Seminars & Workshops from the department. http://localhost:8080/xmlui/handle/123456789/60 2026-04-05T21:15:36Z 2026-04-05T21:15:36Z JOHN, Dzarsa Dauda http://localhost:8080/xmlui/handle/123456789/809 2022-05-09T12:01:45Z 2022-05-01T00:00:00Z

Imperatives of Accounting Principles, Concepts and Conventions in the Preparation of Financial Statement JOHN, Dzarsa Dauda takes an exploratory approach in an attempt to examine the Imperatives of Accounting Principles, Concepts and Conventions in the Preparation of Financial Statement. These analysis are focused on an examination of how accounting concepts and convention help in the preparation of financial statement which are used in decision making and for evaluation of financial strength, profitability, and future protection of the organization. It can therefore be concluded that accountancy plays a vital role in the stewardship of an organization. Accounting has been defined as the process of recording, classifying, reporting and interpreting the financial data of an organization. While it is important for the accountant to have a sound knowledge of this phase of accounting process, it is often a relatively minor part of their total attention to the management reporting and interpretation of the meaningful implication of the data, thereby punctuating the importance of being fully abreast and utilizing to the fullest, all relevant accounting concepts and conventions. The study therefore recommended that since Accounting is therefore basically regarded as a language of communication in an organization like every system of communication; its main purpose must constantly be streamlined to give different types of information to interested persons. Because of this main purpose, accounting must continue to forms a major part of the total information system in any entity, be it business or non-business.

2022-05-01T00:00:00Z AUGUSTINE, Olom Ogar http://localhost:8080/xmlui/handle/123456789/808 2022-05-09T11:58:32Z 2022-05-01T00:00:00Z

IFRS Adoption and Taxation in Nigeria: Evidence Manufacturing Companies AUGUSTINE, Olom Ogar This study examined the effect of IFRS adoption on manufacturing companies’ tax payable from 2012 to 2021. Data gathered from the annual reports of fifty selected Nigerian listed companies were scrutinized employing PPMC and panel data methodology to quantify the effect of IFRS adoption on tax payable. It revealed that Profit before tax (PBT) caused a positive and significant effect on TAXATION, whereas Depreciation (DEPR), Shareholders’ Funds (SHDFUD), Long-term debt (LGTDEBT), and Non-current Asset (NONCURASET) impacted on TAXATION negatively. This showed that a surge in DEPR, SHDFUD, LGTDEBT and NONCURASET diminished TAXATION in manufacturing companies. Conclusively, IFRS adoption significantly downplayed manufacturing companies’ tax payable because organizations circumspectly and lawfully circumvent or reduce the tax payable through depreciation claimed on existing assets, the procurement of new non-current assets, and long-term debt (leverage). It is advocated that there should be monitoring mechanism devices put in motion by the government to monitor procurement by companies, impairment of assets and debts acquired transparently, in order to deter the unnecessary and artificial reduction in tax payable.

2022-05-01T00:00:00Z GOFWAN, Hassan http://localhost:8080/xmlui/handle/123456789/807 2022-05-09T11:28:11Z 2022-05-01T00:00:00Z

Effect of Accounting Information System on Financial Performance of Firms: A Review of Literature GOFWAN, Hassan In today’s world, Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and challenging demands from customers and business owners. This study seeks to evaluate the effect of Accounting Information System on Financial Performance of Firms, using a review of empirical literature approach. By means of an exploratory research design, the study concludes that the biggest impact Information technology has made on accounting is the ability of companies to develop and use computerized systems to track and record financial transactions in facilitating management decision making, internal controls, and quality of the financial report. The study therefore recommends that the utilization of Accounting Information system, in other to continue to drive effective performance that can sustain productivity, must remain a focal point in every organization.

2022-05-01T00:00:00Z AKINTUNDE, Adewale John http://localhost:8080/xmlui/handle/123456789/806 2022-05-09T11:25:16Z 2022-05-01T00:00:00Z

Cloud Computing and Electronic Accounting AKINTUNDE, Adewale John Given the need to leverage on requisite technologies in the Accounting world, particularly in the face of digitalization taking the premium space in today’s highly globalized world, the need to examine the twin issues of Electronic Accounting (e-Accounting) and Cloud computing has become very fundamental. By means of an exploratory approach, findings from this research analysis reveals that e-accounting system is seen as a framework derived to replace a manual system – that in a system derived from the scientific method, and certain instructions. Similarly, within the government cycles, government accounting system is based on instructions issued by the government financial management whereby electronic systems are designed in line with legislation and regulations of financial instructions which focus on government approved transactions on the specified documents, such as disbursement and payment vouchers, which are main documents under the government system. Disbursement document is for the government expenditures (current and capital) that are made as specified in the State general budget. The study therefore recommends that he government should embrace and bring to bear a well-designed e-accounting information system to cover such areas like budgeting system (from formulation, approval, implementation, disbursement, etc.), payrolls, pensions matter, just to mention a few.

2022-05-01T00:00:00Z