Audit Evidence Notes Introduction The main objective of auditing is the verification of accounting databesides determining the accuracy and reliability of the accounting andfinancial statements and reportsof any business enterprise. Verification does not exactly mean thatthere is certainty in connection with the data and financial statementsbeing audited. It means seeking for sufficient evidence to satisfyoneself … Read more

Accounting and Internal Control Systems Notes Introduction The topic considers the auditor’s interests in both accountingsystems and internal control systems. The auditor has a lot interest inaccounting and internal control systems since their adequacy will bevital. Strong systems of accounting and internal control are reliable. Auditor’s Interest in Accounting System The auditor has a lot … Read more

WRITING SKILLS NOTES 3.1. ESSAY WRITING Essay writing is an attempt to write a given topic. Essay is derivedfrom French word essays that means to attempt. It means composition. Inany topic or subject composition is made up of paragraphs which arelogically arranged and connected with one another. Each paragraphdiscusses a particular subject relating to the … Read more

VISUAL COMMUNICATION NOTES 4.1. CHARTS BAR CHARTS These are some of the most popular ways of presenting statisticsA bar chart consists of strips of different lengths each representing anumerical figure.The longer the bar the larger the figure it denotes How to construct a bar chart They are used to show the relative size of separate … Read more

SOURCES OF INFORMATION NOTES LIBRARY OF CONGRESS CLASSIFICATION. The library of congress classification system was first developed in thelate nineteenth and early twentieth centuries to organize and arrangethe book collections of the library of congressThe system was adopted for use by other libraries especially largeacademic libraries in the United States. It is still one of … Read more

PRINCIPLES OF MANAGEMENT Definition of Management d) Management is concerned with effectiveness and efficiency (to beeffective is to do right things and to be efficient is to do it correctly). Get other Notes on Communication Here. Click The Links Below Introduction To Communication WRITING SKILLS What is Visual CommunicationSOURCES OF INFORMATION PRINCIPLES OF MANAGEMENT ORAL … Read more

ORAL COMMUNICATION NOTES 2.1 SPEECHES Speech or spoken word is very powerful, it can stir people to mutiniesand rebellions it can turn a hostile crowd to a friendly gathering.The key to the success of many politicians, industrialists, managers,and salesmen lies in their ability to speak. CHARACTERISTICS OF A GOOD SPEECH PROFILE OF A GOOD SPEAKER … Read more

NON-VERBAL COMMUNICATION NOTES INTRODUCTION Nature of non-verbal Communication Can be divided into: Much of body language is involuntaryorunconscious When we look puzzled, twist a pen nervously in our fingers,sprawl in a chair or run upstairs we convey all sorts of obvious andsable messages. Some people are more skilled than others in hiding these involuntary signs.We … Read more

INTRODUCTION TO COMMUNICATION NOTES 1.1. Definition of communication. Communication is an act of any natural or artificial means of conveyinginformation or giving instruction. It’s the process of passinginformation and understanding from one person to the other. According to Newman and summerCommunication is an exchange of facts, ideas, opinions or emotions bytwo or more persons. According … Read more

THE RESEARCH PROPOSAL NOTES 2.0 INTRODUCTIONAfter the identification of the research topic, the next step is thedevelopment of the research proposal. It is a statement in writing,spelling out one’s intentions of carrying out a research in a specifiedarea. The proposal outlines the approach, strategy, as well as thetechniques to be followed in conducting a study. … Read more

THE RESEARCH PROCESS NOTES 3.0 IntroductionWriters usually treat the research task on a sequential processinvolving several clearly defined steps. Variations are suggested fordifferent situations, but there is much similarity among the sequencesproposed. No one claims that research requires completion of each stepbefore going to the next. Recycling, circumventing and skipping occur.Some steps are begun out … Read more

PRESENTING RESULTS: WRITTEN AND ORAL REPORTS NOTES 7.0 IntroductionReport writing is the last step in the research process. After data havebeen collected, analysed and interpreted, the researcher has to preparea report of the findings of the study. It may be seen unscientific andeven unfair, but a poor report or presentation can destroy a study. 7.1 … Read more

DATA COLLECTION AND TECHNIQUES 5.0 The sources and collection of data In practice, most statistical data exist in official and private recordsthat are compiled as part of the routine of the day-to-day activities ofpublic organizations and private firms. Thus, government departmentsroutinely record figures on such matters as births and deaths, number ofaccidents, per period, quantities … Read more

DATA ANALYSIS NOTES 6.0 Analysis and Presentation of Data Once the data begin to flow in, attention turns to data analysis. Thesteps followed in data collection influence the choice of data analysistechniques The main preliminary steps thatare common to many studies are: EditingEditing involves checking the raw data to eliminate errors or points ofconfusion in … Read more

BASIC MEASUREMENT AND SEALING TECHNIQUES NOTES 4.0 IntroductionIn everyday usage, measurement occurs when an established yardstickverifies the height, weight or another feature of a physical object. Howwell you like a song, a painting, or the personality of a friend is alsoa measurement. In a dictionary sense, to measure is to discover theextent, dimensions quantity, or … Read more

THE PURCHASING AND NEW PRODUCT DEVELOPMENT NOTES 4.1 IntroductionMany companies attempt to track down new technologiesand product through systematic market research. The results of thisresearch are usually translated by the marketing department into severalnew products idea which are then discussed with research and developmentand the engineering department. These discussions are often the startingpoint for projects … Read more

THE PURCHASE DESCRIPTIONS NOTES 1.1 IntroductionDetermining what materials and servicesto purchase is the first and one of the most crucial steps in theprocurement process. Responsibility for this determination varies withthe requirement. In many cases, the using department is responsible. Forexample, Plant Engineering is responsible for developing equipmentrequirements. Plant Operations develops requirements for operatingsupplies such as … Read more

THE PROCUREMENT PLAN NOTES 5.1 IntroductionOne of the most important aspects of inventory control is to have theitems in stock at the moment they are needed. This includes going intothe market to buy the goods early enough to ensure delivery at theproper time. Thus, buying requires advance planning to determineinventory needs for each time period … Read more

STANDARDIZATIONS AND SIMPLIFICATIONS OF MATERIALS AND COMPONENTS NOTES 2.1 Introduction: What is a Standard A standard is defined as a model or general agreement or a ruleestablished by authority, consensus, or custom, created and used byvarious level of interest. Standardization is the orderly and systematicformulation, adoption, application and review of industrial standardwhich lead to simplification … Read more

OUTSOURCING AND MAKE OR BUY DECISIONS NOTES 3.1 Introduction Many chief executives consider the make-or-buy decision to be among themost critical and most difficult confronting their organizations. Notonly are billions of dollars needlessly wasted if the wrong decision ismade, but scarce management resources frequently are stretched past thebreaking point. Outsourcing is a term being used … Read more