Department of Business and Entrepreneurship Collections
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Item The accounting Cycle(Veritus Publishing, 2009) WAlther, Larry M.Deals with fanancial and managerial accounting information, accounting profession and accounting career, fundamental accounting equation Assets=liabilities+oweners equity, transaction impact the fundamental accounting equation and four core financial statement.Item Accounting Principles(Endeavour International Corporation, Houston, Texas, USA, 2010) Edwards, James Don; Hermanson, Roger H.;magine that you have graduated from college without taking an accounting course. You are employed by a company as a sales person, and you eventually become the sales manager of a territory. While attending a sales managers' meeting, financial results are reviewed by the Vice President of Sales and terms such as gross margin percentage, cash flows from operating activities, and LIFO inventory methods are being discussed. The Vice President eventually asks you to discuss these topics as they relate to your territory. You try to do so, but it is obvious to everyone in the meeting that you do not know what you are talking about. Accounting principles courses teach you the "language of business" so you understand terms and concepts used in business decisions. If you understand how accounting information is prepared, you will be in an even stronger position when faced with a management decision based on accounting information. The importance of transactions analysis and proper recording of transactions has clearly been demonstrated in some of the recent business failures that have been reported in the press. If the financial statements of an enterprise are to properly represent the results of operations and the financial condition of the company, the transactions must be analyzed and recorded in the accounts following generally accepted accounting principles. The debits and credits are important not only to accounting majors but also to those entering or engaged in a business career to become managers because the ultimate effects of these journal entries are reflected in the financial statements. If expenses are reported as assets, liabilities and their related expenses are omitted from the financial statements, or reported revenues are recorded prematurely or do not really exist, the financial statements are misleading. The financial statements are only useful and meaningful if they are fair and clearly represent the business events of the company. We wrote this text to give you an understanding of how to use accounting information to analyze business performance and make business decisions. The text takes a business perspective. We use the annual reports of real companies to illustrate many of the accounting concepts. You are familiar with many of the companies we use, such as The Limited, The Home Depot, and Coca-Cola Company. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.Item Budgeting Process and Managerial Accountability at Private Universities in Uganda(American Research Journal of Humanities & Social Science (ARJHSS), 2023) Donius, NiwagabaUganda is one of the most decentralized countries in the world. However, the decision making structures have remained bureaucratic and the state keeps a watchful eye on both government and private enterprises especially on the way businesses are conducted mostly through the Financial Intelligence Authority. This study examined the association between Budgeting Process and Managerial Accountability of Team University. To examine budgeting process, the study explored budget preparation, budget implementation, monitoring and evaluation. On the other hand, to examine managerial accountability, the study used financial accountability, value for money accountability and legal & professional accountability as measures. The study adopted a descriptive design using quantitative approaches. Data were collected from the study sample of 115 respondents out of 128 population. The study sample involved senior management team, administrators, academic staff and support staff of Team University. The data collection instruments consisted of a five point Likert scale survey questionnaire. Collected data were analyzed using SPSS package (version 20) to generate descriptive statistics and inferential statistics. The study found that budget performance evaluation significantly affected managerial accountability by about 90%, while budget preparation and budget implementation appeared to reduce managerial accountability. The study concluded that budgeting process strongly influences managerial accountability by about 75.0%. In recommendation, management of Team University should allow stakeholders to influence university‟s budget decisions and should consider incorporating key stakeholders in the budget implementationItem Business Fundamentals(2009) McCubbrey, Donald JThe Business Fundamentals text is designed to introduce students, particularly those in developing economies,to the essential concepts of business and other organizations. It does this by focusing on small, entrepreneurial start-ups, and expanding the discussion in each chapter to include issues that are faced in larger organizations when it is appropriate to do so. Traditional business models are discussed as well as eBusiness models, with appropriate links to the IS Global Text and other relevant websites. All major functional areas of modern organizations are covered. A common thread in most, if not all, chapters will be applicable principles of sustainable development and corporate social responsibility.Item CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF PRIVATE SECONDARY SCHOOLS IN IBANDA MUNICIPALITY IBANDA DISTRICT, WESTERN UGANDA(Bishop Stuart University, 2022) MASIKO, NELSONThis study was set out to assess the effect of cash management practices on financial performance of private secondary schools in Ibanda Municipality. The study was guided by three objectives which included; to determine the relationship between cash planning and financial performance, to establish the relationship between cash collection and disbursement with financial performance of private secondary schools in Ibanda municipality, to find out the relationship between cash control system and financial performance of private secondary schools in Iband municipality. The study adopted a non-experimental cross-sectional research design. The study was both descriptive and analytical in nature with only quantitative approach of data collection and analysis. The study gathered quantitative data from 55 participants using questionnaires. The study only used questionnaire for quantitative data collection which was coded and entered into SPSS version 20 for analysis. The analysis was done and findings presented using descriptive statistics in form of frequencies, percentages, mean and standard deviations. Pearson correlation coefficient and regression analysis to get adjusted R2 was utilized to ascertain the statistical significance between the independent and dependent variables. Findings from the study revealed that there is a slight positive relationship between cash planning and financial performance of private secondary schools (r=0.314, p<0.02). Also, findings found out there is a slight positive relationship between cash collection and disbursement with financial performance of private secondary school in Ibanda municipality (r=0.246, p<0.07). Results further found out that there is an insignificant but positive relationship between cash control system and financial performance of private secondary schools in IbandaItem Core Concepts of Marketing(2008) Burnett, JohnThrough good economic times and bad, marketing remains the pivotal function in any business. Determining and satisfying the needs of customers through products that have value and accessibility and whose features are clearly communicated is the general purpose of any business. It is also a fundamental definition of marketing. This text introduces students to the marketing strategies and tools that practitioners use to market their products.Item Corporate Social Responsibility and Corporate Image of Commercial Banks in Southwestern Uganda – A case study of ABSA(American Research Journal of Humanities & Social Science (ARJHSS), 2023) Dennis, Kakuba; Noel, Kiiza Kansiime; Namanya, BetrumThe study investigated the effect of Corporate Social Responsibility on Corporate Image of commercial Banks in southwestern Uganda. The researchers employed a descriptive research design and used a case study research strategy. A sample of 150 respondents was used for this study and, purposive and stratified sampling methods were used for this study. Both Structured and Semi- Structured questions were used in the questionnaire to collect primary data. To ensure validity and reliability the researcher did a pre- test of the research instrument. Data collected was analyzed using qualitative methods, that is through detailed verbatim explanations and quantitative methods involving using Excel and SPSSS program. The findings from this study showed that majority of the respondents pointed community related activities as the major CSR Activities that Absa Bank engages to enhance Image. The study further established that there is a strong relationship between CSR Programs and Corporate Image of Commercial Banks. We recommend that Commercial Banks should remain the key drivers of CSR in the Region. By embedding CSR principles at all levels of a company Management and operations, and reaping the benefits, socially responsible Businesses can become Models for others. Commercial Banks can also benefit by supporting think tanks, professional organisations and business associations who promote CSR Practices.Item CREDIT RISK MONITORING AND FINANCIAL PERFORMANCE OF SACCOS(Bishop Stuart University Mbarara Uganda, 2021) Nelson, Nkwasibwe; Anthony., K. Agume; Nagaaba, NicksonABSTRACT : The study determined the effect of credit risk monitoring on financial performance SACCOs in Ibanda municipality. The study anchored of an objective; to determine the effect of credit risk monitoring on the financial performance of SACCOs in Ibanda municipality. The researcher used a cross sectional descriptive survey design with quantitative approaches of data collection and analysis. The study population comprised of employees of SACCOs in Ibanda municipality. In this study credit supervisors and loans officers were the key respondents. A sample of 88 respondents was used determined with the help of Yamane (1967) formula. Data was majorly collected using a questionnaire as a tool for quantitative data collection and analysis was done used a data management tool SPSS (Version 23) where descriptive and correlational statistics were derived to find out the relationship between the two variables under the study. The study results indicated a moderate significant positive relationship between credit risk monitoring and financial performance of SACCOs (r = 0.473**, p<.01). The study recommended that there is a need for SACCOs to put in place credit risk strategy which can be followed to ensure that finances are not lost in courtesy of credit risk monitoringItem The Effects of Credit Terms on Loan Performance of SACCOS in Mbarara City(Bishop Stuart University, 2021) Wilberforce, Bamwite; Robert, Mugabe; Atwiine, Daniel Wanito; Bishop Stuart UniversityThe study was carried out on the effects of credit terms on loan performance of savings and credit cooperatives (SACCOs) in Uganda: A case study of selected SACCOs in Mbarara City. The study adopted both a Case study and cross-sectional research designs with a population size of 429 consisting of directors, managers and employees. The total sample size was 207. The study used simple random to select both employees and board members while purposive sampling used to select managers. Questionnaires were administered to 189 both employees and board members while 18 SACCO managers were interviewed. Data was analysed both quantitatively using SPSS 20 and qualitative approach thematically. The study found out that Credit management (credit terms, client appraisal have a high significant effect on loan performance of SACCOs in Mbarara City. However, credit risk control as credit management practice has a low significant effect on loan performance. The study recommends that SACCOs in Mbarara City should employ credit management practices like loan insurance, monitoring system of clients in their SACCOs, clear policy of joint liability between clients and SACCOs, independent risk screening teams to assess clients, and restructuring some loans for struggling clients before selling off their collaterals in order to reduce on the rate of non-performing loans thus increasing their loan performance. Key words: Credit terms, Loan PerformanceItem Growing better Cities(IDRC Books, 2006) Mougeot, Luc J.A.The UN system’s interest in urban agriculture began to grow in the early 1980s. This was about the time that a survey in Uganda by UNICEF and Save the Children concluded that urban agriculture (UA) supplied sufficient food and that there was no need for supplementary feeding programs, despite ongoing civil dislocation at the time. The steady rise of urban agriculture on the international development agenda over the next 25 years paralleled a rising involvement in many parts of the UN system, often in collaboration with pioneering research being supported by Canada’s International Development Research Centre. Publication of this book could not be more timely. It reflects on IDRC’s 20-year experience in a wide variety of urban settings in the developing world and draws from this experience a series of valuable principles that will help city governments to integrate urban agriculture into their strategies to meet the Millennium Development Goals. And it will help them do so in ways that will be comprehensive and flexible, inclusive and effective.Item How to Motivate Creative People(published by Mark McGuinness, London 2009, 2009-01) McGuinness, MarkThis e-book will help you: • Understand how motivation affects creativity • Get better work out of creative people • Avoid (inadvertently) crushing people’s motivation • Use rewards effectively • Understand and influence many different types of people. • Facilitate creative collaborationItem The Impact of Job Training on Employee's Satisfaction(Bishop Stuart University, 2022-12-27) Crispus, Tashobya; Pereez, Nimusima; Robert, Mugabe; Bernard, BegumisaThis study examined the relationship between on-job and off-job training on employee job satisfaction at Mbarara University of Science and Technology (MUST) in Western Uganda. To be able to realise the study objectives, a cross- sectional survey design, quantitative in nature was adopted. The targeted population comprised the employees of MUST where a sample of 230 respondents was chosen guided by Krejcie and Morgan sample determination table. Primary data was collected using structured questionnaires through telephone interview in order to adhere to Corona Virus pandemic guidelines related to social distancing. Simple random sampling technique was adopted during sample selection. Data collected was analysed using the analysis function of the Statistical package for the social sciences (SPSS version 20). The study findings indicate a moderate positive and significant relationship between on-job training/ off-job training and job satisfaction. On-job training predicted job satisfaction to the tune of 14% compared to 9% variation in job satisfaction caused by off-job training. On the basis of observation that the case institution does not organize trainings for supervisors on how to conduct appraisals, the study recommends that human resource (HR) practitioners and policy makers inculcate trainings for supervisors on how to conduct performance appraisals in order to equip supervisors with sufficient performance appraisal skills to be able to appropriately identify employee training needs. Future research may carry out a long tudinal study to test how on-job and off-job training predict job satisfaction in a private higher learning institution setting in another countryItem Implementation Challenges of Corporate Social Responsibility Programs among Commercial Banks in Uganda. A Case of Absa Bank Mbarara(Bishop Stuart University, 2023) Dennis, Kakuba; Betrum, Namanya; Kiiza Kansiime, NoelThe purpose of this survey was to establish the implementation challenges of corporate social Responsibility (CSR) programs among commercial banks in Western Uganda using a case of Absa Bank Mbarara. In this study, descriptive research design was adopted where qualitative and quantitative approaches of data collection were used. Both questionnaire survey and interview methods were used to collect data from staff of Absa Bank. To ensure validity and reliability, research instruments were pretested and appropriate strategies taken. Content Validity index was used for validity while Cronbach Alfa was used for reliability. Using both qualitative and quantitative methods, the findings portray negative perception by the public, competition and financial challenges as major hindrances of CSR programs among commercial banks in Western Uganda since they are profit making financial institutions. The study concludes that commercial banks use community related programs as their CSR programs. The study encourages commercial banks to partner with other organizations such as civil society organizations and government in funding CSR activities since they are essential for the improvement in wellbeing of the peopleItem The influence of gender diversity and company financial performance in East Africa(African Journal of Business Management, 2021-05-31) Johnson, Atwiine; David, Namanya; Juliet, Wakaisuka- IsingomaThe main aim of this study was to examine the influence of gender diversity on financial performance of EAC’s listed companies and to compare influence of gender diversity on company’s financial performance before and after the operationalisation of the East African Community (EAC) Common Market in 2010. The authors adopted a positivist paradigm in a quantitative analysis using non probability sampling to select forty-two EAC listed companies. They developed hypothesises basing on secondary data from data stream database and annual reports. SPSS was used to generate correlation, and regression results. The findings indicated that gender diversity of the board has no statistically significant influence on company financial performance measured by Return on Assets (ROA), Return on Equity (ROE), Tobin Q ratio (TBQ) and Price Earnings Ratio (PER). Secondly, the authors discovered no changes in gender diversity for most listed companies for the period before and after operationalisation of the EAC - Common Market.Item An Introduction to Franchising(IFA EDUCATIONAL FOUNDATION, 2000) Beshel, BarbaraAn Introduction to Franchising is designed to introduce young people to the fascinating world of franchising. Many people think of fast food restaurants like McDonald’s, Burger King, and Wendy’s, when they think of franchising. But there are many more types of franchise businesses. The idea is to introduce young people to franchising, to the many facets of the franchising business, and to the many opportunities that franchising offers – for both employment and professional careers and for business opportunities and business ownership. There are many opportunities for people who want to explore careers and business ownership.Item Lessons learnt from 20 years of revenue sharing at Bwindi Impenetrable National Park, Uganda(International Institute for Environment and Development, 2017-11) Medard, TwinamatsikoBwindi Impenetrable National Park is one of the prime protected areas in Uganda, famous for its mountain gorilla families that have been habituated to allow gorillatracking safaris. A revenue sharing (RS) scheme was established in 1995 through which 20 per cent of the park’s revenue was shared with park-adjacent communities. The objective of revenue sharing is to provide local communities with an incentive to support conservation, particularly when they might be adversely impacted for example through having their crops raided by wild animals. Revenue tends to be distributed as grants for projects. Uganda Wildlife Authority has national revenue-sharing guidelines applicable to all its parks and, building on these guidelines, is currently developing a formal revenuesharing regulation. During 2016 a learning evaluation based on 20 years of revenue sharing was carried out among communities surrounding Bwindi, with a view to strengthening the implementation of the revenue sharing and enabling it to become more effective and more equitable. The findings would also help inform the ongoing process of developing a national revenuesharing regulation. In addition, it was intended for the research to have global value, influencing conservation-related revenue-sharing policy and practice at other sites of great ape conservation within Africa and beyond. Although protected areas across the world are now far more likely to consider social and economic conditions in their surrounding communities alongside their biodiversity targets, many issues of equity and effectiveness in revenue sharing are still a long way from being resolved. As this study illustrates, there may be a number of different pathways through which a revenue-sharing scheme might deliver national/global conservation impact and local social impacts, but none of these can be taken for granted. An equity framework based on the three dimensions of recognition, procedure and distribution provides an opportunity for identifying improvements in revenue-sharing policy and practice. To explore revenue-sharing lessons in detail, the Bwindi study established nine learning questions that covered: funding flows; beneficiary targeting/boundary issues; monitoring and reporting; governance structures; project type; project selection processes; understanding of equity; the trade-offs between equity and effectiveness; and the pathways to conservation impact. The research used quantitative and qualitative methods, sampling 520 respondents in 27 park-adjacent parishes and 30 key informants from government and non-government agencies. Focus group discussions and a stakeholder workshop provided additional valuable insights. A theory of change has been developed which proposes six different pathways by which a revenue-sharing scheme,Item Loan assessment and financial performance of SACCOs(Academia Publishing, 2022-03-09) Baluku, Watsema; Nuwagaba, Arthur; Anthony, K. AgumeThe study kicked off to examine whether a relationship appears mid loan assessment and financial performance of SACCOs in Mbarara City. This undertaking espoused a non-experimental cross-sectional research design with both descriptive and analytical styles where a quantitative approach to data collection and analysis was considered. The study gathered quantitative data from 109 participants using questionnaires. Questionnaires were used to gather quantitative data which was then put into a data management tool, statistical package for social scientists version 20 for further description and inferences. The tool was then used to output a descriptive presentation and Pearson correlation coefficient stood employed to ascertain statistical significance between the loan assessment and financial performance. Findings from the undertaking exposed a solid positive affiliation amid loan assessment besides financial performance of SACCOs (r=0.870**, p<0.000). This undertaking resolved that loan assessment influences financial performance of SACCOs positively. The study commends SACCOs to adopt well thought and efficient loan assessment strategies as means to improve their financial performanceItem LOAN COLLECTION PROCEDURES AND FINANCIAL PERFORMANCE OF SACCOS IN MBARARA CITY(Bishop Stuart University, 2023) Watsema, Baluku; K. Agume, Anthony.; Arthur, NuwagabaThe study flexed off to establish whether a relationship occurs amid loan collection procedures and financial performance of SACCOs in Mbarara City. This undertaking championed a non-experimental crosssectional research design with both descriptive and analytical styles where mixed method approach was used to collect and analyse data. The undertaking gathered quantitative data from 109 participants using questionnaires. Questionnaires were used to gather quantitative data which was then put into a data management tool, statistical package for social scientists’ version 20 for further description and inferences. The tool was then used to output a descriptive presentation and Pearson correlation coefficient mounted employed to ascertain statistical significance between the loan collection procedures besides financial performance of SACCOs in Mbarara city. The undertaking findings uncovered a slight positive connection amid loan collection procedure besides financial performance of SACCOs (r=0.259, p<0.001). Qualitative data was obtained by use of an interview guide that were subjected to the SACCO managers to give deep insight concerning the variables being undertaken. This undertaking resolved that loan collection procedures positively influences SACCOs’ financial performance. The undertaking commends SACCOs towards adopting unique revised loan collection procedures if the collections are to be realized on the agreed time as per the loan contract to ensure better loan performance hence improving the financial performance of the SACCOs.Item Mobile Money Usage and Growth of Customers‟ Deposits in Commercial Banks in Kakoba Division, Mbarara Municipality(International Journal of Research and Innovation in Social Science (IJRISS), 2019-09) Nuwamanya, Allen; Nsambu Kijjambu, Frederick; Nomugisha, MaryThe study established the effect of Mobile money usage on growth of customers’ deposits in commercial banks. The study was guided by four objectives; establishing the mobile money operating cycle, whether mobile money operators have bank accounts for their mobile money businesses, trend of growth of customers’ deposits in commercial banks and relationship between mobile money usage and the growth of customers’ deposits in commercial banks. The study used a cross sectional research design while collecting data, quantitative and qualitative approaches were used. The study used simple random and stratified sampling methods, while the questionnaire and interview guide were used to collect the data from different respondents, correlation matrix was run in order to establish the relationship between the variablesItem ON-SPOT BILLING SYSTEM, COST OF WATER, REVENUE COLLECTION MECHANISM & REVENUE COLLECTION PERFORMANCE OF PUBLIC UTILITY ENTITIES EVIDENCE FROM NWSC MBARARA CENTRE(Bishop Stuart University, 2023) Nekemia, Ampiire; Atukunda, Gershom; Nuwagaba, ArthurRevenue collection performance is vital in promoting efficiency in the service delivery and economic development of organizations. The purpose of the study was to determine the contribution of on-spot billing system, cost of water and revenue collection mechanism on revenue collection performance of public entities in Uganda. The study objectives were to establish the contribution of cost of water on the revenue collection performance in NWSC, to examine the contribution of revenue collection mechanism on revenue collection performance in NWSC, and to find out the relationship between on-spot billing system and revenue collection performance in NWSC. The study was guided by the cash management theory which focuses improving liquidity and it adopted a cross sectional research design. Data was collected using a questionnaire and an interview guide. 108 respondents participated in the study. Data was entered into SPSS, and analysed using descriptive statistics. Findings show that the cost of water significantly contributes to revenue collection performance in NWSC, Mbarara Centre. Results also indicate that location of pay points, the failure to automate revenue collection, the number of pay points, and mode of paying bills significantly contributed to Revenue Collection Performance Findings. Further affirm that on-spot billing has a significant effect on revenue collection performance at NWSC because it enhances revenue collection performance. Basing on the results of the study, it is recommended that the government should subsidise more the cost of water, customers be engaged in the pricing or mode of payment for water bills, number of pay points be increased and establish more convenient ways of paying for water like of mobile money agents and more attention be attached on improving on the on spot billing system and meter reading challenges and also that customers be sensitized on their roles to NWSC.