ABSTRACT

       It is a fact that the usefulness of financial statement cannot be over emphasized. Thus, this study  was undertaking to highlight the uses and analyze the problem associated with the usefulness of financial statement. For the subjective to be achieved, we undertook a study of a marketing company called “Beta Glass Company Plc” we also held oval interview with some selected staff of the company, beta Glass plc. Our Finding statement to maintain at any give level of business activity. In conclusion, a good financial statement does not necessarily guarantee profit. So we recommend that proper operation planning should be done for there to be correct estimation that will be required at all level of business activity.