Accounting information provided by means of financial statements- The income statement and the Balance Sheet are often in summarized form.  Viewed on the surface, the truths about the results and the financial position of a business hidden in them remain veiled.  To be of optimal benefit and as well enable the users make well – informed decisions, financial statements need to be analyzed by means of ratios.  Therefore, in order to establish the role of ratio analysis in business decisions, this research is carried out, using O. Jaco Bros.  Ent. (Nig.) LTD., Aba Abia State as the Case study.  The researcher made use of both primary and secondary sources of data collection.  However, for the former, questionnaires were administered, whereas for the later, relevant were received.  The data Collected via the primary data sources were analyzed using simple averages and percentages. After ratios analysis conducted on the chapter four, mode at 95 level of confidence (5% level of significance).  Finally, it was established that ratios analysis evils business decision.

Title Page

Dedication

Certification

Acknowledgements

Table of Contents

Abstract

CHAPTER ONE

INTRODUCTION

1.1   Background Information

1.2   Statement of Problem

1.3   Objectives of the Study

1.4   Research Question

1.5   Significance of the Study

1.6   Scope of the Study

1.7   Limitation of Study

1.8   Definition of Terms used in the Study

1.9   Brief Historical Background of O. Jaco Bros. Ent. (Nig.) Ltd, Aba, Abia State.

       Reference

CHAPTER TWO

REVIEW OF RELATED LITERATURE

2.1    Introduction

2.2    Financial Statement Analysis

2.3    Parties Interested in Financial Statement Analysis

2.4    Objectives of Financial Statement analysis

2.5    Sources of Information for financial Statement Analysis

2.6    Tools and Techniques of Financial Statement Analysis

2.7    Uses and Objectives of Ratio Analysis

2.8    Types of Ratio Analysis

2.8.1 Univariate Ratio Analysis

2.8.2 Multivariate Ratio Analysis

2.9    Limitations of Ratio Analysis

        Reference

CHAPTER THREE

RESEARCH METHODOLOGY

3.1    Introduction

3.2    Research Design

3.3    Data Collection Technique

3.4    Population

3.5    Sample Size and Sampling Technique

3.6    Instrument for Data Collection

3.7    Questionnaires Administration

         Reference

CHAPTER FOUR

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.1    Introduction

4.2    Data presentation and Analysis

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1    Introduction

5.2    Summary and Discussion of Findings

5.3    Recommendations

5.4    Conclusion

         Reference

         BIBLIOGRAPHY 

         APPENDICES

         Appendix 1Research Questionnaire to the Management and Staff of O. Jaco Bros. Ent. (Nig.) Ltd., Aba.