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Effect of Accounting and Financial Ratios as a Means of Measuring Organization Performance (Case of Cadbury Nig. Plc, Ikeja Lagos) ABSTRACT The research work effect of Accounting and financial ratios as a means of measuring organizational performance using Cadbury Nigeria Plc as a case study. The objectives of the study are to ascertain how financial ratio serve as a measure, performance of the company, to know the performance in relation to debt management ratio, to know  the liquidity, leverage, profitability and market value ratio of the company and to find out the performance of the company in relation to asset management ratios. The methodology of the research work is through administration of questionnaire, abstraction from articles and it is worthy of note to state that the main data was from the annual financial report of...

Impact of Double Entry Book keeping on Management of Small-scale Business in Nigeria a Case Study of Selected Small-scale Businesses in Afikpo Urban, Ebonyi State   ABSTRACT Accounting has variously been described as the language of business. This is in recognition of the fact that without accounting, determining organizational performance would have become a mirage. Accounting provide fundamental information about a business so that interested parties and in particular investors can make informed decision regarding that  business firm. This paper therefore appraises the accounting skills needed by small-scale businesses for sustainable economic development in a developing nation using Afikpo Urban in Ebonyi state as a focal point. The paper  aims to ascertain the fundamental accounting skill needed by small-scale...

Impact of International Financial Reporting Standard on the Statutory Auditing Practice of Private Sector Organization (a Study of First Bank Nig. Plc Afikpo, Ebonyi State)   ABSTRACT  This study focuses on the impact of international financial reporting standard on the statutory auditing practice of the private sector organisation with reference to first bank Nig. Plc Afikpo in Ebonyi state. The private sector organization, all the accounting measurement and reporting procedure are governed by the generally accepted accounting principle, the objective of this research is to determine the effectiveness and the imperativeness of IFRS in facilitating the operation of statutory auditing practice and to ascertain the extent to which the IFRS creates awareness to private sector organization.  Data were collected for the study...

Impact of Introduction of Cashless System on the Nigerian Economy (a Case of First Bank Plc Afikpo)   ABSTRACT This study focuses on the impact of introduction of cashless system on the economy. The objectives of this work is to find out on the impact of cashless system in Nigeria, especially in the rural banks, and in so doing would enhance conveniences and savings on the part of Nigerians in the rural areas, it would also reduce the cost of processing and managing cash in the rural areas of the country. In carrying out the work the researcher consulted several work ranging from internet textbooks, Newspaper, course work and journals. They also sought the opinion of practitioners through interviews and questionnaires. The data collected were analyzed, tabulated and presented using average and simple percentage. The method used was...

Impact of Tax Evasion on Revenue Generation in a State (a Case Study of Ebonyi State)   ABSTRACT Nigeria is one of the largest producer of oil and gas in the world, but the average Nigerian on the street is poor and there is poor infrastructure like power supply, roads, hospitals, educational institution, etc, financial management and accountability constitute an indispensable tool of public service organization on achieving their objectives. It assumes effectively and efficiently put to use for the achievement of the greater happiness for all .In this work; the challenges of financial management and accountability in the public sector, the author examines the management of public office holders give accountability report of their stewardship. By so doing, it is expected that every office holder should give a proper account of...

The Implication of Cost Control in Inventory Management (a Case Study of Nigeria Bottling Company Plc, Aba)   ABSTRACT This is an in-depth study on the implication of cost control in inventory management. This topic is all about the importance of control of cost in manufacturing firms as a tool for efficient and effective deployment of resources in inventor. Some research problems were detected out which hinder the effective control of inventory among which are fluctuation in prices of raw material, inventory keeping and uncontrolled cost resulting to loss of profit and revenue, and increase in cost of production. The purpose of this study is to create awareness to Nigeria, firms and researchers on the implications of the cost and controlled inventory. The research methodology used include both primary and secondary data collections...

The Significance and Objective of Source Document in Auditing and Investigation (a Case Study of P. Z. Cusson Plc Aba)   ABSTRACT The term “source document” is a familiar term with those involved in keeping accounting records or watch dogs of Limited Liability and public liability companies or organizations from time to time, most often on annually basis both internal and external auditors are called to examine the accounting records kept by their client. They do this by studying and evaluating the internal control system in the company and also examine the source document of every transaction done by them. The objectives of this work is to highlight the significance and objectives of source documents in auditing and investigation. An empirical study was conducted for the purpose in P. Z. Cussons Nig. Plc, Aba. The researcher...

Measurement of Labour Efficiency for Maximizing Profitability of Manufacturing Firms (a Study of Saclux Paint Nig. Ltd. Umuahia, Abia State)   ABSTRACT  The objective of the study were to ascertain the measurement of labour efficiency for maximizing profitability of manufacturing firms. Since the primary aim of every business is to make maximum profits. In order to achieve the basic objectives, most especially those that engage in manufacturing activities struggle hard to carryout smooth and successful production and sales operations. The numerous factors that hinder firms form large rate of inflation, depreciating value of Naira, law capacity utilization and intense competition, using Saclux Paints Nig. Ltd as the case study, to end this, the researcher proceeded to data collection through questionnaires after reviewing the...

Problems of Working Capital Management in Manufacturing Industries (a Case Study of Pz Cussons Nigeria Plc, Aba)   Abstract This study focuses on the problems of working capital management with special reference PZ  cussons Nigeria Plc Aba. This export is carried out in order to seek solution to the problems encountered by PZ cussons Nigeria Plc data were collected per the study y using questionnaire the data collected were analyzed tabulated and presented using average and simple percentages the hypothesis (research question) tested using chi square (x2) as the inferential statistic at ∝=0.05 significant level and for sample size n, which is same as in N in this study the chi-square(x2)was  calculated and compared with critical value. The hypotheses were accepted since statistic test calculated was higher than...

Application of Product Innovation as a Tool for the Growth of Guinness Malt in Nigeria   ABSTRACT This study looked into the impact of product innovation on the growth of a firm, with special reference to Guinness Nigeria Plc Aba. In this study, the researcher addressed a central issue in innovation studies, namely the effect of innovation in a firm performance. Does it pay off to become involved in innovation activity. What does the benefits of innovation takes? Does innovation enhance short term profitability or does it contribute to a firm growth or both. The answer to the following questions were answered in this study. This study is a guide effort of organized research to present five main chapters. Chapter one introduces the topic which embrace the general description of the areas of study, problems, objectives, research...

Computerized Clearance System for Tertiary Institution   CHAPTER ONE INTRODUCTION Clearance is a status granted individual typically members of the military, universities and polytechnic graduate, employees of government and their contractors, allowing them access to a classified information. The term “clearance” is also sometimes used in private organizations that have a formal process to vet employees for access to sensitive information. A clearance by itself is normally not sufficient to gain access; the organization must determine that the cleared individual has a “need to know” the information. No one is supposed to be granted access to classified information solely because of rank or position, but once a clearance certificate is obtained, access to certain information or gain of freedom will be granted. AS many...

Computerization of Library System (a Case Study of Akanu Ibiam Federal Polytechnic Unwanna)   ABSTRACT This project is aimed at computerization of library system, the basic library circulation system of the AIFPU for the purpose of improving the efficiency of the library in carry out its service by way of better record keeping and faster information, extraction, reducing the amount of money at would be spent in manpower training while vastly improving the speed of carrying out this services .In this course of development of the new system, the present system was critically and analytically studies and assessed and the identified strength and weakness highlighted. The weakness are taken care of in the new system while some of the strength have been improved upon. The analysis of the present system was carried out using purpose, which...