APPRAISAL ACCOUNTING SYSTEM IN MULTINATIONAL COMPANY OPERATIONS

ABSTRACT

        This project focuses on the value of accounting system in multinational company operation using Cadbury plc of  Lagos as a case study.

        It comprises of five chapter one deals with the background of the study viewed by the researcher.

        Chapter two contains adequate attempts made by the researcher to merge muiti-dimensuinal view form literature that is opinion of different writers in journals magazines and textbooks in relation to topic.

        Chapter three deals with research methodology, method of data collection, sources of data, research instrument used, research design and termination of sample size.

        Chapter four analyzes the returned questionnaires, tests the hypothesis and interprets them.

        Finally, in chapter five the writes summarize, conclude and recommend the project work for appropriate persons.

TABLE OF CONTENT

Title page

Certification

Dedication

Acknowledgement

Table of contents

CHAPTER ONE

INTRODUCTION

1. Background of the study.
   1. Statement of the research problem.
   1. Objective of the study.
   1. Significant of the study.
   1. Research question.
   1. Scope of study.
   1. Study plan.
   1. Definition of the key

CHAPTER TWO

LITERATURE REVIEW

• Determination accounting system of multinational company.
  • Branch accounting system.
  • The summary of the requirement of the statement of accounting.
  • Accounting practice (SSAP 20 foreign current transaction)
  • Method and rates of transaction of foreign financial statement of subsidiary company.

Reference

CHAPTER THREE

RESEARCH METHODOLOGY

• Historical profile or case study.
  • Research hypothesis.
  • Method of data collection.
  • Method of data analysis.

CHAPTER FOUR

INTRODUCTION

• Data presentation and analysis.
  • Computation of measures of effectiveness of accounting multinational companies operation.
  • Discussion of findings

CHAPTER FIVE

SUMMARY CONCLUSION AND RECOMMENDATION

• Summary
  • Conclusion
  • Recommendation
  • Limitation of the study

BIBLIOGRAPHY

APPENDICES

LETTER OF INTRODUCTION

CHAPTER ONE

INTRODUCTION OF THE STUDY

1. BACKGROUND OF THE STUDY

A multinational enterprise is a business enterprises that carries on operation in more than country through a network of branches, division, influenced invests and subsidiaries.

        Multinational enterprises obtain raw material and capital in countries where such as plateful, multinational enterprises manufacture their product on nations where wage and other operating cost are lowest and they sell their product in countries that provide the most profitable market.

        An accounting system is the possible ways or method in which accounting concepts may be applied to financial transactions.

        Accounting policies refer to the accounting basic used by a company when accounting its financial statement.

        Accounting system in multinational companies varies with the nature of operation type of business as well as the accounting standards principal and adopted by each company.

        Accounting for multinational companies is one of several recognized specialist in the accounting, auditing, management accounting, behavioural accounting and financial information system.

        The history of accounting is an international one double entry book-keeping often though of as the genesis of today, accounting eliminated from Italian city-state of the fourteenth and fifteenth centuries, in due course, Italian city state book-keeping migrated t Germany, France, the lowland and subsequently to Britain, the Britain influence spread accounting and auditing techniques not only to north American but brought out the existing Britain common wealth.

        Multinational enterprises face a number of reporting requirement not applicable to domestic enterprises.

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