The relationship between debtors policies and recovery of debtors on the Nelson Mandela University financial statements
- Authors: Jiba, Mncedikazi Felicelle
- Date: 2021-04
- Subjects: Financial statements , Accounting -- Standards , Debtor and creditor -- South Africa -- Eastern Cape
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51864 , vital:43379
- Description: The purpose of the study was to investigate the relationship between the debt collection process in terms of the debtors polices and the recovery of debtors on the annual financial statements at Nelson Mandela University. A related goal was to determine if the debt collection as per debtor’s policy is effective enough to recover debtors in time as debtors affects in financial operations of the university. The student fees are one of the sources of income of the university. When there is an increase in debtors it means debt collection is decreasing, which ultimately affects the cash flow income that is increased through the debtors of the university. The results showed that Nelson Mandela University is collecting debt as per the debtor’s policy, however the recovery of debtors is not in the benefits of the university as large amounts of debtors are tied up to handed over to clients. , Thesis (MTech) -- Faculty of Business and Economic Sciences, Cost management accounting, 2021
- Full Text: false
- Date Issued: 2021-04
- Authors: Jiba, Mncedikazi Felicelle
- Date: 2021-04
- Subjects: Financial statements , Accounting -- Standards , Debtor and creditor -- South Africa -- Eastern Cape
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51864 , vital:43379
- Description: The purpose of the study was to investigate the relationship between the debt collection process in terms of the debtors polices and the recovery of debtors on the annual financial statements at Nelson Mandela University. A related goal was to determine if the debt collection as per debtor’s policy is effective enough to recover debtors in time as debtors affects in financial operations of the university. The student fees are one of the sources of income of the university. When there is an increase in debtors it means debt collection is decreasing, which ultimately affects the cash flow income that is increased through the debtors of the university. The results showed that Nelson Mandela University is collecting debt as per the debtor’s policy, however the recovery of debtors is not in the benefits of the university as large amounts of debtors are tied up to handed over to clients. , Thesis (MTech) -- Faculty of Business and Economic Sciences, Cost management accounting, 2021
- Full Text: false
- Date Issued: 2021-04
Internal auditors perceptions of the impact of control elements on internal control systems
- Authors: Ackerman, Christo
- Date: 2011
- Subjects: Auditing, Internal , Financial statements , Controllership
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8952 , http://hdl.handle.net/10948/d1008158 , Auditing, Internal , Financial statements , Controllership
- Description: The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
- Full Text:
- Date Issued: 2011
- Authors: Ackerman, Christo
- Date: 2011
- Subjects: Auditing, Internal , Financial statements , Controllership
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8952 , http://hdl.handle.net/10948/d1008158 , Auditing, Internal , Financial statements , Controllership
- Description: The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
- Full Text:
- Date Issued: 2011
An empirical investigation of the balance sheet channel of monetary policy transmission in South Africa
- Authors: Kelvin, Mudita
- Date: 2009-12
- Subjects: Transmission mechanism (Monetary policy) -- South Africa , Financial statements
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/24106 , vital:62375
- Description: The intention of this study is to outline an empirical framework of the balance sheet channel of monetary policy transmission in South Africa. Specifically, this study examines how monetary policy decisions are transmitted, through the balance sheet of business firms, to the real economy. The study is motivated by the fact that credit has now occupied an important role in the funding of new capital investment in South Africa. Thus, the balance sheet channel may become a relevant channel in the monetary policy transmission process. This study augments the co integration and vector auto regression (VAR) analysis with impulse response and variance decomposition analyses to provide evidence for the balance sheet channel. The study employs quarterly South African data covering the period 1980 to 2008. For that purpose, The VAR model will contain the following variables, Bank rate (monetary policy effect), External finance premium (information asymmetry channel), stock market capitalization (to cater for the collateral channel), Changes in industrial and commercial inventories (cashflows channel), credit extension (to cater for the effect of credit demand), and gross domestic product (to cater for the aggregate shock). The study finds evidence in support of the balance sheet channel of monetary policy transmission in South Africa. The channel is weak as proved by the results. Therefore, the balance sheet channel should not be neglected from both the policy perspective and academic literature point of view in South Africa. However, the findings may only pertain to idiosyncratic economic developments during the sample period, while not necessarily serving as a best guide as to how the South African economy would work in the future. , Thesis (MCom) -- Faculty of Management and Commerce, 2009
- Full Text:
- Date Issued: 2009-12
- Authors: Kelvin, Mudita
- Date: 2009-12
- Subjects: Transmission mechanism (Monetary policy) -- South Africa , Financial statements
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/24106 , vital:62375
- Description: The intention of this study is to outline an empirical framework of the balance sheet channel of monetary policy transmission in South Africa. Specifically, this study examines how monetary policy decisions are transmitted, through the balance sheet of business firms, to the real economy. The study is motivated by the fact that credit has now occupied an important role in the funding of new capital investment in South Africa. Thus, the balance sheet channel may become a relevant channel in the monetary policy transmission process. This study augments the co integration and vector auto regression (VAR) analysis with impulse response and variance decomposition analyses to provide evidence for the balance sheet channel. The study employs quarterly South African data covering the period 1980 to 2008. For that purpose, The VAR model will contain the following variables, Bank rate (monetary policy effect), External finance premium (information asymmetry channel), stock market capitalization (to cater for the collateral channel), Changes in industrial and commercial inventories (cashflows channel), credit extension (to cater for the effect of credit demand), and gross domestic product (to cater for the aggregate shock). The study finds evidence in support of the balance sheet channel of monetary policy transmission in South Africa. The channel is weak as proved by the results. Therefore, the balance sheet channel should not be neglected from both the policy perspective and academic literature point of view in South Africa. However, the findings may only pertain to idiosyncratic economic developments during the sample period, while not necessarily serving as a best guide as to how the South African economy would work in the future. , Thesis (MCom) -- Faculty of Management and Commerce, 2009
- Full Text:
- Date Issued: 2009-12
Corporate financial reporting: history, development and future directions
- Prinsloo, K S (Keith Stephen)
- Authors: Prinsloo, K S (Keith Stephen)
- Date: 1983
- Subjects: Corporations -- Finance , Financial statements , Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:902 , http://hdl.handle.net/10962/d1007055 , Corporations -- Finance , Financial statements , Accounting
- Description: KMBT_363 , Adobe Acrobat 9.53 Paper Capture Plug-in
- Full Text:
- Date Issued: 1983
- Authors: Prinsloo, K S (Keith Stephen)
- Date: 1983
- Subjects: Corporations -- Finance , Financial statements , Accounting
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:902 , http://hdl.handle.net/10962/d1007055 , Corporations -- Finance , Financial statements , Accounting
- Description: KMBT_363 , Adobe Acrobat 9.53 Paper Capture Plug-in
- Full Text:
- Date Issued: 1983
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