DETERMINING THE ROLE OF ACCOUNTING CONCEPTS AND CONVENTION IN FINANCIAL REPORTING (A CASE STUDY OF NIGERIA BREWERIES PLC)


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TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgement
Table of content

CHAPTER ONE
1.0   INTRODUCTION
1.1   Background of Study
1.2   Statement of Problems
1.3   Objectives of Study
1.4   Scope of study
1.5   Significance of the study
1.6   Research questions
1.7   Definition of term

CHAPTER TWO
LITERATURE REVIEW
2.1   Financial Reporting – An Overview
2.2   Definition of accounting
2.3   Accounting concepts and conventions
2.4   The meaning of financial statement
2.5   Classification of financial statement
2.6   Objectives of financial statement
2.7   Characteristics of financial information
2.8.1 Types of financial statement
2.9   The use of financial statement
2.10  The role of accounting concept and convention in the preparation of profit and loss account and the balance sheet
2.11  The profit and loss account


CHAPTER THREE
3.1   Research methodology and design
3.2   Research design
3.3   Population of the study
3.4   Sample size
3.5   Source of data
3.6   Research instrument used
3.7   Data analysis method

CHAPTER FOUR
Presentation and analysis of data
4.1   Analysis and interpretation of data
4.2   Testing of the research question
4.3   Discussion of findings


CHAPTER FIVE

Summary of findings, conclusion and recommendation
5.1   Summary of findings
5.2   Conclusion
5.3   Recommendation
BIBLIOGRAPHY
QUESTIONNAIRE


CHAPTER ONE
1.0             INTRODUCTION
1.1BACKGROUND OF THE STUDY
Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduced price, as in the case of the public sector.
 The performance of such business organization has to be reported in monetary terms to the owners of the business. (For example, shareholders in the case of private organization or the government as in the case of public)
Accountancy plays a vital role in the stewardship of an organization. Accounting has been defined as the process of recording, classifying, reporting and interpreting the financial data of an organization. While it is important for the accountant to have a sound knowledge of this phase of accounting process, it is often a relatively minor part of his total attention to the management reporting and interpretation...


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