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CHAPTER ONE: INTRODUCTION 1.1 BACKGROUND TO THE STUDY An audit involves the independent examination of an expression person in accordance with the terms of engagement and the observance of statutory regulations and professional requirement (Okolie, 2008). According to Milichamp (2003)…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The banking industry is the live-wire or the equivalent to the central nervous system of the human in all capitalist economics. The institution provide the vital link between the surplus unit and…
CHAPTER ONE : INTRODUCTION 1.1 Background of the Study The issue of budgeting and budgetary control in the banking industries has become topical since the bank consolidation; which is changing the capital base from 5 billion to 25 billion. The management…
CHAPTER ONE INTRODUCTION 1.1 Background to the study Auditing has been introduced for a years in different forms of development following the progression of accounting. When the records were permitted after the reading of public, When government’s officials precise with…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The essence of public accountability in the present dispensation demands a great attention of which the promptitude of producing accurate and comprehensive financial statement cannot be dispensed with. Government accounting system particularly…
CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY The global economic recession, which started in 1980’s as a result of decline in the economic growth of industries nation, high rate of inflation, dramatics rise in price of crude…
CHAPTER ONE INTRODUCTION 1.1 Background To The Study Accounting system is a system designed to record accounting transaction involving a business or event taking into cognizance the policies of the firm. According to Hartzell (2006) accounting system is the process…
CHAPTER ONE INTRODUCTION 1.1 Background To The Study Accounting system is a system designed to record accounting transaction involving a business or event taking into cognizance the policies of the firm. According to Hartzell (2006) accounting system is the process…
CHAPTER ONE INTRODUCTION 1.1. BACKGROUND OF THE STUDY During the primitive age very little or no notes were taken into proper record especially those activities and transactions involving money. The records and notes were usually taken either in memory (human…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Internal control for its vital role in accounting has been viewed and elaborately examined from various standpoints. Internal control system is aimed at improving accountability for actions. The accuracy and liability of…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Today’s modern technology brought into use the computer, this technology is the application of science to gathering, recording, processing and communicating of business information by means of electronic media. Most commonest tool…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Every organization both profit or non-profit organization has its objectives and goals in mind to achieve. For the non-profit making organization, their goal is to satisfy the social need of the citizens…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The local government, which is the third tier of government, has variously defined by many people. Golding in his book local government defined it simply as the management of their own airs…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The Nigeria Railway corporation (NRC) has been in existence for decides. It is regarded as the largest transport corporation in Nigeria and has a high network operations. It is alms are spread…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Co-operative societies are part of the aim of government, they are nutured by the government the government believe that through co-operative societies that the standard of living of the masses will improve.…
THE EFFECTS OF COMPUTERIZED ACCOUNTING SYSTEM ON THE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA (STUDY OF SELECTED BANKS IN ENUGU METROPOLICS) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Today’s modern technology brought into use the computer, this technology is…
ABSTRACT This research study is a comparative analysis of software accounting package and Manual accounting system. It focuses on five selected computerized companies. In the course of the study, the researcher investigated the operations, compositions, characteristics and nature of software…
ABSTRACT This study was carried out essentially to appraise the operations of accounting system in the Nigerian small and medium scale enterprises. A sample and medium scale entrepreneurs/managers operating in Gboko town-Benue State. Interviews was basically used for the collection…
CHAPTER ONE Introduction 1.1 Background of the study Audit could be defined as an independent examination of the accounting books, records and financial statement of an organization by an appointed auditor to enable him express an independent opinion as to…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Record keeping in business has been an old practice right from time. Record keeping helps businessmen and owners to plan on how their activities will be carried out and how the activities…