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CHAPTER ONE : INTRODUCTION The origin of Auditing is as old as the existence of the human society which is accompanied by the development of system of accounting. Although the ancient history of auditing has sparse documentation, its existence had been traced from the records of the Mesopotamian... Continue Reading
CHAPTER ONE INTRODUCTION 1.1      Background of the study According to America Accounting Association, Accounting is the process of identifying, measuring, and communicating economic information to permit informed judgment and decisions by users of information. From this definition, it can be seen that the main objective of accounting is to... Continue Reading
ABSTRACT The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of... Continue Reading
Abstract The research topic of this study is  “The role of financial statement in investment decisions”  – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if... Continue Reading
ABSTRACT The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of... Continue Reading
CHAPTER ONE INTRODUCTION 1.0.      Introduction This study was about the efficiency of accounting softwares in the preparation of financial statements in selected banks in Benin City, Edo State. The chapter presented the background of the study, statement of problem, objectives of the study, research questions, and the significance of the... Continue Reading
THE USEFULNESS OF ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL STATEMENTS  ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles”... Continue Reading
A STUDY OF OBAJANA CEMENT INDUSTRY, KOGI STATE ABSTRACT This study was carried out to ascertain the effect of asset valuation on profitability of manufacturing industries. A survey research design was adopted in which Ninety (90) workers of Obajana Cement... Continue Reading
THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial... Continue Reading
(A CASE STUDY OF UNION BANK NIGERIA) ABSTRACT The study was carried out to analyse how organizations and other stakeholders can make use of accounting ratios to critically analyse financial statements to evaluate organizational performance, using... Continue Reading
THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial... Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The purpose of financial statement is to present primarily for the benefits of stakeholders and any interested party about the progress or otherwise of the organisations, results of the operations... Continue Reading
TABLE CONTENTS APPROVAL DECLARATION DEDICATION . iv ACKNOWLEDGEMENT v LIST OF TABLES x LIST OF FIGURES xi ABBREVIATIONS AND ACRONYMS xii ABSTRACT xiii CHAPTER ONE 1 INTRODUCTION 1 1.0 Introduction 1 1.1 Background of the study 1 1.2 Statement of the Problem 3 1.3 Objectives of the Study 3 1.3.1 General objective 3 1.3,2 Specific objectives 4 1 .4... Continue Reading
ABSTRACT The use of financial statement in any business organization cannot be over emphasized, financial statements are needed by variety of people for different purposes. For instance, the government needs the financial books (reports) of a company for taxation purposes, the investors want to know how profitable a company is and will be able if... Continue Reading
TABLE CONTENTS APPROVAL DECLARATION DEDICATION . iv ACKNOWLEDGEMENT v LIST OF TABLES x LIST OF FIGURES xi ABBREVIATIONS AND ACRONYMS xii ABSTRACT xiii CHAPTER ONE 1 INTRODUCTION 1 1.0 Introduction 1 1.1 Background of the study 1 1.2 Statement of the Problem 3 1.3 Objectives of the Study 3 1.3.1 General objective 3 1.3,2 Specific objectives 4 1 .4... Continue Reading
ABSTRACT The use of financial statement in any business organization cannot be over emphasized, financial statements are needed by variety of people for different purposes. For instance, the government needs the financial books (reports) of a company for taxation purposes, the investors want to know how profitable a company is and will be able if... Continue Reading
CHAPTER ONE 1.0               INTRODUCTION: 1.1        BACKGROUND OF THE STUDY: A company’s financial statements are analyzed internally by management and externally by investors and creditors. Management... Continue Reading
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree... Continue Reading
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally accepted accounting principles” such “principles” have evolved over time or have been made acceptable by decree from... Continue Reading
TABLE OF CONTENTS APPROVAL ACKNOWLEDGEMENT DEDICATION DECLARATION . iv TABLE OF CONTENTS v LIST OF ABBREVIATIONS viii ABSTRACT xi CHAPTER ONE 1 BACKGROUNG INFORMATION 1.1 Introduction 1 1.2 Statement of the problem 6 1 .3 Research Objectives 7 1 .3.1 General objective 7 .3.2 Specific objectives 7 I .4 Research questions 7 1.5 Scope of the study 8... Continue Reading
CHAPTER ONE INTRODUCTION 1.1   Background of the Study The purpose of financial statement is to present primarily for the benefits of stakeholders and any interested party about the progress or otherwise of the organisations, results of the operations and financial position of the organisation. Corporate organisation owes a duty to fully disclose... Continue Reading
ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors. These financial statements are prepared to confirm with “generally... Continue Reading
ABSTRACT The purpose of this research project was to find out how financial statement analysis service of our aid to meaning decision by investment firms in Enugu state. Financial statement analysis are used by investment firms to make their investment decisions. They are also used by management to make their decisions. Some of the ratio commonly... Continue Reading
ABSTRACT The purpose of this research project was to find out how financial statement analysis service of our aid to meaning decision by investment firms in Enugu state.  Financial statement analysis are used by investment firms to make their investment decisions.  They are also used by management to make their decisions.  Some of the ratio... Continue Reading
ANALYSIS OF FINANICAL STATEMENTS AS AN AID TO MEANINGFUL INVEST DECISION MAKING (A CASE STUDY OF INVESTMENT FIRMS IN ENUGU STATE) ABSTRACT The purpose of this research project was to find out how financial statement analysis service of our aid to meaning decision by investment firms in Enugu state. Financial statement analysis are used by... Continue Reading
ABSTRACT The study sought to establish and understand the effects of accounting concepts on the financial statements. It mainly looked at CPAR Uganda, a non-profit making organization. The researcher utilized both quantitative and qualitative methods for data analysis. Respondents included Financial Managers, Accounts Assistants and other... Continue Reading
PROPOSAL The aim of this project is to dial on the issue of external auditors independence, which has been a major concern of various financial information users and external auditors. This research work will lay emphasis on advisory role of external auditors on general business commitment, which will come in the form of preparation of accounts,... Continue Reading
AN APPRAISAL OF THE USEFULNESS OF THE INDEPENDENCE OF EXTERNAL AUDITORS IN THE PREPARATION OF OBJECTIVE FINANCIAL STATEMENTS (A CASE STUDY OF SHELL PETROLEUM DEVELOPMENT COMPANY) PROPOSAL The aim of this project is to dial on the issue of external auditors independence, which has been a major concern of various financial information users and... Continue Reading
PROPOSAL The aim of this project is to dial on the issue of external auditors independence, which has been a major concern of various financial information users and external auditors. This research work will lay emphasis on advisory role of external auditors on general business commitment, which will come in the form of preparation of accounts,... Continue Reading
THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON THE QUALITY OF FINANCIAL STATEMENTS (FIRST BANK) Abstract The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper... Continue Reading