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THE SIGNIFICANCE AND OBJECTIVES OF SOURCE DOCUMENTS IN AUDIT INVESTIGATION A CASE STUDY OF ORJI CHUKWU AND CO CHARTERED ACCOUNTANT

ABSTRACT The concept “source documents” is a familiar term with those involved in keeping accounting records or watch dogs of limited liability and public liability companies and organizations from time to item, most often on annual basis, the independent Auditors call to review the accounting records kept by their clients.  This they do by studying and evaluating the internal control systems in the company.  This approach makes it possible for lapses, discrepancies, deficiencies and bottlenecks to be discovered if any do exist.           However, most people do not really understand the role of the auditors in public practice.  To the…

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13 hours ago 0 Comments Short URL

THE SIGNIFICANCE AND OBJECTIVES OF SOURCE DOCUMENTS IN AUDIT INVESTIGATION A CASE STUDY OF ORJI CHUKWU AND CO CHARTERED ACCOUNTANT

ABSTRACT The concept “source documents” is a familiar term with those involved in keeping accounting records or watch dogs of limited liability and public liability companies and organizations from time to item, most often on annual basis, the independent Auditors call to review the accounting records kept by their clients.  This they do by studying and evaluating the internal control systems in the company.  This approach makes it possible for lapses, discrepancies, deficiencies and bottlenecks to be discovered if any do exist.           However, most people do not really understand the role of the auditors in public practice.  To the…

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13 hours ago 0 Comments Short URL

THE ROLE OF FINANCIAL INSTITUTIONS IN THE DEVELOPMENT OF AN ECONOMY (A CASE STUDY OF NIGERIAN AGRICULTURAL AND CO-OPERATIVE BANK, OGUI – ENUGU)

ABSTRACT The banking system and financial institutions is one of the fastest growing and developing sectors of paramount importance in the Nigeria economy.  The role of the various banking ad non-banking financial institutions in the provision of different types of industrial and agricultural finance are fully appraised. In examining the role of financial institutions in economic developments, the following theoretical concepts usually constitute the focus of attention, namely; The domestic mobilization of financial resources is essential for capital formation and accelerated growth. An efficient allocation of available resources is of importance in the development process. Financial institutions offer an efficient…

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13 hours ago 0 Comments Short URL

THE ROLE OF FINANCIAL INSTITUTIONS IN THE DEVELOPMENT OF AN ECONOMY (A CASE STUDY OF NIGERIAN AGRICULTURAL AND CO-OPERATIVE BANK, OGUI – ENUGU)

ABSTRACT The banking system and financial institutions is one of the fastest growing and developing sectors of paramount importance in the Nigeria economy.  The role of the various banking ad non-banking financial institutions in the provision of different types of industrial and agricultural finance are fully appraised. In examining the role of financial institutions in economic developments, the following theoretical concepts usually constitute the focus of attention, namely; The domestic mobilization of financial resources is essential for capital formation and accelerated growth. An efficient allocation of available resources is of importance in the development process. Financial institutions offer an efficient…

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13 hours ago 0 Comments Short URL

THE ROLE OF FINANCIAL ACCOUNTABILITY IN THE SECTOR ( A CASE STUDY OF EMENITE ENUGU).

ABSTRACT Accountability is the sole of any business entity.  The main aim of any business is profit maximization.  This can be achieved if the financial mismanagement is properly examined Emenite limited Enugu is a company, which concentrates much on the manufacturing and distribution of ceiling boards, corrugated roofing sheets, roofing tiles, flower pots and pressure pipes. In view of different scholars has been established by the researcher, the role of financial management is very important.  In every organization especially the private ones, since the efficient management will lead to the attainment of organizational objectives. A general background of the topic…

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14 hours ago 0 Comments Short URL

THE ROLE OF ELECTRONIC BANKING (E- BANKING) IN THE DEVELOPMENT OF FINANCIAL INSTITUTIONS IN NIGERIA.

ABSTRACT This study was embarked upon to ascertain the   impact of Accountancy knowledge on the Role of Electronic Banking in the Development of Financial institutions in Nigeria. The study has a total of three chapters and first chapter titled the introduction started with the background of study. Here, an overview of accountancy knowledge on Electronic Banking   was undertaken. The aims and objectives of the study were duly highlighted in chapter one.  The aims and the objectives  of the study includes; information  and  knowledge mad available  to bank management, also the extent to which bank management utilized  accounting information  in electronic…

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14 hours ago 0 Comments Short URL

THE ROLE OF ELECTRONIC BANKING (E- BANKING) IN THE DEVELOPMENT OF FINANCIAL INSTITUTIONS IN NIGERIA.

ABSTRACT This study was embarked upon to ascertain the   impact of Accountancy knowledge on the Role of Electronic Banking in the Development of Financial institutions in Nigeria. The study has a total of three chapters and first chapter titled the introduction started with the background of study. Here, an overview of accountancy knowledge on Electronic Banking   was undertaken. The aims and objectives of the study were duly highlighted in chapter one.  The aims and the objectives  of the study includes; information  and  knowledge mad available  to bank management, also the extent to which bank management utilized  accounting information  in electronic…

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14 hours ago 0 Comments Short URL

THE ROLE OF CENTRAL BANK IN STABILIZING NIGERIA ECONOMY (A CRITICAL REVIEW)

ABSTRACT Central banks are general known to be concerned with the maintenance of monetary stability.  This task involves the regulation of money in circulation  consistent with the absorphic capacity of the economy axiomatically, excessive growth in money supply rates to high rates of spending on domestic or foreign goods given that domestic supply of goods and services in essentially in elastic in the short run, excess liquidity is likely to result in substantial inflationary is likely to result in substantial inflationary pressures in the economy.  To the extent that spending pressures are directed towards foreign goods or (assets0 balance of…

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14 hours ago 0 Comments Short URL

THE ROLE OF CENTRAL BANK IN STABILIZING NIGERIA ECONOMY (A CRITICAL REVIEW)

ABSTRACT Central banks are general known to be concerned with the maintenance of monetary stability.  This task involves the regulation of money in circulation  consistent with the absorphic capacity of the economy axiomatically, excessive growth in money supply rates to high rates of spending on domestic or foreign goods given that domestic supply of goods and services in essentially in elastic in the short run, excess liquidity is likely to result in substantial inflationary is likely to result in substantial inflationary pressures in the economy.  To the extent that spending pressures are directed towards foreign goods or (assets0 balance of…

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14 hours ago 0 Comments Short URL

THE ROLE OF ACCOUNTING IN SOCIETAL DEVELOPMENT (IN THE NIGERIAN CONTEXT

1.0 INTRODUCTION This project is aimed at looking into the accounting profession in details and examining its role in societal development. A study of the evolution of accounting suggests that accounting processes are reactive because they have developed primarily in response to business needs. Also the development of accounting process has been related to economic progress and societal development of a country. History shows that the higher the level of Civilization or development, this more elaborate and wider the accounting method becomes. Since Picoli’s days to this present day, accounting has recorded a lot of tremendous changes and growth all…

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14 hours ago 0 Comments Short URL