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

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.

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

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

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.

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

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

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

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

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

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 study examined the role of commercial banks towards the development of money and capital market in Nigeria. A total for five management staff from seven (7) banks making about thirty (30) respondents were sampled and published data were collected from central bank of Nigeria (C.B.N) and the Stock Exchange in Lagos. The result revealed that a positive and significant relationship existed between growth in commercial banking and the activities in the money market in Nigeria. It was als... read more

The Coca-Cola formula and brand was Bought in 1889 by Asia Candler who incorporated the company in 1882.Beside its namesakes Coco-Cola beverage, Coca-Cola currently offers more than 500 brands in over 200 countries and serves over 1.7billion people each day Tab was Coca-Colas first attempt to develop diet soft drink using Saccharin as a sugar substitute introduced in 1963l, the product is still sold today, although its sales have swindled since the introduction of Diet Coke. The company ... read more

so, the PF/DMO, hitherto a Department in the Ministry was equally elevated to an Agency status in 2005 with a Permanent Secretary as head. This autonomy has however not diminished the performance of the responsibilities of the Ministry of Finance. The Finance Headquarters is one of the arms of the Ministry of Finance and is headed by a Permanent Secretary. The Headquarters serves as the coordinating arm of the Ministry. It currently has staff strength of 112 Officers. The Office is also ... read more

Adequate Control: Present if management has planned and organized (designed) in a manner that provides reasonable assurance that the organization's risks have been managed effectively and that the organization's goals and objectives will be achieved efficiently and economically. Board: A board is an organization's governing body, such as a board of directors, supervisory board, head of an agency or legislative body, board of governors or trustees of a contained within the risk tolerances establ... read more

he legislation that establishes the Australian Accounting Standard Board, the Australian Securities Commission Act 1989, does not provide any indication to the Australian Accounting Standard Board as to the purposes of or the objectives to be achieved by, the accounting standards it is required to prepare. In this regard, it is desirable that the standard setter be given greater guidance as to what accounting standards should be designed to achieve. Whilst clarification of the objectives of acco... read more

The objective of this research study is to assess accounting personnel in selected small and medium enterprises in Edo State, Staffing is one of the most important functions of management. It is an aspect of human resource management that include finding sufficient number of people who will take up employment in the business enterprise and selecting from the number of those who would be offered employment. The staffing function is housed in the human resource or personnel department of most larg... read more

MPACT: This means the duties, responsibilities and functions. As it has to do with this work, it is that fundamental obligation incumbent on the public relations for the attainment of democratic order in the organization policy. ACCOUNTING: Is the process of producing needed information regarding primarily the financial activities of economic entities. The wide scope of accounting can be recognized when one considers the diversity of economic entity which cut across sizes and borders. Accounting... read more

The budget process in Nigeria before 2005 had been facing numerous challenges and had come under different reforms from one government to another. The main challenges have been lack of political will and commitment to abide by stipulated rules and budget guidelines; inability to develop a macro-economic framework for budget formulation and ambiguities in the roles of various agencies involved in the formulation and monitoring of budgets; periodic changing of budget line items classifications, w... read more

ill therefore equally be of immense help to the National Board for Small-Scale Industries, in evaluating the success of its activities with specific reference to the problem of poor accounting information initialization and basic accounting procedures in such industries. It would also assist the boards in determining or formulating their future plans. It will also be of use to the student, researchers for further research study, the existing and prospective entrepreneur as well as any in... read more