THE IMPACT OF FINANCIAL ACCOUNTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION (A CASE STUDY OF NIGERIAN BREWERIES PLC)

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ABSTRACT

The research work “The Impact of Financial Accounting on Corporate Performance of Business Organization,” basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effect that financial accounting, bear on the performance of a business. Furthermore, if sought to ascertain the compliance of relevant statues by corporate organizations and the overall satisfaction of stakeholders in a corporate organizations. The study obtained its data collection from primary and secondary sources. The primary data are collection employed were questionnaire, oral in review and observations, while the secondary sources of data included text books, journals. In the analysis of that data collected, the simple percentage was used to analyze the response gathered. The study revealed a lot of problems were inherent in financial reporting ranging from non-disclosure to vital information, subjective judgments of prepares of the financial information and most times non-compliance to relevant statues. There were recommendations given such as strict compliance to the relevance statue were made to the companies, the government needs to strengthen its regulatory agencies in order to ensure that the financial statements shows a “true and fair view and comply with relevant statues at all times.   

TABLE OF CONTENTS

Title Page

Certification

Dedication

Acknowledgment

Abstract

Table of Contents

List of Tables

CHAPTER ONE: INTRODUCTION

  1. Background of the Study
    1. Statement of the Problem
    1. Objective of the Study
    1. Research Hypothesis
    1. Significance of the Study
    1. Scope of the Study
    1. Limitation of the Study
    1. Delimitation of the Study

CHAPTER TWO: REVIE OF RELATED LITERATURE

2.1    Introduction

2.2    Overview of the Financial Accounting System

2.3    Financial Accounting Record

2.4    The Subsidiary Books of the General Journal (Proper)

2.5    Source Document

2.6    The Ledger

2.7    Classification of Accounts

2.8    The Trial Balance

2.9    The Trading Profit and Loss Account

2.10  The Balance Sheet

2.11  Principles and Assumption underlying Financial Standard 

2.12  Accounting Standard

2.13  Controversial Issue in Financial Accounting Reporting

2.14  Cross Sectional Analysis of Selected Companies in Akwa Ibom Stat

2.15  Brief History of the Companies

        End Notes

CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY

3.1    Introduction

3.1.1 Research Questions

3.2    Design of the Study

3.3    Area of the Study

3.4    Population of the Study

3.5    Sample and Sampling Techniques

3.6    Instrument and Method of Data Collection

3.7    Data Analysis Techniques

CHAPTE FOUR: DATA PRESENTATION, ANALYSIS AND

 INTERPRETATION

4.1    Introduction

4.2    Presentation and Analysis

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATIONS

5.1    Findings

5.2    Conclusion

5.3    Recommendations

        References

        Appendix