Naira Business

Financing Instrument | Unit Investment Trusts | Mutual Funds The last three methods are usually referred to as accelerated depreciation methods because they provide for a more rapid recapture or…

Financial Institution And Small Business Investment Companies Development Banks – These banks are owned by government. In Nigeria they include Bank of Industry (BOI) Nigerian Agricultural, Co-operative and Rural Development…

Sources Of Finance | Functions Of Merchant Banks Source is the place where something could be obtained. Source of finance – capital is the place where funds or financial resources…

Economic Indicators | Business Investment Decisions Since 1999 Nigeria has experienced a profound level of structural, political and economic changes that have made it one of the emerging markets in…

Capital Rationing | Independent Investment Capital rationing can be defined as the process of sharing resources by investor for profitability, in essence the investor has his assets and securities

Investment Portfolio Management | Portfolio Managers Concept and Goals – Portfolio is a collection of assets investments. An experienced investor is expected not to at least put all his investments…

Investment Appraisal Techniques Meaning of Capital Budgeting – Capital budgeting can be defined as the process of planning an organisation’s expenditures on any proposed assets where returns are expected to…

Valuation of Short-Term Investments Short term investments is important because it can help in short term financing. This type of investment can be valued at the lower cost or market…

INVESTMENTS – What is Investment? Organizations, both corporate and non-corporate bodies, in the course of their business operations apply all or some of their resources in acquiring assets to be…

Costs Of Capital – Costs of Short term Financing Instruments Cost of Trade Credit – To the buyer, trade credit is a cost-free credit if there is no interest charges…