61 Pages • Chapter 1-5

ii ABSTRACT The project had studied the Point of Sales (POS) as an enabling tool for a cashless society; using the Kebbi State society as a case study. It is the major aim of this study to investigate the effet of POS machine as an impetus to cashless banking environment. It had adopted a descriptive research design, hence the use of primary source of data collected directly from people in Kebbi State. The weighted mean score was used for analysis of data. The study concluded that even with the introduction of the POS, there has been persistent complaint from customers as regards its operations in Nigeria. The limited development of POS by banks has remained a major constraint to its use in Nigeria leaning to persistent complaint from customers. The study therefore recommended that a collective effort is needed to achieve this objective of cashless society. And all stakeholders are encouraged to ensure the success of the program as CBN maintains an active engagement with all to ensure

62 Pages • Chapter 1-5

i ABSTRACT This research work undertake “ Analysis and interpretation of financial statement: a guide to investors decision making in Nigeria Deposit Money Banks. The main objective of study is to To examine the relationship between financial statements analysis and investment decisions of deposit money banks and to examine the significant relationship between financial statements analysis and investment decision. Data were collected from primary. The primary data were obtained from reading already existing material relevant to the subject of the study. Sample simple percentage were used for data analysis. Recommended the users of this research work, to extend and expand their scope of study into other regions of the country, and to other organizations within the Central Region.  the procedure adopted by the researcher to gather data from the respondents shall be explained and it includes research design, population of the study, sample and sampling techniques, sources of data, instrum

48 Pages • Chapter 1-5

The research focuses on the “ Impact of Financial Statement on Investment Decision Making ” analyzing and assessing the profitability and liquidity of organization on investment decisions making. The work is divided into five chapters, chapter one introduce the topic discussing the background of the study, the statement of the problem which includes how to determine the profitability of a company and evaluation of performance of a company, stating various research questions and objective of the study, discussing of the significant and scope of the study among others. Chapter two reviewed various literatures concept of financial statement and investment decision making. Chapter three deals with the methodology used in carrying out the research work, random sampling techniques was used in distribute the questionnaires to 70 staff of First bank Plc, BirninKebbi Branch and the returned questionnaires were analyzed in chapter four using survey research design. Concluded was drawn based on t

52 Pages • Chapter 1-5

This research work undertake “ An Appraisal of Money Deposit Bank ’ s role in the Development of the Economy using (First Bank Plc, BirninKebbi Branch as a case study). The main objective of study is to examine the activities of the money deposit banks. Data were collected from primary. The primary data were obtained from reading already existing material relevant to the subject of the study. Sample simple percentage were used for data analysis. Recommended that the government should encourage money deposit bank to invest in rural areas by leading a large scale farmer ’ s agric business and community development, money deposit banks should lend to apparatus vision and society numbers. This method of credit is not new banking system and it should be widely applied. Keywords : Money deposit banks, Economy and Development.  Some scholars considered economic development as a process that generate economic and social , quantitative and particularly qualitative changes ,which cause the econo

57 Pages • Chapter 1-5

The research work examined the usefulness of financial control and accountability in the public sector institutions in Nigeria. The objectives of the study were to investigate if the control of public funds is appropriate and to find out whether necessary accounts are kept and to examine the proper administration of government funds. The research was carried out, using the Central Bank of Nigeria Birnin Kebbi Branch as the case study. Primary Data was collected through convenience sampling method and using self-administered questionnaires for 40 respondents. They included Staff in the Audit and Account department. Also, Secondary data was retrieved from the Central Bank of Nigeria Statistical Bulletin on federally generated revenue and expenditure incurred (Capital and Revenue). Chi- Square was used to test the hypotheses. Simple Linear Regression was used to analyze the secondary data to test for the relationship between the revenue generated by federal government and expenditure incu

47 Pages • Chapter 1-5

ABSTRACT The Treasury Single Account (TSA) was recently implemented fully in the Nigerian economy by the present government in order to ensure prudence and probity in the management of financial resources. With the TSA government expects to block all loopholes and leakages of financial resources of the government and also ensure a robust financial management system. The paper therefore provides the conceptual meaning of the TSA and also gives its expected benefits to the economy of Nigeria such as enhance system of financial management and control, unification of various Accounts of government, reduction of the costs of government borrowing and ensuring of optimum utilization of government financial resources. The paper also analyses the objectives of the TSA systems and its various Accounts such as TSA main account, Subsidiary Account, ZBAs, Transit and Impress Account among others. The paper finally discusses the prospects of the TSA system and its challenges and concludes that the s

45 Pages • Chapter 1-5

ABSTRACT The study investigated and sought to establish the relationship between internal control systems and financial performance in Technical Training Institutions in Nigeria .Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity, Accountability and Reporting as the measures of Financial performance. The Researcher set out to establish the causes of persistent poor financial performance from the perspective of internal controls. The research was conducted using both quantitative and qualitative approaches using Survey, Correlation and Case study as Research Designs. Data was collected using Questionnaires as well as review of available documents and records targeting basically Finance Officers, Heads of Departments, Management Committee members and Finance and Accounts staff as respondents from a population of 37 Technical Training Institutions in Nigeria . Data was analy

62 Pages • Chapter 1-5

The study investigated and sought to establish the relationship between internal control systems and financial performance in Technical Training Institutions in Nigeria . Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity, Accountability and Reporting as the measures of Financial performance. The Researcher set out to establish the causes of persistent poor financial performance from the perspective of internal controls. The research was conducted using both quantitative and qualitative approaches using Survey, Correlation and Case study as Research Designs. Data was collected using Questionnaires as well as review of available documents and records targeting basically Finance Officers, Heads of Departments, Management Committee members and Finance and Accounts staff as respondents from a population of 37 Technical Training Institutions in Nigeria . Data was analyzed usin

59 Pages • Chapter 1-5

ABSTRACT The major causes of the bank failure are fall in the bank assets value below the market value of bank liabilities, structural changes in the economy, social and political, inconsistencies in regulatory and macroeconomic policies, bad management, lack of experience personnel, insufficient capital, excessive branch expansion, non-compliance with banking regulations, unfair competition among foreign banks, incidences of fraud and lack of proper internal control measures. Most of the bank failures were resolved mainly through self-liquidation. However, audit quality is an essential element in preventing the failure of banks in Nigeria because an objective quality audit forms the basis for confidence on the credibility and integrity of financial reports which is extremely important for efficient-functioning of financial institution. The absent of well efficient audit quality practice can leads to bank failure such as the case of Union Bank Plc, Afribank Nigeria Plc, Intercontinenta

59 Pages • Chapter 1-5

ABSTRACT The objective of this study is to examine tax collection for economic growth in an inflationary based economic system. It is based on this note that research was carried out to examine the impact of inflation and taxation on the economic growth in Nigeria and to know the relationship between inflation, taxation and economic growth in Nigeria. Relevant data were collected through the questionnaire administered; these data were analyzed through the use of simple random techniques. Hypothesis was tested at 95% level of significance, and result was in favour of the alternative hypothesis (Hi) which state that there is significant relationship between adequate revenue generated and economic development at the local government and that there is significant relationship between taxation impact and economic development at the local government.. We therefore recommended that that tax administrative loopholes should be plugged for tax revenue to contribute immensely to the development o

41 Pages • Chapter 1-5

ABSTRACT This project research work review the challenges of taxation as sources of government revenue in Kebbi State for the provision of social amenities, as the topic covered tax office BirninKebbi, the research of tax office BirninKebbi (BIR), as well as type of taxes concerned with effect from February 2013 to death, as there is also storage of financial resources. The scope of this study covers only the administrative staff of Kebbi State Internal Board of Revenue. The senior staff from grade level 10 and above, will be considered. Tax laws in Nigeria are complex and difficult for the common taxpayers to understand, and in some cases they problematic for literate officials to understand. In addition to lack of understanding, many tax payers are unaware of the existence of certain taxes. This couple with lack of information, laziness of the official, uncooperative tax payers and habit of quick fix-solutions encourages the use of the best judgmentapproach. This may be a manifestati

54 Pages • Chapter 1-5

The purpose of the study was to examine the impact of accounting information systems on investment decision of cement company in Nigeria. Descriptive method was used where questionnaires were distributed the respondents for data collection addition to that, the findings show that in order to make appropriate investment decisions for adequate understanding of the financial information presented in financial statements, the interested parties to financial statement must have an in-depth understanding of the items contained in the financial statements. For this reason, the interpretation of accounts was considered a major aspect of the study and the items in the financial statement s were analyzed and explained for the purpose of those who have little or no knowledge of such statements. The two major financial statements are balance sheets and profit and loss accounts. Based on the findings it can be also concluded that financial statement has an impact on investment decisions as this wil