OHIMAI CONSULTING
Latest blogTop 35 source documents in accounting
Top 35 source documents? Top 35 Source documents: these are the first source of information from which the accounting books are prepared. A source document is the document in which data for a transaction is collected. This is the supporting document that is used when...
Bank Reconciliation Statement
What is Bank Reconciliation Bank Reconciliation Statement s the verification of all the entries in the bank statement with the bank book of the business. First, let understand what bank statement and cash book mean. A bank statement is the financial statement showing...
PAY-AS-YOU-EARN AND PAYSLIP
PAY-AS-YOU-EARN Pay-as-you-earn is a tax deducted from employee salary account and remitted on or before the 10th day of the month following the month in which salaries were paid. See relevant sections of the Personal Income Tax Act (PITA). (S.81 of Personal Income...
How accountant can make use of drone technology to better their job
Drone technology is unmanned aerial vehicles (UAVs) that can fly remotely (Lutkevich, 2021; Kanellakis & Nikolakopoulos, 2017; Han et al.,2020). According to Laricchia (2022), the global market for drone is predicted to increase from $26.3 billion in 2021 to $41.3...
E-Collection
www.ohimaiconsulting,com E-Collection is electronic collection of government revenue. E-Collection through Treasury Single Account received new development since inception. Some of the improvement to e-collection are in line with Central Bank of Nigeria (CBN) circular...
Conceptual Framework
Conceptual Framework Conceptual framework is dealt with in this post. In line with theoretical foundation and previous research related to this study, a conceptual framework that describes the relationship between environmental accounting and sustainability...
Top Alternative Dispute Resolution (ADR) in Nigeria.
Alternative Dispute Resolution (ADR) is being practised in Nigeria at the institutional and individual level with and without the involvement of the court system. The list of institutions that practised ADR in Nigeria, namely, The Chambers of Commerce, private...
Books
Ohimai bookshelf is rich with many interesting books.
Master Program on International finance
freepikfreepik. Master program on international finance is for Master student in foreign universities. You are required to prepare/submit an individual report discussing the following: Choose a Multinational Enterprise (MNE) listed on an internationally recognised...
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