55 Pages • Chapter 1-5

ii ABSTRACT The research study examinesThe Impact of Microfinance Bank in the Economic Growth and Development in Nigeria Accounting System. It is based on this note that research was carried out todetermine if microfinance bank loans has impact on economic growth in Nigeria and to examine the relationship between microfinance bank investment and economic growth in Nigeria. Relevant data were collected through the questionnaire administered; these data were analyzed through the use of descriptive statistics. The study concluded thatnot overlooking the various challenges that affects microfinance operations, the current banking reforms introduced by the C.B.N governor is a welcome development as its employment is set to fortify the microfinance institution operation in order to contribute meaningfully to entrepreneurship development in the country. Microfinance institutions in all over the world and especially Nigeria are identified to be one of the key players in the financial industry

42 Pages • Chapter 1-5

Abstract: This study carryout of examined, the assessment of an anchor borrowing programmed (ABP) contribution in agricultural development in Kebbi State. Agriculture is the major source of livelihood and the main engine of economy growth in development countries, therefore, the development of agricultural production is a public priority but most farmers are poor, hence there is a gap in cash resources which blocks the adoption of new technologies innovation and credit unit, filling this gap in Nigeria is of need, the study further discuss various challenges affecting agricultural sector financing in the country, with a view of shedding light on the relationship between central bank of Nigeria (CBN) and agricultural sector and to evaluate the extent of central bank involvement in agriculture financing, source of data collection are primary and secondary data. Primary source design questionnaire, oral interview as well as appraisal where also arrived secondary source by using textbooks,

72 Pages • Chapter 1-5

Abstract: The developing economy of Nigeria is an import reliant economy where virtually everything is being imported into the country. Talks of naira devaluation for an import reliant economy may become a tool for encouraging local production and reduce importation of finished products if adequate polices are put on ground before depreciating the naira, but has the government made efforts in putting these policies on ground to make the Naira devaluation a tool that can speed up local production?. Devaluation of the Naira without adequate policies being put on ground would be dangerous as small medium scale businesses would have to pay more to import finished products from other countries. This would definitely lead to inflation which would by extension adversely patronage of these small scale enterprises that help to drive the economy. The main aim of this study is to examine the effect of Naira devaluation on the development of small and medium scale enterprises and the economy. This

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

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

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

41 Pages • Chapter 1-5

ABSTRACT There has been a persisting challenges of accountability system in local government councils in Nigeria. The objectives of this study has been to ascertain whether accountability system has put to check the circumvention of due process in financial and non-financial activities of the local government council in Kebbi State. A survey research design was adopted on the study, 55 administrative management and 30 internal auditing totaling 85 was randomly sampled and stratified among members of staffs in local government out of 108 population sample. Three research questions and hypothesis tested at 0.05 percent level of significance guided to study, frequencies, percentages, means and standard derivation were employed to answer the research question and hypotheses were tested. It was discovered that the process of accountability system has affected the official and non-official financial behavioral attitudes of council staffs in Kebbi State. It was recommended that there should b