ABSTRACT
The financial statement prepared by the companies is one of the most important sources of information available to stakeholders for analyzing the strengths and weakness of prospective firms to be invested in. against this background, this research study sought to examine “The use of financial statement in appraising the performance of business organizations. Research questions was raised to identify the problems and 40 questionnaires were distributed to the company (Guinness Nig. Plc). The population of the study was to persons in the organization, data were analyzed base on the findings from data collected and recommendation were also made so that further investigation will benefit from this study.
TABLE OF CONTENTS
Title i
Approval ii
Dedication iii
Acknowledgement iv
Abstract v
Table of contents vi
Chapter One - Introduction
1.1 Background of the study 1
1.2 Statement of problem 3
1.3 Objective of the study 4
1.4 Research Question 4
1.5 Significance of the study 5
1.6 Scope of the Study 6
1.7 Limitation of the Study 6
1.6 Definition of Terms 7
Chapter Two – Literature Review
2.0 Introduction 9
2.1 Conceptual Framework 11
2.2 Notes to the Financial Statement 21
2.3 Presentation and Disclosure 22
2.4 Objectives of Financial Statement for Business Organisation 23
2.5 Theoretical Framework 25
2.6 Emphatically Studies of Finance Ratio 25
2.7 Summary of the Study 26
Chapter Three - Research methodology
3.1 Introduction 28
3.2 Research design 28
3.3 Population of the Study 29
3.4 Sample Size 29
3.5 Sample Techniques 29
3.6 Research Instrument 29
3.7 Reliability of the Instrument 29
3.8 Validation of Instrument 30
3.9 Method of Data Collection 30
3.8 Questionnaire Design 33
3.10 Techniques of Data Analysis 31
3.11 Summary 31
Chapter Four - Data Analysis and Presentation
4.1 Introduction 32
4.2 Responses to Questionnaire 32
Chapter Five - Summary Conclusion and Recommendations
5.1 Summary of the Study 42
5.2 Recommendation 42
5.3 Conclusion 43
Bibliography 44
Appendix 45
Questionnaire 461
