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FINANCIAL STATEMENT: A TOOL FOR EVALUATING PERFORMANCE OF COMPANIES AND INVESTMENT DECISION WITH REFERENCE TO BEING & BOWS NIGERIA LIMITED

ABSTRACT

In today’s economy, information and accountability have assumed a larger role in our society. As a result the financial statement with an independent audit report are of vital services to investors, creditors and other participants in economic exchange. Financial statements can only be valuable to those who know how to use them.  As a result of their key role in business, the researcher has been spurred to embark on this work. Financial ratios have been used to analyze and interpret the financial statements or the selected companies.  That is in an effort to sow, for the benefit of those who should like to be in business, how the financial statement could be used to aid in investment decisions and business growth.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Proposal

Acknowledgement

Table of contents

CHAPTER ONE

INTRODUCTION

1.1  Background of the study

1.2  Statement of problems

1.3  Objective of the study

1.4  Significance of the study

1.5  Historical background of the firms under study

Note

CHAPTER TWO

LITERATURE REVIEW

2.1   Financial information and its users

2.2  The nature of financial accounting conventions

2.3  The  concepts and conventions

2.4   Development of generally accepted accounting principles

2.5   A review of working capital

2.6   The contents of financial statement

2.7   The statement of souces and application of fund

2.8    The auditors report on financial statements

2.9     Cash burgets

2.10   Financial analysis

2.11    Finaancial ratios

2.12    Empirical studies on ratios as predictive of business

2.13    Leverage in business

CHAPTER THREE

3.1    RESEARCH METHOD AND DESIGN

3.2     Sources of data collection

3.3     Primary sources of data collection

3.4    Secondary sources of data collection

3.5    Data collection and procedures

3.6    Analytical techniques

3.7   Determination of sample size

3.8   Validation of research instrument

CHAPTER FOUR

ANALYSIS AND INTERPRETATION OF DATA

4.1    The balance sheet of benix

4.2    Analysis of financial statement of benix limited and its interpretation

4.3   The balance sheet of bonus limited

4.4   The profit and loss account of bonus limited

4.5    Analysis of the financial statement of bonus limited and its interpretation

4.6   Presentation and analysis of data

CHAPTER FIVE

5.0    Summary findings, recommendation and conclusion

5.1    Summary of findings

5.2     Recommendation and conclusion

Bibliography

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