     TABLE OF CONTENT
Title page i
Certification ii
Dedication iii
Acknowledgement iv-vii
Table of content viii-ix
CHAPTER ONE
1.0 Introduction 1
- Background of the Study 1-3
- Statement of research Problem 3-4
- Objective of the Study 4-5
- Research Methodology 5-6
- Significance of the Study 6-7
- Scope of the Study 7
- Plan and organization of the Study 7-8
CHAPTER TWO
- Literature Review 9
- Meaning and definition of Ratio 9
- Financial Ratio 9-11
- Users of financial Ratio 11-13
- Concept of financial Ratio 13-14
- Types of financial ratio liquidity and
profitability 14-25
CHAPTER THREE
- Research Methodology 26
- Historical background of the case Study 26-35
- Source of data Collection 35
- Primary Source 35-37
- Secondary Sources 37-38
- Method of data Analysis 38
- Limitation of the case Study 38-40
CHAPTER FOUR
- Data presentation and Analysis 41
4.1 Analysis of Data 41-57
4.2 Testing of Hypothesis 57-64
4.3 Findings 64-65
CHAPTER FIVE
- Summary, Conclusion and Recommendation
66
- Summary 66-68
- Conclusion 68-69
- Recommendations 69-71
References 72
Questionnaire 73-76
CHAPTER ONE
- INTRODUCTION
BACKGROUND OF THE STUDY
In every system, there are major component that are paramount for the survival of the system. This is applicable to financial system. The banking institution had contributed significantly to the effectiveness of the entire financial system as they offer an efficient institution mechanism, through which resources can be mobilized and directed from less essential uses to more profitable and productive investment. The performance of these financial institutions has proved to be effective channel between savers and borrowers. These important roles are played by merchant banks, savings banks, the control banks and development banks.
The banking industry have overtime function in vital banks units facilitating the transfer of assets that are well desired from the public (fund lenders) into other financial assets which are more widely preferred by grater part of the public (fund sackers). Thus, banking industry becomes the bedrock of the two functions of Nigeria banking system, which are deposit mobilization and credit extension. Therefore, an adequate financial system requires the attention of the banks management of profits and liquidity, which are two conflicting goals of Nigeria banking system. Profits and liquidity are effective indicator of the corporate health and performance of not only the banking system (Elyelty 2004), but all profit oriented ventures.
Therefore, these roles involves bringing together of people who have money and those who need money is crucial in this discussion. So also certain critical factors that are required to facilitate liquidity management and a stable, sound, competitive, financial system adequate regulating, and supervisory, framework and macro-economics capacity buildup.
- STATEMENT OF RESEARCH PROBLEM
 Liquidity on banks profit management in banking industry, the problem innocent in Nigeria banking system is inter-mediation roles, the bank of industry idle funds borrow from lenders to investment such funds indifferent classes of portfolio. Such business activities of the banks is not without problems since the deposit from these funds savers invested by the banks profit maximization can be record and demanded when the later is not in position to meet their financial obligation so also considering the public laws of confidence as a result of banks distress which bedeviled the financial sector in Nigeria
