeria in 1959 and has today grow into a leading aluminum manufacturing industry, which is second to none. The company was incorporated as Tower Aluminum Nigeria Limited and later to a public limited company in 1991 due to being privatized, it was quoted on the Nigeria stock exchange and has division and subsidiaries in more than ten states of the federation among which are Tower extrusion Aluminums industries Pl. In Imo state, and Nigeria Asso... read more

he advent of information and communication technology (lCT) has great influence on accounting system as well as the profession. The management aim of ensuring accuracy, validity and reliability of accounting records cannot be so much obtained if mechanized system is not in used especially in the case of organization with large Multinational networks. The problems of inadequate and incomplete records resulting from frauds and other irregularities not discovered that would have enhance pro... read more

The study investigated the effectiveness of internal control system in an organization (A Case Study of Dangote Group of Companies). The study employed primary data collected from the employees of Dangote Group of companies in LagosState. The primary data used for the study were collected through questionnaire administered to the respondents. The study employed use of Chi-Squared in analyzing the data collected in testing the hypothesis on the importance and c... read more

olders Mizuno (2007). The amount of dividends is distributed to shareholders or members in cash. These distributions should be made from Retained Earnings. The main goal of every Microfinance Institution (MFI) is to operate profitably in order to maintain its stability and improve growth and sustainability. But this often affected by the real factor condition under which the firm operates, when there is uncertainty of earnings, unsuccessful business operations, lack of liquid resources, and fear... read more

nformation on the subject matter was obtained through extensive review of literature by different authorities and scholars who have carried out similar researches. Survey research design was used to carry out the study. Three hypothesis differences were postulated. A sample of fifty (50) respondents was randomly selected from the pool of employees in Cadbury Nigeria Plc. they were administered questionnaires from which data was obtained. This data was-analyzed and the three hypotheses we... read more

he Ojo indigenes are mainly farmers, mat weavers, fisher men, hunters and petty traders. But some of them today are big time businessmen, educationists and great politicians. The hither to sleepy town of Ojo, is today flourishing with business activities that can be compared to major town in Lagos State. There is no doubt that the fact that revenue Area of Ojo Local Government needs special attention in the area of electricity, a bridge to link the upland with the reverine and other basi... read more