The journal is a book of prime entry. Meaning, whatever has taken place inside every transaction (whoever attended, the minutes of the discussion, etc.) should be written down in the journal. The journal is where transactions are recorded after these transactions happen. The transactions that happened must be recorded in the journal in a chronological order, or in the proper order as the event took place. There should be a brief description of each event in the entry. The journal is also where the ledger folio is written. If there is other information related to the event, as long as there is no evidence, then it cannot be jotted down in the journal. The final account must not be written as preparation on the journal. The journal must not have any erasures or mistakes. The way debit and credit accounts are written in the journal must be in adjacent columns. These days, with all the technologies, especially the computer, receipts, sales, and purchases may not be recorded in the journal anymore.
The study examines the determinants of Internally Generated Revenue (IGR) in Nasarawa State from 1997 – 2016. The study used secondary data and was obtained from the State Board of Internal Revenue Service and the State Ministry of Finance and Economic Development. A longitudinal research design was used in structuring the study. The data collected were subjected to Unit Root test to ascertain their stationarity. Regression model was employed to establish the relationship between the predictor and the explanatory variables, and correlation analysis was adopted to determine the direction and magnitude of the relationship. The results indicate that personal income tax, fines and fees, and licenses are the main determinants of IGR in state. The overall effect of the explanatory variables on the dependent variable is 98% as depicted the value of the r2. Hence, it was recommended that Nasarawa State Government should review their commitments to revenue generation through exploiting the sources of revenue in the state, Embark on sensitization and awareness campaigns to promote willingness of people to payment of statutory taxes and levies, government in their revenue thrive should also adopt and implement commercialization policy on abandoned government factories, and finally, government should computerize the entire assessment and collection to ensure efficiency and also ensure complete autonomy of the Board of Internal Revenue Services of the state.
WOMEN IN GOD’S AGENDA Webster Dictionary defines the word agenda as a list, plan or outline of things to be done, matters to be acted upon. Therefore in examining God’s agenda for women, we shall be considering what plan, what outline of ideas God had in mind in creating women. God created everything with a purpose. His purposes were always planned ahead of time; everything was already “made” in the mind of the Maker before He created it.
conclusively, we realize a kind of similarity in the two plays, there is deceit, pretence, greed and order restored at the end. There is fight and quarrel without bloodshed in “The Rovers”, while there is bloodshed in the “Duchess of Malfi”