ABSTRACT
Accounting ratio is the most important factor used by management, creditors, investors and other users of financial statement in carrying ant most business decision. It uses an application in making business decision remain inevitable.
This study has, therefore been divided into five chapters, the first chapter briefly introduced the topic by looking at the definition of accounting ratio, it contains the statement of the problem, the objective of the study and the limitation of the study.;
The second chapter which contains the profile of Nigeria Breweries Plc. Deals with the review of related literature on the topic. Chapter three deals with the method of carrying out the research methodology. Chapter four appraises the analysis and interpretation of data collected from respondents.
Finally chapter five includes, summary recommendations and conclusion. Any errors either by emission or commission are entirely unintentional and deeply regretted.
TABLE OF CONTENTS
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vii
Table of Content ix
Proposal xii
CHAPTER ONE
1.1 Background of Study 1
1.2 Statement of Problems 4
1.3 Objectives of the Study 5
1.4 Research Questions 6
1.5 Significant of the Study 8
1.6 Formulation of Hypothesis 9
1.7 Scopes and limitation 10
1.8 Definition of terms 11
Reference 13
CHAPTER TWO
2.0 Literature Review 14
2.1 Profile of Nigeria Breweries Plc 16
2.2 Standard of comparism 19
2.3 Ration as predication of Business
failure an empirical Approach 25
2.4 classification of accounting rations 26
2.5 Type of rations 28
2.6 Signification of ration 45
2.7 Limitations of accounting rations 47
2.8 Inflation and Accounting rations 50
2.9 Criteria for accounting rations 52
Reference 57
CHAPTER THREE
Research design and methodology 59
3.1 Sources of Data
3.2 Interview Questions (Collection
Instrument Method) 60
3.3 Determination of Sample Size 62
3.4 Method of Investigations 63
3.5 Statistical method used for data analysis 63
CHAPTER FOUR
Data Presentation and Analysis 64
4.1 An over – view 64
4.2 Distribution of Response 65
4.3 Testing of Hypothesis 80
CHAPTER FIVE
Summary, Conclusion and Recommendation 89
5.1 Summary 89
5.2 Conclusion 90
5.3 Recommendations 92
Bibliography 96
Appendix
