001]. THE RELEVANCE OF AUDITING IN THE ENHANCEMENT OF ACCOUNTABILITY IN PRIVATE COMPANIES A CASE STUDY OF PHINOMAR NIGERIA LIMITED:

The Relevace of Auditing in the Enhancement of Accountability in private companies (A case study of phinomar Nig. Ltd).In the past, private Companies did not pay much attention to external and internal audits. It was only the accountability of public funds that was given a public notice or concern, but the increase rate of mismanagement, fraud and Embezzlement in every business concern has brought the awareness of the indispensability of an audit. The research needs to ascertain the relevance of auditing in the enhancement of accountability. It is also aimed at correcting the misconception which the general public have about audits. Furthermore, it is aimed at identifying the inherent problem which auditors encounter in course of their duties and the necessary steps that should be taken to exterminate these problems.The data aim to use for the study are to be sourced from primary sources and secondary sources of data collect through questionnaires, personal observation interviews, desk research e.t.c. The data will be analyzed using simple percentage and simple awareness while the test of hypothesis will be ascertained using chisquare statistical table.This study will be conducted using phinomar Nigeria Limited as a case study. Questionnaire will be developed and administered to some members of the company. The result of the test and analysis will show the auditors importance for proper attainment of accountability....{read more and download full material}

002]. THE EFFECT OF LACK OF PROPER ACCOUNTING SYSTEM ON GOVERNMENT OWNED HOTELS(CASE STUDY OF HOTEL PRESIDENTIAL LIMITED ENUGU): Most government owned establishment in Nigeria, in which hotel business is one, are no longer   booming in the nation competitive economy due to improper accounting system existing there in. as a result of nonchalant attitude of its staffs.

Accounting which is the foundation of every business has been of age in the society. This problem had motivated the researcher to examine. The effect of lack of proper accounting system on government owned hotel, “Hence the emphasis on hotel presidential limited, which is a typical government owned hotel in Nigeria. To obtained a valid and reliable knowledge, which provide us with true information , we make use of research methodology.

The first chapter is the introduction, which gives hints on accounting standards and means of achieving management objectives. Chapter two is the review of related literature, which suggested alternative accounting and recording system, which was carefully integrated to from the basis of comparison with that of hotel presidential limited. Ad this juncture, it is pertinent to state that reference(s) were made to other peoples work in the causes of this study.

The research design and methodology, which illustrates the means of data collection and presentation. The population size of the study was 30, while the sample size was 28.

Also is the data presentation and analysis. Primary data collected through questionnaire were presented  and analyzed using tables and percentages while chi – square (x2) test was used for the test of test was used for the test of hypothesis formulated for the study.

Finally, findings, which exposed the problem facing hotel presidential Limited and some possible recommendations. The researcher was able to establish that staff are not well exposed in their respective field of responsibility especially in the accounting and control departments. In light of the above findings, the researcher. Recommended that the hotel should employ experts with good knowledge of the theory and application of management accounting principles and techniques. The study established the effect of an improper accounting system as lending to non-performance in government owned hotel...{read more and download full material}

003]. EVALUATION OF GOVERNMENT ACCOUNTING SYSTEM IN ANAMBRA STATE: (A CASE STUDY OF MINISTRY OF FINANCE AND ECONOMIC PLANNING AWKA):This research work – Evaluation of Government Accounting system in Anambra State – “A case study of Ministry of Finance and Economic planning, Awka is divided into five chapters each chapter dealing with a particular aspect or research work.
The overall aim of the study is to find out the functions of various ministries in relation to preparation of government account.
A general review of what government accounting is all about the role of Anambra State Ministry of Finance Awka, towards achieving this objective was evaluated.  The problem hindering efficient performance of the ministry of finance was discussed.  The Audit Personnel role towards achieving or not achieving the objective was also analysed.
The research is hopeful that if the suggested measures are implemented the government accounting system in Anambra State will be solidified thereby enhancing proper accountability....{read more and download full material}

004]. THE USE OF ACCOUNTING AS A MANAGEMENT TOOL (A CASE STUDY OF ANAMBRA STATE AGRICULTURAL DEVELOPMENT PROJECT AWKA): The study centers on the “Use of Accounting as a Management Tool” (A case study of Anambra State Agricultural Development Project, Awka).
In pursuance of this investigation research objectives and hypotheses were formulated.  Both primary and secondary data were collected and the data were then presented, analyzed, interpreted using textual, graphic and tabular modes of data presentation.  The formulated hypotheses were also tested using chi-square as the test statistic.
Based on the above, it was found that Anambra State Agricultural Development Project uses Accounting as Management Tool.  All their financial transactions of Anambra State Agricultural Development project are recorded in the appropriate books of accounts.  From these books, revenue projections, expenditure estimates, financial statements, statements of source and application of funds are prepared.  Management of Anambra State Agricultural Development project uses ad inter-alia each of these prepared statements as a tool for decision-making, evaluation of the financial strength, profitability and future prospects.  Continuous type of budget is used for planning and controlling purposes.  Economic rate of return is used to evaluate projects.  Profitability is evaluated in terms of the benefits, which the given community derives from a given project.
With reference to the findings, the researcher recommends that; quarterly and mid year financial statements should be prepared to highlight the key variables affecting achievement of the objectives of Anambra State Agricultural Development Project; Budget should be compared with actual result so as to find out variables where they exist and make amendments where necessary; all the problems identified from the respondents should be addressed; there should be proper authorization and documentation; only qualified staff are to be employed; staff work schedules should be attainable with the actual working hours, ad accounting and computer training programmes should be organized at reasonable intervals....{read more and download full material}

0005]. THE ROLE OF AN ACCOUNTANT IN THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT. ( A CASE STUDY OF ANINRI LOCAL GOVERNMENT AREA): This project is aimed at finding out the role of an accountant in the poverty eradication programme of the federal government with particular reference to Enugu North, local government, area. The method of obtaining data for this research, will be mainly from primary sources such as personal interview, questionnaires and observations and secondary sources such as literature review, newspaper, magazines and journals etc.
This project will also look into the failure of the previous writer to determine the role of an accountant, in the poverty eradication programme of the federal government.  Besides this research may not be  termed comprehensive due to limitations imposed by: financial, constraint, time constraint, Unavailability, of necessary materials etc.
However, at the end of the study I determine to find out whether the role of and accountant is of any relevance in the planning programme and policies of poverty eradication in Enugu North local government secondly, I will determine whether the role of the accountant is of any relevance chim monitoring of he strategies of the poverty, eradication programme of Enugu North  L.G.A .Thirdly, I will determine whether the role of the accountant will result in the actualization of the objectives of poverty eradication, programme in Enugu North L.G.A...{read more and download full material}

006]. THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE INDUSTRIES...{read more and download full material}

007]. MARKETING OF COMMERCIAL BANK SERVICES IN NIGERIA: This study examined the marketing of commercial bank’s services in Nigeria with a view to determining the marketing.  Such services in the face of staff competitions and problematic climate currently facing the banking industry.
A total of 37 questionnaires were distributed to marketing unit (department) of all the commercial banks operating in Nigeria.  30 of these questionnaires were used in analyzing and testing the hypothesis in the study.
Six research questions and two hypothesis were raised, these questions were analysed, using percentage to guide the conduct of the study.  The two hypothesis supported the view that marketing has no relationship with the banks profit.  The basic tool used to analyse the hypothesis was spearman’s Rank correlation.
The researcher finding was that marketing has an input in the bank’s deposit base and profit.  It play a very important role in the survival and profitability of the commercial banks.
From the findings the researcher concluded that marketing activities have remarkably affected the deposit base and profitability of commercial banks in Nigeria...{read more and download full material}

008]. INVESTING IN SMALL SCALE BUSINESS PROBLEMS AND PROSPECT (A CASE STUDY OF GARRI PROCESSING INDUSTRY ABAKPA NIKE, ENUGU.) Since independent Nigeria the giant of Africa has spent much time and resources both human and material trying to convince the developed countries and indeed the whole world that she (Nigeria) is capable of developing her industrial capabilities.
Much of the efforts made in this direction have found expression mostly in international conference and seminars, newspapers reports, radio announcements and various national development plans.
Industries have actually increased since after the independence, but the disappointing record of economic performance in the last decade has led to the re-opening of the debate on strategy of industrialization.
Nigeria is still a net import of all sorts of goods from needless to heavy machinery, simple because most of the Industries were established for their immediate lucrative such as beer, soft drink and other consumer goods industries without the consideration to nation’s industrial needs or for the utilization of local materials.
Besides most of the large scale industries before the industrialization decree were foreign owned and were associated with significant possibilities of income leakages. This in spite of the rapid increases in the Gross National Productivity (GNP) in last decade, the poorest segment of the population peculiarity those in the rural areas has received relatively little benefit.
Unfortunately the bulk of Nigeria businesses are small-scale industries of the number of business establishments, they account for about 80% or above of the total number of enterprises in the country.
The important role they play in the development process was observed by the first progress report of the second National development plan “In spite of the anticipated rapid growth of the wage sector, the major solution to the nations unemployment problem will have to be found in other areas like agriculture small scale industries development.
In spite of all these, the small scale industries sub-sector has continued to suffer from lack of credit most all the government financial programmes for the small industries credit scheme, fund for small scale industries has remained largely inadequate and of little effect.
The banks and other financial houses cannot help matters either despite the central bank credit scheme to industries. It would be noted in this regard that majority of the small scale industries would not be able to meet the requirement of the bank and other financial institution lending policies, therefore giving these financial constraints...{read more and download full material}

009]. EFFECTIVENESS OF INTERNAL AUDIT AS AN INSTRUMENT OF IMPROVING PUBLIC SECTOR MANAGEMENT ( A CASE STUDY OF IMO STATE MINISTRY OF FINANCE):This study is devoted to assessing the effectiveness of internal audit an instrument for improving the public sector management. The methodology employed include personal interview, written question and library research, various recommendation were made in a bid to improve the public sector management via  internal audit. The economy today is known to be characterized by incessant frauds, forgeries and mismanagement of public properties. This though a global phenomena, has recorded an outstanding growth in the Nigeria public sector management. It outs across all sector of the economy, call for prompt appraised of internal control system is however weighted down by a lot of factors. The inability to reconcile the accounting systems control  system regularly is more  or has a heaven for fraudulent and unscrupulous staff. A problem which is the consequences of competent manpower shortage. The train of irregularities and management has got an extent that insufficient are not made, the economic future will become a menace rather than fortune to the populace. The point therefore is that the internal audit department should be hastily equipped with competent and qualified staff and modern facilities so that internal audit can still play its role  in improving the public sector management ...{read more and download full material}

010]. CRITICAL ISSUES IN MANAGING NIGERIAN PUBLIC ENTERPRISE: A CASE STUDY OF FEDERAL AIRPORT AUTHORITY OF NIGERIAN (FAAN): The government of any nation has some basic responsibilities to her citizenry.  One of such responsibilities is the provision of social infrastructure and cheap economic services to the people.  In other words, the government provides essential service to the public in her effort to ensure eve and diversified development.  The services are known to be indispensable to the people and most the time they are services of great necessities such that if left in the hands of the private investors will result to over explanation, marginalization and in extreme cases an undue monopoly...{read more and download full material}

011]. ACCOUNTING IN THE HOSPITALITY INDUSTRY: A CASE STUDY OF JOE-CONTINENTAL HOTEL:This research work has been designed purposely to determine the ways in which hotels keep proper accounting records.  Hotels are industries that provide hospitality to people, making them have a home away from their normal homes; they are mostly a tourist sight for visitors in the country.  They provide services such as rooms, meals and transportation and project the image of the country, in return for payment. The central goal of this study is to bring to focus the relevance of accounting department to management efficiency in day to day running of the hotels.  Recognize its scope and areas of problems, loopholes that could fraud.  The result f the study led to the researcher accepting and formulating hypothesis, using both primary and secondary method of data collection.  The researcher was able to conclude that accounting is of great importance not only to hotel industry but also to other industries, we hope that if the recommendations stated are followed religiously the hotel industry will stand the test of time and not liquidate...{read more and download full material}

012]. ACCOUNTING AND MANAGEMENT PROBLEMS OF SMALL SCALE INDUSTRIES IN NIGERIA: The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is characterized by ineffective and ineffectual utilization of available resources which has limited the scope of business to small scale. This calls for the application of some theories in the field of management accounting to enhance the productivity of existing small scale businesses in the third world countries. Small scale enterprises encounter problems which often times result into pre – mature death of such industries or/production below capacity. Some of these problems lie largely outside the control of the entrepreneur. These are the problems to be solved, by the government in the interest of industrial development of Nation while other problems arise from the enterprenuer’s limitation in his decision making process. This study, has been limited to Nigeriaby the project writer after a thorough research. An analysis of factors that contributed to this development would be highlighted and useful recommendation towards resolving these problems would be made. The researcher is optimistic in view of the fact that if these recommendation are adhered to, they will go a long way in achieving the objectives of this research work....{read more and download full material}

013]. THE RELEVANCE OF AUDITING IN THE ENHANCEMENT OF ACCOUNTABILITY IN PRIVATE COMPANIES (A CASE STUDY OF PHINOMAR NIGERIA LIMITED) :The Relevance of Auditing in the Enhancement of Accountability in private companies. In the past, private Companies did not pay much attention to external and internal audits. It was only the accountability of public funds that was given a public notice or concern, but the increase rate of mismanagement, fraud and Embezzlement in every business concern has brought the awareness of the indispensability of an audit. The research needs to ascertain the relevance of auditing in the enhancement of accountability. It is also aimed at correcting the misconception which the general public have about audits.
Furthermore, it is aimed at identifying the inherent problem which auditors encounter in course of their duties and the necessary steps that should be taken to exterminate these problems. The data aim to use for the study are to be sourced from primary sources and secondary sources of data collect through questionnaires, personal observation interviews, desk research e.t.c. The data will be analyzed using simple percentage and simple awareness while the test of hypothesis will be ascertained using chisquare statistical table. This study will be conducted using phinomar Nigeria Limited as a case study. Questionnaire will be developed and administered to some members of the company. The result of the test and analysis will show the auditors importance for proper attainment of accountability. ...{read more and download full material}

014]. THE ROLE OF INTERNAL AUDITORS IN STOCK TAKING: A CASE STUDY OF TOTAL NIGERIA LIMITED : This research has been designed for the study of the role of internal auditors in stocktaking especially as a case study Total Nigeria Limited. Internal auditing and stocktaking in recent time has proved to be a hard nut which auditors have not fund easy to crack total Nigeria Limited is a company, which concentrated much on the marketing of petroleum products, through diverse fictions and now being made towards such areas like agriculture.
Chapter one of this work gives a general introduction of the work by explaining both auditing and stocktaking. Problem statement, purpose of he study, significance of the study and scope and limitation of the study wee also dealt with in chapter one most of the audit terms used in the project were defined in chapter one. 
Chapter two shows the review of related literature and studies. In the review, the role of the internal auditor under the law (statute) internal auditing and stocktaking were reviewed.
Chapter three formed the research methodology and procedure. It shows all the methods used by the research in getting all the information for the project.
In chapter five problems of the internal audit, implications, recommendation and summary were made, based on the findings. Efforts were also made to make this work interesting and it is hoped that it will be of great help to anyone that comes across it....{read more and download full material}

015]. MANAGING LOCAL GOVERNMENT REVENUE IN NIGERIA: A CASE STUDY OF ENUGU SOUTH AND OJI-RIVER LOCAL GOVERNMENT AREAS: The management of revenue accruable in Nigerian Local government has been a thing of concern to well meaning members of the society.  This is associated with the internal revenue source available to the local government, its generation method, mode of expenditure by council chairman, lack of proper auditing and accountability is achieved/seen to be the main problem of persistent poor management of these funds.
The study carried out was used to appraise the existing managerial methods of local government funds meant for providing infrastructure etc in the rural areas as a third tier government.
The significance of the study is that; it x-rayed/reviewed the critical issues in managing local government councils in Nigeria.  This also helped in providing information on the source and availability of funds to local government councils in Nigeria.
The study covers Enugu South and Oji-River Local Government Areas of Enugu State.  Critical issues looked into in managing local government council in Nigeria are; sources and availability of funds, regular and prompt payment of staff salaries, pressure groups, community development, accountability probity, etc.
The stud is expected to benefit the government, leaders at grass root and well-meaning members of the society....{read more and download full material}

016]. PROBLEMS OF LOCAL GOVERNMENT (A CASE STUDY OF ENUGU NORTH, ENUGU):This research work was undertaken to find various sources of revenue generation and the problem associated with the collection of the revenue in local government in Nigeria. Another objective of the project was also to find whether or not the federal allocation to local government areas was adequate and also the extent of resource adequacy, staff welfare affect revenue generation in Enugu North Local government area. To guide this study, four research questions, a review of literature was evolved to broaden the research knowledge on what others have already done in the area for a realistic conclusion for the study. A questionnaire was developed and administered personally by the researcher to 50 staff of Enugu North Local government (20 senior  staff and 30 junior staff) to guard against any mortality of the questionnaire. The research employed two methods of data collection for the work namely interview and observation methods. It is expected that any suggestions made if applied will reduced the problem of revenue generation in Enugu North Local Government. There should be a participatory decision making process to ensure that the target objective are known to all staff. ...{read more and download full material}

017]. INVESTING IN SMALL SCALE BUSINESS PROBLEMS AND PROSPECT (A CASE STUDY OF GARRI PROCESSING INDUSTRY ABAKPA NIKE, ENUGU.):Since independent Nigeria the giant of Africa has spent much time and resources both human and material trying to convince the developed countries and indeed the whole world that she (Nigeria) is capable of developing her industrial capabilities. Much of the efforts made in this direction have found expression mostly in international conference and seminars, newspapers reports, radio announcements and various national development plans. Industries have actually increased since after the independence, but the disappointing record of economic performance in the last decade has led to the re-opening of the debate on strategy of industrialization. Nigeria is still a net import of all sorts of goods from needless to heavy machinery, simple because most of the Industries were established for their immediate lucrative such as beer, soft drink and other consumer goods industries without the consideration to nation’s industrial needs or for the utilization of local materials. Besides most of the large scale industries before the industrialization decree were foreign owned and were associated with significant possibilities of income leakages. This in spite of the rapid increases in the Gross National Productivity (GNP) in last decade, the poorest segment of the population peculiarity those in the rural areas has received relatively little benefit.
Unfortunately the bulk of Nigeria businesses are small-scale industries of the number of business establishments, they account for about 80% or above of the total number of enterprises in the country. The important role they play in the development process was observed by the first progress report of the second National development plan “In spite of the anticipated rapid growth of the wage sector, the major solution to the nations unemployment problem will have to be found in other areas like agriculture small scale industries development. In spite of all these, the small scale industries sub-sector has continued to suffer from lack of credit most all the government financial programmes for the small industries credit scheme, fund for small scale industries has remained largely inadequate and of little effect.The banks and other financial houses cannot help matters either despite the central bank credit scheme to industries. It would be noted in this regard that majority of the small scale industries would not be able to meet the requirement of the bank and other financial institution lending policies, therefore giving these financial constraints...{read more and download full material}