List of Topics






Accounting  Project Topics

S/N Topic name
1 PROBLEM AND PROSPECT OF FINANCIAL CONTROL IN ORGANISATION PUBLIC SECTOR ( CASE STUDY OWERRI NORTH IMO STATE )
2 THE IMPACT OF MICROFINANCE ON ENTEREPRENEURIAL DEVELOPMENT (CASE STUDY OF UMUAHIA ABIA STATE)
3 FINANCIAL STRATEGY AS SUPPORT DETERMINANT FOR THE AVOIDANCE AND RESOLUTION OF DISTRESS IN THE NIGERIAN BANKING INDUSTRY
4 EVALUATION OF ROLES OF AUDITORS IN THE FRAUD DETECTION AND INVESTIGATION IN NIGERIAN INDUSTRIES
5 EFFCTIVENESS OF AUDITING AND ACCOUNTABILITY IN THE PUBLIC SECTOR (A CASE STUDY OF THE OFFICE OF THE AUDITOR GENERAL OF IMO STATE).
6 CORPORATE TAXES AND INTERNAL BORROWING WITHIN MULTINATIONAL FIRMS (A CASE STUDY OF AGIP OIL COMPANY PORTHARCULT
7 COMPUTERISED ACCOUNTING SYSTEMS ANS AN AID TO EFFICIENT MANAGEMENT OF AN ORGANIZATION (A CASE OF A,B,C TRANSPORT )
8 BUDGETING AND BUDGETARY CONTROL IN BUSINESS ORGANISATION. (A CASE STUDY OF EMENITE NIGERIA LIMITIED EMENE ENUGU BRANCH)
9 AUDITOR AND LAW CONCEPT AND IMPLICATIONS (A CASE STUDY OF FIRST BANK NIGERIA PLC. OKPARA AVENUE, ENUGU STATE)
10 AUDIT AS A TOOL FOR PREVENTION AND CONTROL OF FRAUD ( A CASE STUDY OF SAPIEM L.T.D YENEGUA BAYELSA STATE)
11 AN ASSESSMENT OF FACTORS RESPONSIBLE FOR BUDGET FAILURE IN NIGERIA
12 APPRAISAL OF EXPENDITURE CONTROLS IN GOVERNMENT (A CASE STUDY OF IMO STATE GOVERNMENT)
13 AN EXAMINATION OF THE PROCEDURES FOR THE APPOINTMENT AND REMOVAL OF EXTERNAL AUDITOR BY PUBLIC LIMITED LIABILITY COMPANIES: (A CASE STUDY OF ORANGE DRUGS NIGERIA LIMITED IMO STATE)
14 AN APPRAISAL OF ACCOUNTING SYSTEM IN THE PUBLIC SECTOR (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE
15 THE IMPACT OF APPLICATION OF MARKETING CONCEPT IN THE NIGERIA PUBLIC SECTOR INDUSTRY
16 THE APPLICATION OF MARKETING CONCEPT IN THE NIGERIA PUBLIC SECTOR COMPANY (A CASE STUDY OF FIRSTBANK)
17 ACCOUNTING PLANNING AND CONTROL KEY TO EFFECTIVE MANAGEMENT A CASE STUDY OF OWERRI MUNICIPAL
18 THE ROLE OF ACCOUNTING INFORMATION IN MANAGEMENT DECISION MAKING (A CASE STUDY OF MAX ALUMINUM COMPANY LIMITED PLC IN OWERRI, IMO STATE)
19 ACCOUNTING INFORMATION, CONCEPTS AND APPLICATION FOR PLANNING AND DECISION MAKING (ACASE STUDY OF AZ PLC)
20 A STUDY OF NIGERIAN STOCK EXCHANGE
21 CASH MANAGEMENT IN A SUPPER MARKET STORE. (A CASE STUY OF CASH MANAGEMENT IN A SUPPER MARKET STORE)
22 IMPACT OF RISK MANAGEMENT TOWARDS EFFECTIVE STRATEGIES FOR FINANCIAL MANAGEMENT
23 INTERNAL AUDITING AS A TOOL OF CONTROL IN FEDERAL GOVERNMENT PARASTATALS A CASE STUDY OF AHMADU BELLO UNIVERSITY TEACHING HOSPITALS ZARIA (ABUTH). INSTITUTE OF HEALTH ZARIA - NIGERIA
24 APPRAISAL OF THE ROLE OF CBN AND NDIC IN THE MONITORING OF COMMERCIAL BANKS IN NIGERIA
25 BOARD CHARACTERISTICS AND FIRM PERFORMANCE: EMPIRICAL EVIDENCES FROM NIGERIA
26 FACTORS THAT DETERMINES AUDIT DELAY IN NIGERIA
27 THE IMPACT OF TAX REFORMS ON THE VOLUME OF REVENUE GENERATED FROM ALL TAXES AT THE FEDERAL INLAND REVENUE SERVICE (FIRS)
28 EFFECTIVE INTERVAL CONTROL MEASURES AS TOOLS FOR TRANPARENCY, PROBITY AND ACCOUNTABILITY IN THE MANAGEMENT OF PUBLIC RESOURCES:(A CASE STUDY OF IGBO ETITI LOCAL GOVERNMENT COUNCIL OF ENUGU STATE)
29 THE EXTENT OF RELIANCE ON FINANCIAL ACCOUNTING INFORMATION FOR EFFECTIVE BUSINESS AND FINANCIAL DECISION IN CORPORATE ORGANIZATION. (CASE STUDY OF FIRST BANKS OF NIGERIA PL )
30 SUCCESSES AND FAILURES OF PUBLIC SECTO ACCOUN-TABILITY IN NIGERIA FOR THE PERIOD 1991 - 2002.
31 THE AUDITOR AS AN INDISPENSABLE PART OF A PROFITABLE BUSINESS ORGANIZATION [ACC0578]
32 FINANCIAL PLANNING AND CONTROL IN MEDIA OUTFIT
33 EFFECTS OF SUPERVISION ON COMMERCIAL BANK MANAGEMENT. A CASE STUDY OF AFRIBANK PLC, OKPARA AVENUE ENUGU.
34 IMPACT OF MANAGEMENT ACCOUNTING ON FINANCIAL PERFORMANCE (A CASE STUDY OF CFAD NIGERIA, PLC)
35 BANK LOAN AND CREDIT COLLECTION IN NIGERIA
36 THE ROLE OF THE PUBLIC ACCOUNTANT IN THE FORMATION, ACQUISITION AND LIQUIDATION OF COMPANIES
37 IMPROPER ACCOUNTING SYSTEM: A CAUSE OF NON-PERFORMANCE IN INDUSTRIES
38 AN APPRAISAL OF THE USEFULNESS OF THE INDEPENDENCE OF EXTERNAL AUDITORS IN THE PREPARATION OF OBJECTIVE FINANCIAL STATEMENTS (A CASE STUDY OF SHELL PETROLEUM DEVELOPMENT COMPANY)
39 HAZARDS OF AUDITING, AN ANALYSIS OF THE JOB OF AN AUDITOR AND ITS INHERENT PROBLEMS, DANGERS AND DIFFICULTIES.
40 MATERIAL UTILIZATION SYSTEM IN MANUFACTURING ENTERPRISE. (A CASE STUDY OF ASABA TEXTILE MILL LIMITED ASABA)
41 SPIRAL GROWTH OF BANKS IN NIGERIA. MANPOWER PROBLEMS AND SOLUTIONS. (A CASE STUDY OF A SELECTED COMMERCIAL BANK IN DELTA STATE).
42 DESIGN AND FABRICATED OF CAUSES OF FAILURE OF INDUSTRY IN NIGERIA (A CASE STUDY OF PRESIDENTIAL HOTEL ENUGU)
43 THE ROLE OF AN ACCOUNTANT IN THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT. ( A CASE STUDY OF ANINRI LOCAL GOVERNMENT AREA)
44 RESPONSIBILITY ACCOUNTING
45 APPRAISAL OF THE ACCOUNTING SYSTEM IN NIGERIAN PUBLIC SECTOR( A CASE STUDY OF SELECTED GOVERNMENT ESTABLISHMENT IN ENUGU)
46 THE OBJECT CLAUSE: THE POWER BASE OF CORPORATE ENTITIES IN NIGERIA
47 IMPROPER ACCOUNTING SYSTEM CONTRIBUTES TO NON-PERFORMANCE OF GOVERNMENT OWNED COMPANIES
48 BANKS PARTICIPATION IN INDUSTRIAL DEVELOPMENT OF NIGERIA (A CASE STUDY OF UNION BANK NIG. PLC
49 THE CRITICAL EVALUATION OF THE USES F FINANCIAL RATIONS IN FINANCIAL STATEMENT ANALYSIS [ACC0560]
50 BUSINESS FAILURE AND THEN ACCOUNTING PROFESSION IN NIGERIA (A CASE STUDY OF SELECTED BUSINESS IN PORT-HARCOURT)
51 INTRODUCTION AND ANALYSIS TO PARTINERSHIP ACCOUNTING
52 THE CRITICAL EVALUATION OF THE USES F FINANCIAL RATIONS IN FINANCIAL STATEMENT ANALYSIS
53 INTERNAL CONTROL SYSTEM IN THE CIVIL SERVICE A CASE STUDY OF FEDERAL MINISTRY OF FINANCE ENUGU.
54 AUDITING EFFIECIENCY FOR IMPROVING COMPANIES PERFORMANCES
55 ACCOUNTING IN THE NIGERIA PUBLIC SECTOR (ISSUES, PROBLEMS AND PROSPECT) A CASE STUDY OF NEPA ENUGU
56 A SOCIAL ACCOUNTING AS A METHOD OF ASSESSING THE IMPACT OF DEVELOPMENT ACTIVATIONS. A CASE STUDY OF NUKES LOCAL GOVERNMENT AREA ENUGU STATE.
57 THE ROLE OF CORPORATE FINANCE MANAGEMENT IN THE POLICY MAKING DECISION OF A CORPORATE BODY. A CASE STUDY OF HALLMARK ASSURANCE COMPANY LIMITED OWERRI IMO STATE BRANCH
58 THE ROLE OF AUDITING IN CONTROLLING FRAUD IN GOVERNMENT ESTABLISHMENT. A CASE STUDY OF FEDERAL PAY OFFICE ENUGU.
59 THE EFFECT OF LACK OF PROPER ACCOUNTING SYSTEM ON GOVERNMENT OWNED HOTELS (CASE STUDY OF HOTEL PRESIDENTIAL LIMITED ENUGU)
60 MOTIVATION OF WORKERS FOR HIGHER PRODUCTIVITY IN BANKING SECTOR (A CASE STUDY OF UNION BANK OKPARA AVENUE PLC. ENUGU)
61 ACCOUNTING INFORMATION SYSTEM IN A TRANSPORT ORGANIZATION. (A CASE STUDY OF NIGERIA RAILWAY CORPORATION)
62 PROBLEMS OF MONETARY POLICY IMPLEMENTATION BY CENTRAL BANK OF NIGERIA (CBN)
63 ACCOUNTABILITY IN PUBLIC SECTOR: A PRE-CONDITION FOR ECONOMIC GROWTH AND DEVELOPMENT IN NIGERIA. (A CASE STUDY OF N NEWY-NORTY LOCAL GOVERNMENT OF ANAMBRA STATE)
64 A CRITICAL REVIEW OF ACCOUNTING SYSTEM IN NIGERIA INSURANCE INDUSTRY A CASE STUDY OF INDUSTRIAL AND GENERAL INSURANCE COMPANY LTD
65 THE ECONOMIC EFFECT OF FUEL SCARCITY IN NIGERIA (A CASE STUDY OF ENUGU METROPOLIS)
66 STRATEGIC PLANNING IN LARGE COMPANIES A CASE STUDY OF NIGERIA TELECOMMUNICATIONS LIMITED (NITEL) ENUGU ZONAL HEADQUARTERS EGBOGU, CHINELO SALOME.
67 THE IMPACT OF THE INSTITUTE OF CHARTERED ACCOUNTANT OF NIGERIA (ICAN) ON STANDARDS ATTAINED BY NIGERIA ACCOUNTANT (CASE STUDY INSTITUTE OF CHARTERED ACCOUNTANT OF NIGERIA (ICAN) ENUGU BRANCH)
68 SUCCESSES AND FAILURES OF PUBLIC SECTO ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 - 2002.
69 THE ADVANTAGE OF VALUE ADDED TAX IN TERMS OF REVENUE GENERATION
70 THE ANALYSIS OF THE IMPACT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2000 - 2009)
71 THE CENTRAL BANK OF NIGERIA (CBN) AS A CATALYST TO NATIONAL ECONOMIC POLICY AND DEVELOPMENT (1986 - 2011)
72 THE PROBLEMS OF PARTNERSHIP BUSINESS IN NIGERIA
73 THE IMPACT OF DIFFERENT METHODS OF DEPRECIATION ON THE PROFITABILITY OF A COMPANY. (A CASE STUDY OF ANAMMCO MOTOR ENUGU STATE).
74 THE EFFECT OF BANKING REGULATION AND RESERVE ON THE PERFORMANCE OF COMMERCIAL BANK (A CASE STUDY OF UNION BANK)
75 THE EFFECT OF N25BILLION NAIRA MINIMUM CAPITAL BASE ON THE BANKING SECTOR IN NIGERIA (CASE STUDY OF FIRST BANK OF NIGERIA PLC)
76 THE IMPLICATION OF COMMUNICATION ON LABOUR CONFLICT
77 THE NATURE OF PUBLIC SECTOR ACCOUNTING (A CASE STUDY OF ENUGU NORTH LOCAL GOVERNMENT ACCOUNT
78 THE IMPLICATION OF PRIVATIZATION ON NIGERIA ECONOMY
79 THE ROLE OF AN ACCOUNTANT IN THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT. ( A CASE STUDY OF ENUGU LOCAL GOVERNMENT AREA)
80 THE IMPACT OF PRIVATIZATION ON NIGERIA MONEY MARKET (A CASE STUDY OF THE CENTRAL BANK OF NIGERIA)
81 THE ROLE OF FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTOR A CASE STUDY OF EMENITE LIMITED, ENUGU
82 ANALYSIS OF FINANCIAL RATIOS AS AN AID TO ECONOMIC ANALYSIS (A CASE STUDY OF UNION BANK PLC ENUGU)
83 THE ROLES OF CENTRAL BANK OF NIGERIA AND MERCHANT BANKS IN FINANCIAL INTERNATIONAL TRADE IN NIGERIA. A CASE STUDY OF CBN ENUGU. AND CROWN MERCHANT BANK BENIN.
84 THE USE OF ACCOUNTING AS A MANAGEMENT TOOL (A CASE STUDY OF ANAMBRA STATE AGRICULTURAL DEVELOPMENT PROJECT AWKA)
85 EFFECTIVENESS OF COST ACCOUNTING INFORMATION IN PRICE DETERMINATION A CASE STUDY OF NIGERIA BOTTLING LIMITED (NBL) 9TH MILE CORNER UDI
86 THE ADMINISTRATION OF VAT IN NIGERIA
87 A STUDY OF IMPACT AND IMPLICATION OF RESTRUCTURING THE NIGERIA PENSION SCHEME (A CASE STUDY OF ENUGU STATE)
88 THE ROLE OF BUDGETING IN PUBLIC SECTOR MANAGEMENT (A CASE STUDY OF ETHIOPE EAST LOCAL GOVERNMENT AREA OF DELTA STATE)
89 THE AUDITOR AS AN INDISPENSABLE PART OF A PROFITABLE BUSINESS ORGANIZATION
90 THE ROLE OF INTERNAL AUDIT IN THE MANAGEMENT OF HOTELS AND RESTAURANTS
91 MANAGEMENT OF PUBLIC FUNDS IN INDUSTRIES ( A CASE STUDY OF LIFE BREWERIES LIMITED ABA)
92 MARKETING OF BANKING SERVICES IN NIGERIA A CASE STUDY OF THE UNITED BANK FOR AFRICAN PLC (UBA)
93 EVALUATION OF ACCOUNTING INFORMATION SYSTEM OF PRODA ENUGU
94 STANDARD COSTING AND CONTROL BY VARIANCE ANALYSIS
95 SMALL SCALE INDUSTRIES AS A DEVELOPMENT STRATEGY IN NIGERIA A CASE STUDY OF ENUGU STATE
96 PRODUCTION COST CONTROL IN MANUFACTURING ORGANIZATION
97 ELECTRONIC BANKING IN NIGERIA: PROBLEM AND PROSPECTS
98 FUNDING OF FEDERAL PARASTATLAS (A CASE STUDY OF FEDREAL RADIO COPERATION OF NIGERIA IN ENUGU STATE
99 RELEVANCE OF ACCOUNTING SYSTEM ON TE PERFORMANCE OF MANUFACTURING COMPANY
100 THE ROLE OF NIGERIAN STOCK EXCHANGE IN THE DEVELOPMENT OF THE NIGERIAN ECONOMY
101 MARGINAL COSTING AS AN ESSENTIAL TOOL FOR DECISION MAKING IN A MANUFACTURING COMPANY FOR DECISION MAKING IN A MANUFACTURING COMPANY (A CASE STUDY OF ANAMCO ENUGU)
102 INVESTORS PERCEPTION OF PUBLISHED FINANCIAL STATEMENT (A CASE STUDY OF SELECTED INVESTORS IN ABA)
103 AUDITING AS AN INSTRUMENT FOR ORGANISATIONAL SUCCESS (A CASE STUDY OF ANAMCO LTD. ENUGU)
104 THE IMPACT OF MERGERS AND ACQUISITION IN NIGERIAN ECONOMY (2002 - 2005)
105 THE PROBLEMS OF FINANCING INTERNATIONAL TRADE IN NIGERIA
106 FRAUD AND FORGERY IN THE NIGERIA BANKING INDUSTRY
107 OPERATION OF SAVINGS AND LOANS ASSOCIATION IN THE CIVIL SERVICE
108 THE ROLE OF ACCOUNTANTS IN MANAGING AND LIQUIDATING DISTRESSED BANKS.
109 FINDINGS OF FEDERAL PARASTATALS IN ENUGU STATE
110 THE ROLE OF INTERNAL AUDITING DEPARTMENT IN A HIGHER INSTITUTION OF LEARNING (A CASE STUDY OF I.M.T)
111 COMMUNITY BANK AS A CATALIST FOR RURAL DEVELOPMNET IN ENUGU STAT E [A CASE ST UDY OF OGUI URBAN COMMUNITY BANK, ENUGU
112 THE IMPACT OF TAX HOLIDAY ON THE INFANT INDUSTRIES IN IMO STATE..
113 LOAN SYNDICATION AS AN ALTERNATIVE BUSINESS FINANCING STRATEGY IN NIGERIA. (A CASE STUDY OF UNION BANK OF NIGERIA PLC. NEW MARKET ROAD ONITSHA).
114 THE ROLE OF AUDITOR IN COMPUTERIZED ACCOUNTING SYSTEMS
115 POOR PERFORMANCE OF STUDENTS IN ACCOUNTING SUBJECTS (A CASE STUDY OF ENUGU STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY ENUGU)
116 ANALYSIS OF FINANICAL STATEMENTS AS AN AID TO MEANINGFUL INVEST DECISION MAKING (A CASE STUDY OF INVESTMENT FIRMS IN ENUGU STATE)
117 THE IMPACT OF STANDARD COSTING ON PROFITABILITY AND MANAGERIAL EFFECTIVENESS OF A MANUFACTURING INDUSTRY A CASE STUDY OF FERDINAND INDUSTRIES LIMITED, URULLA IDEATO NORTH LOCAL GOVERNMENT AREA OF IMO STATE, NIGERIA
118 ACCOUNTING FOR STOCK AND WORK-IN-PROGRESS IN MANUFACTURING FIRMS. A CASE STUDY OF EMENITE LIMITED, ENUGU,
119 AN APPRAISAL OF THE EFFECTS OF ETHNICITY ON THE PERFORMANCE OF OIL COMPANIES IN NIGERIA.
120 GOVERNMENT INTERNAL AUDIT ACCOUNTABILITY IN MINISTRIES / EXTRA-MINISTERIAL DEPARTMENT. A CASE STUDY OF THE OFFICE OF THE AUDITOR-GENERAL OF ENUGU STATE.
121 FRAUD DETECTION AND CONTROL IN THE PAYROLL DEPARTMENT (A CASE STUDY OF THE MINISTRY OF AGRICULTURE ENUGU STATE)
122 THE ROLE AND IMPORTANCE OF CENTRAL BANK OF NIGERIA IN THE PREVENTION OF BANK FAILURE IN NIGERIA.
123 STRATEGIES FOR MANAGEMENT BANK LIQUIDITY (A CASE STUDY OF FIRST BANK OF NIGERIA PLC)
124 THE INFLUENCE OF POOR FINANCING ON THE OPERATION OF SMALL SCALE INDUSTRIES IN NIGERIA (A CASE STUDY OF SELECTED INDUSTRIES IN AWKA METROPOLIS)
125 THE ROLE OF COMPUTERS IN MANAGEMENT INFORMATION SYSTEM A CASE STUDY OF NATIONAL FERTILIZER COMPANY OF NIGERIA (NAFCON) ONNE)
126 THE ROLE OF STATUTORY AUDITOR IN CONTROLLING FRAUDS IN GOVERNMENT OWNED ESTABLISHEMENT
127 WORKING CAPITAL MANAGEMENT AS A GUARD TO EFFICIENT MANAGEMENT (A CASE STUDY OF MODOTEL LTD ENUGU)
128 THE PROBLEM OF FLOODING OF ACCOUNTANTS IN THE JOB MARKET
129 FRAUD ELIMIBATION IN NIGERIAN BANKING INDUSTRY
130 CAPITAL MAINTENANCE IN A PERIOD OF INFLATION (A CASE STUDY IF NIGERIAN BOTTLING COMPANY COCA COLA OWERRI)
131 CAUSE OF FAILURE OF SMALL-SCALE INDUSTRIES IN NIGERIA
132 THE ROLE OF FINANCIAL ACCOUNTABILITY IN A PUBLIC LIMITED COMPANY
133 CHECKING DISTRESS IN THE NIGERIAN BANKING SECTOR THE ROLE OF ACCOUNTANTS AND AUDITORS [A CASE STUDY OF FIRST BANK OF FIRST BANK OF NIGERIA PLC, AWKA ) .
134 THE EFFICIENT AUDIT OF FINAL ACCOUNT AND FORMATION OF AUDITORS OPINION A SURVEY OF SELECTED AUDIT FIRM (AKINTOLA WILLIAMS) IN ENUGU
135 TAXATION IN NIGERIA PROSPECTS FOR REFORM
136 THE ROLE OF ACCOUNTANT IN MANAGING AND LIQUIDATING DISTRESSED BANKS
137 AN APPRAISAL OF DEBT RECOVERY IN MERCHANT BANKS IN ONISHA METROPOLIS
138 COMMUNITY BANKS AND ECONOMICS DEVELOPMENT OF ANAMBRA STATE, PROBLEMS AND PROSPECT. [A CASE STUDY OF UMUDIOKA COMMUNITY BANK NIG. LTD ANAMBRA STATE]
139 A CRITICAL ANALYSIS OF THE IMPACT OF FINANCIAL REPORTING ON BANK PERFORMANCE A CASE STUDY OF UNION BANK OF NIGERIA PLC
140 COMPUTER APPLICATION IN ACCOUNTING A CASE STUDY OF THE COMPUTERIZED LEDGER SYSTEM OF NIGERIAN BOTTLING COMPANY PLC ONITSHA PLANT.
141 USES OF ACCOUNTING RATIOS IN BUSINESS DECISIONS (A CASE STUDY OF NIGERIAN BREWERIES PLC)
142 FAILED BANKS LIQUIDATION ACTIVITIES OF THE NIGERIAN DEPOSIT INSURANCE CORPORATION (NDIC) AN EMPIRICAL ANALYSIS
143 CO- OPERATIVE AUDIT AND CONTROL
144 THE IMPACT OF CENTRAL BANK ON NIGERIA PRUDENTIAL GUIDELINES ON THE FINANCIAL STATEMENT OF LICENSED BANK (A case study of Union Bank of Nigeria PLC)
145 THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS
146 ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA)