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

Dedicationiii

Acknowledgement iv

Abstractv

Table of contentsvi

Chapter One - Introduction 

1.1Background of the study 1

1.2Statement of problem3

1.3 Objective of the study 4

1.4Research Question4

1.5Significance of the study 5

1.6Scope of the Study6

1.7Limitation of the Study6

1.6Definition of Terms7

Chapter Two – Literature Review

2.0Introduction9

2.1Conceptual Framework11

2.2Notes to the Financial Statement21

2.3Presentation and Disclosure22

2.4Objectives of Financial Statement for Business Organisation23

2.5Theoretical Framework25

2.6Emphatically Studies of Finance Ratio25

2.7Summary of the Study26

Chapter Three - Research methodology

3.1Introduction28

3.2Research design 28

3.3Population of the Study29

3.4Sample Size 29

3.5Sample Techniques29

3.6Research Instrument29

3.7Reliability of the Instrument29

3.8Validation of Instrument30

3.9Method of Data Collection30

3.8Questionnaire Design33

3.10Techniques of Data Analysis31

3.11Summary31

Chapter Four - Data Analysis and Presentation 

4.1Introduction32

4.2Responses to Questionnaire32

Chapter Five - Summary Conclusion and Recommendations

5.1Summary of the Study42

5.2Recommendation42

5.3Conclusion 43

Bibliography44

Appendix45

Questionnaire461