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

Formal education in Nigeria has been as old as the coming of the colonial masters. Its existence is not mysterious. They came in which the intention of extending their support administration, religion and culture to west African countries and also with the pretext for engaging in commercial activities with the inhabitants of those countries.

Alvin Tofler, one of the most successful of contemporary popularizes has proclaimed the arrival of an “adhocratic” society. This expansive vision of nearly emerging post industrial order, mirroring that of Daniel Bell is encapsulated in Tofler’s view that we are living through a period of massive societal development. First wave of agricultural revolution and the second wave of industrial revolution development in the world over is now being superseded by an third socio-economic ware... read more

Annual budgets by the federal state and local government are generally incorporated into government accounting system and financial reports. These budget estimates are central to the process of making and executing public sectors polices among which is the proper allocation of available resources and reduction in inequality of incomes of individuals. In order to achieve these public sector policies goals mentioned above, there is the need for an internal audit operations within our ministries... read more

Tertiary institution is the third in rank or stage of education by oxford Advanced learners English Dictionary- third Edition by S. Hon by. Which includes universities, polytechnics, colleges of Education and others allied education institutions after primary and post- primary education. Polytechnics and colleges of education are co-ordinated. The universities both in Nigeria and other countries.

From the beginning of time women have made to be a vital instrument of social development in almost all capacities of human engagement. The biblical injunction that women shell be man’s helper has lured various service and capacities for instance they have laboured in the house as the mother and housewives. They have a time extending their roles a cross the frontiers of a house-wife. At sometimes many women from age to age have proved to be invaluable silent counselors by their husbands.

The national labour congress made an observation that is still valid. The board observes that “there is no single factor in the whole field of labour relations that does more to break down morale, create individual dissatisfaction, encourage absenteeism, decrease labour turnover, and hamper production than obviously, unjust inequalities in the group within same plant” wage and salary differentials are mark of social status in almost every organization. If they do not correspond to the relati... read more

The wake for inter-governmental relation came up following the need for decentralization of government, power as a means of creating an enabling environment for wide spread developmental activities all over the country and the nation at large. Nigerian federalism has three levels of government. The federal government, the state government and the local government, this levels are what we refers as the three tiers of government. This three-tiers of government exist mostly

Every society of the world be it social political, economic, industrial and etc. calls for innovations and or renovations. As such, the National Youth Service Scheme was conceived at a time when Nigeria more than ever needed a systematic involvement of all. Particularly the youths with their abundant energies and skills in the task of nation building and acquisition of national consciousness.

One attribute of all government is to execute laws and commands of the ruler through an administrative staff or body of officials. However, the appointment of these officials and the way they carryout their tasks differentiate one type of political structure from another and this system that ensures the rational management of large scale organization is called Bureaucracy”. Thus, the term bureaucracy originated from a French word “Bureau” Meaning (“Desk”) and it refers to a cloth cover... read more

According to Orewa .A. and Anyanwu .E. (1992) Local government is a system of Local Communities and towns which are organized to maintain law and order provide some limited range of social services and cooperation of the inhabitants in joint endeavours towards the improvement of their condition of living. This implied that local government provides the community with a formal organizational framework which enables them to conduct their affairs effectively and regulates the actions of their membe... read more

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

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.

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

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

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).

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

The Nigerian stock exchange which started as the Lagos stock exchange Act of 1961, following the report of the Bare back committee, set up May 1958, by the Federal Government, to advice on ways and means of fastening a share market in Nigeria. The Lagos stock exchange was sequentially incorporated on the 15thSeptember, 1960. But began operations on the 2nd December, 1977 transformed into the Nigerian stock exchange with branches now in Kaduna, Port-Harcourt, Ibadan and Onitsha. Presently, ... read more

Recently the common concern to every participant in a market economy is the magnitude at which price of goods are multiplied in recent time in Nigeria. This is in addition to the multiplier effects associated with the process of transacting business in Nigeria for instance as customers complain bitterly of exorbitant prices likewise pharmaceutical companies remain worried about how profitability returns in the face of ever increasing competition. Even low buying power of customer, low capacity u... read more

The Canadian institute of chartered accountants. Exposure draft of proposal auditing recommendation describes internal control as comprising of the plan of an organization by the management of the emprise to achieve management objective of ensuring as far as is practical the orderly and efficient conduct of its business including the safe guarding of assets the reliability of accounting records and the timely preparation of reliable financial information. The chartered institute of ... read more