The most important decision all corporate managers should take into consideration is the way in which the long-term capital requirements of their companies should be financial. Capital structure is the permanent financing of a firm represented primarily by equity and long-term liability without including all short-term credits. Many factors have to surface in order to determine the capital structure of a business organisation. These factors are what the financial managers consider first in order... read more

According to Aboyade (1983) Cost and revenue in business undertaking form part of what determines the financial performance and position of a business concern. Since management is concerned with profitability which is the measure of business performance, especially in the manufacturing concern, certain management techniques is very necessary. Mastery the technique in a business can help one to achieve the basic objectives of setting up a business and making it profitable (Oniwuliri, 2009).

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 we measure and describe economic activities. Whether you are managing a business, making Investments or deciding how to spend your money, you are working with accounting concepts and accounting Information. Every business entity, be it privat... read more

As government has grown in scope size and complexity so too the need for internal auditing accounting for and controlling government receipts and expenditure has resulted in the need for a staggering number of government clerks, accountants and auditors. The need for control over government revenue appropriation and expenditure should not be surprising federal, state and local government is actually the largest industry in the country. However the need for efficient and effective internal au... read more

In an era when advancements in travel and communication technology have reduced the whole world to what may at best be described as a global village and the barriers that had hither to separated one country from the other appear to have been reduced to the bearest minimum, economic relationships can be established with little or no difficulty amongst nations.

Within the frame work of this project topic “Accounting system in community banking” the researcher has attempted to explain the importance of AccountingA system as ways of helping management to improve operations in the community banking sector. However, recent researcher have shown that one of the main causes of indigenous business failure in this country is due to the failure to maintain proper Accounting records. There fore, at the end of this project research work, an attempt was mad... read more

Planning is one of the most important aspects in the management o a firm. It involves an appraisal of the past performance of the firm and a projection into the future. It is also related to existing strengths and weaknesses of the firm. The strength must be understood if they are to be used for proper advantage and the weaknesses must be recognized if corrective action is to be taken. It is necessary for instance, to find whether inventories are adequate to support the projected level of sal... read more

Accounting is the art of recording, classifying, and summarizing in a sufficient manner and in terms of money, transactions, and events which are of a financial character and interpreting the results thereof. The effects of computerized accounting is very easy to see in that, once the system is developed and install information, on any aspect of accounting is that financial information can be safely stored and retrieved as the need arises, for instance, manager of a firm may want the particu... read more

With the attendant development in Hi tech material souring and government economic policies, manufacturing sector is becoming more complex and completive as day price of our locally manufactured goods is of public concern. The increase in prices of our attributed to high cost of production of goods. It is therefore for this reason that the need for control arose. Beside the government policy of privatization and commercialization calls for preparedness on the part of manufacturing sector to squa... read more

The Nigeria Bottling Company Plc is a main of a range of soft drink and is known to be the longest of a soft drink. The company was in corporated on 22nd of November 1951 in Lagos and since then, they has spread it network of branches all over Nigeria. At present, it has an issue over N20 million Naira. The company is jointly owned and managed by Nigerian and foreigners but the majority of shares are owned by Nigerians. The Onitsha branch (plant) of the company, which was established in Ja... read more

The privatization programme of the fist phase was said to benefit many Nigerians who were given the opportunity to purchase shares offered for sale by way of public offer. Subscription of shares during the phase one was largely successful with many public offers. However, there were a large number of Nigerian citizens who due to difficult economic realities in their present time were unable to put aside a few thousand naira required to purchase a small share holding in the enterprises which were... read more

Financial institutions are organizations which deal basically in money. `They constitute the financial framework of an economy. Financial institutions help to pool savings and excess liquidity from millions of individuals and firms within the country and make them available to those who need them for various purposes. Financial institutions include commercial bank (Joint stock banks) discount houses, the central bank, saving banks, development bank (BOI), insurance companies, hire purchase com... read more

In the recent times some industries are facing problems raised by expansion through increased sales and the introduction of varieties of product. Many on the other hand are facing problems of contraction due to the introduction of substitute materials and products or reduces demand for products whichever is the case, but it is important that management should be in a better position to plan for these changing level of activities. Apart from the problem of contraction and expansion duri... read more

Internal control was defined by the Auditing standards and guideline as a whole system of control both financial and otherwise, established by management in order to carry on the business of on enterprise in an orderly and efficient manner, ensure adherence to management polices, safeguard the asset and secure as far as possible the completeness and accuracy of records. In reality, internal control form the bedrock of auditing both from the point of view of management and the auditor, ... read more

The Nigeria economy within the first half of this century (20th century, 1901 – 2000) experienced quite a lot of business failures. There was a rapid growth in the number of indigenous companies in the country, but these companies collapsed with the same rapidity with which they were established. Business failures are actually one of the most difficult and complex concern faced by investors in the equity market or the stock exchange market in the recent times. Even with the best o... read more

Agriculture can be define as the science or practice of farming i.e. cultivation and integration of live-stocks and production of raw materials for industries. It is well known that farming is the oldest occupation in the world and indeed it remains till date, one in which the largest number of people are engage. The vast majority of the population of the world, depends on its more complex since, agriculture is basically concerned with the production of food which is basic necessity of life. ... read more

The management and control of the public fund is the heart of government administration. This calls for the need for an acceptable accounting system that will comprehensively prefer solution to the accounting needs of the government on public funds is governed by the financial (control and management). Act of 1958 A to E into section 154, dealing with the operation of the consideration Amendment of 1957 which inserted sub –154 A to E into section 154, dealing operation of the constrained ther... read more

This research work on the impact of accounting information on decision making process, a study of Anammco LTD Emene is geared to X – ray the impact that accounting information exert to improve the decision making process of a company with reference to ANAMMCO LTD ENUGU. Decision making is simply making a choice out of several alternative or it is the process of studying and evaluating two or more available alternatives leading to a final choice.

In Nigeria, one of their major problems is the problem of generating income through taxation. Since it is known to everyone that taxation is a way of generating income to the government, it is not suppose to be a problem especially in corporate taxation. Developed countries like America have effective corporate tax system which has gone a long way to making their economy better. However, this tax being paid by business organization also has effects on their profit both in a positive and negat... read more

It is feared that the inability of management to ensure effective enforcement of rules and regulation have rendered that operations of Internal control system as the Banking Industry Open to abuse. The net effect could be that everyone carries out his schedule off duties in any manner he likes which consequently gives those wishing to commit fraud their long expected golden Opportunity. Prior to 1952, there was no form of Banking art or ordinance to regulate the establishment and o... read more