THE IMPACT OF CURRENT COST ACCOUNTING ON PROFIT DECLARATION AND NET ASSET VALUATION IN PUBLIC COMPANIES (PLC)

CHAPTER ONE  INTRODUCTION   1.1 BACKGROUND OF THE STUDY                                            Inflation is the general rise of prices in the economy as a result of an excessive supply of money. Inflation is measured as the change in purchasing power of Dollar.  Glenn and Daniel (1987; 854).   Inflation is persistent in the economy today. Price inflation has […]

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THE IMPACT OF COMPUTER IN PROCESSING ACCOUNTING INFORMATION IN NIGERIA COMMERCIAL BANKS

THE IMPACT OF COMPUTER IN PROCESSING ACCOUNTING INFORMATION IN NIGERIA COMMERCIAL BANKS CHAPTER ONE   INTRODUCTION   Financial accounting can be defined as the process of collecting, recording, presently and analyzing and interpreting financial information for the users of financial statement [Robert, O. Igben 2007] Accounting is the language of modern business, a tool for […]

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THE EFFECTIVENESS OF AUDIT IN GOVERNMENT PARASTATALS

THE EFFECTIVENESS OF AUDIT IN GOVERNMENT PARASTATALS (A CASE STUDY OF ENUGU STATE WATER CORPORATION,ENUGU STATE  BROADCASTING SERVICES AND ENUGU STATE LIBRARY BOARD).   ABSTRACT   This study is aimed at identifying the EFFECTIVENESS OF AUDIT IN GOVERNMENT PARASTSTALS, using Enugu State Water Corporation, Enugu State Broadcasting services and Enugu State Library board all in […]

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THE EFFECT OF HISTORICAL COST ACCOUNTING ON THE REPORTED PROFIT OF A COMPANY

THE EFFECT OF HISTORICAL COST ACCOUNTING ON THE REPORTED PROFIT OF A COMPANY: AN EVALUATION OF CURRENT COST ACCOUNTING  AS AN ALTERNATIVE REPORTING METHOD     ABSTRACT This study evaluates the effect of historical cost accounting on the reported profit of a company: An evaluation of current cost accounting as an alternative reporting method. In […]

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THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES

 ABSTRACT In the tax administration of any country, in-depth knowledge of tax paying attitude is very pertinent. This is very consistent with this study the determinants of tax payers attitude in Nigeria and whose purpose was to examine the variables that account for the attitudes of tax payers and to ascertain whether or not such […]

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THE CONTRIBUTIONS OF EFCC IN PROMOTING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIA

ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institutions in Nigeria.  There was no transparency and accountability in government (Public Sector) and private sectors and Nigeria became notorious for endemic corruption.  The result was the inability of government to deliver services to the Nigeria public. Most private companies […]

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STRATEGIES FOR THE MINIMIZATION OF AUDIT PROBLEMS IN PUBLIC SECTOR IN NIGERIA

STRATEGIES FOR THE MINIMIZATION OF AUDIT PROBLEMS IN PUBLIC SECTOR IN NIGERIA.   ABSTRACT Accounting system including the system of auditing in the public sector of the Federation was patterned to the system obtainable from the British system due to colonial influence before Nigeria’s independence in October 1960. As a result of this, there is […]

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SOCIAL ACCOUNTING: A METHOD OF ASSESSING THE IMPACT OF NIGERIAN ENTERPRISES DEVELOPMENT ACTIVITIES

CHAPTER ONE INTRODUCTION 1.0     BACKGROUND OF THE STUDY Social accounting as an approach began developing in the U.K in the early 1970s, when the Public Interest Research Group established Social Audit Limited. This organization carried out, and publicized investigations into the operations of large public companies, without necessarily gaining their permission or co-operation. Whilst lending […]

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RECAPITALIZATION IN THE INSURANCE INDUSTRY: PROPOSED PROBLEMS AND PROSPECT

ABSTRACT       Performance of an economy determines the position of the particular nation in the world. The better the performance of an economy and the large economic resources it holds, the higher the level of influence of such country in the entire world.  There are many sectors of human endeavor that form the […]

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