Proposal on the establishment of a bakery
Introduction This is a document plan on our intention to set up a bakery in Ekiugbo Ughelli, Delta State, Nigeria…
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Business plan on garri processing factory
Executive summary Our garri processing factory shall be a medium scale garri processing factor factory which will be geared towards…
Proposal on the establishment of a catering services
Executive summary Our catering service business shall be a full time eat-in and take-away restaurant specializing in serving jollof rice…
Gains/benefits from the study of entrepreneurship as a course/discipline
Definition of entrepreneurship Entrepreneurship is the process of starting a business, a start-up company or other organization. It can also…
Various sources of business ideas and opportunity to any potential entrepreneur
Businesses are built on ideas. Therefore, you cannot go into business without having a business idea. Business idea has to…
Investment account
These account record particulars of money invested in any of the various types of securities ‘A separate ledger account should…
Debentures
Debentures are long term loan made to the company by the public. Only limited liability companies can issue debentures. The…
Valuation of shares
Preference shareholders are concerned with the maintenance of profits worth a view to ensuring regular payment of the fixed dividends…
Redemption of redeemable preference shares
Section 158 (1) of CAMD 1990 States that the provisions of this sector shall apply with respect to the redemption…
Right Issues
A rights issue is form of share which offers existing shareholders the right to purchase new shares in the company…
Issue of share capital
The methods by which a company may issue its share capital are: (1) By Private Subscription (2) By Prospectus –…
Worked example on Share Capital Example
Oprimo Ltd was incorporated with a capital of N300,000 comprising 600,000 ordinary shares of 50k each. On January 1st, 1994,…
Shares Distinguished from Stock
A company that has any class of fully-paid shares in issue may, by resolution in general meeting, convert them into…
Shares
A share is a fixed part of the company’s share capital. Legally a share may be defined as the interest…
Business proposal on boutique/fashion store
Executive summary Classic boutique and fashion store will offer named brand, quality shoes, clothes and accessories in an assortment of…
Internal control system review in audit planning
Internal controls are the client’s procedures which ensure that all transactions, assets and liabilities are recorded correctly. In essence, what…
Labour Recruitment Procedure
1.) The need for labour must arise 2.) Labour department concern must place a requisition of labour. 3.) Unreceipts of…
Introduction of Labour as a Cost Element
Labour is a major factor in the cost element, especially in a manufacturing company or sector. It can be direct…
Stock Control Procedures
Minimum Re-order Level: This is the balance of stock at which a new order for stock is placed. This re-order…
Worked Example on Material Management and Control Procedure
In Dec. 2011, Goodluck Nig. Ltd recorded the following transactions in respect of the materials. In Dec. 2nd received 500…
Material Management and Control Procedure
Material management and control procedure are vital in an organisation; basically to resolve the issue between over stocking, under-stocking or…
Material Management and Control Procedure
Material management and control procedure are vital in an organisation; basically to resolve the issue between over stocking, under-stocking or…
Stock or Material Valuation
Material could be looked at from three perspectives, 1.) It could be completed material that could be used for further…
What are Cost Centres?
A department or other section of a company where managers are directly responsible for cost. For example, consider a company…
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