Description
ABSTRACT
The research work ‘’the roles of accounting concept and convention in financial report (a case study of Nigeria breweries plc .Lagos)’’ basically aims at ascertaining how financial accounting reporting has helped in advancing the objective of corporate organization. In the process, it investigated how the effected that financial accounting bear on the performances 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 basically from primary and secondary sources. The primary sources of data collecting employed were questionnaire, oral interview and observations, while the secondary sources of data included textbooks, journals. In the analysis of the data collected, the chi-square was used to analyze the responses gathered. The study revealed that a lot of problems wereinherent in financial reporting ranging from non-disclosure of vital information, subjective judgments of prepares of the financial information and most times non- compliances to relevant statues. There were recommendations given such as strict compliance to the relevant statues were made to the companies, the government needs to strengthen its regulatory agencies in order to ensure that the financial statements show a “True and Fair view” and comply with the relevant statues at all times.
TABLE OF CONTENT
CHAPTER ONE
Introduction
1.1 background to the study
1.2 statement of problem
1.3 objectives of the study
1.4 research questions
1.5 research hypothesis
1.6 significant of the study
1.7 scope of the study
1.8 limitations of the study
1.9 definition of terms
CHAPTER TWO
Literature review
2.1 preamble
2.2 basis of accounting system
2.5 source document
2.6 cash book
2.7 principal book ledger
2.8 the trial balance:
2.9 profit and loss account:
2.10 financial position
2.11 principles and assumptions underlying financial accounting
2.12 the fundamental accounting principles
2.13 distinction between accounting bases, accounting method and accounting policies
2.14 users of financial statements
2.15 accounting standards
2.16 controversial issued in financial accounting reporting
CHAPTER THREE
Research methodology
3.0 introduction
3.1 research design
3.2 data collection and instrument
3.3 method of data collection
3.5 determination of sample size
3.6 method of data administration and questionnaire
3.7 method of data analysis
3.8 decision rule
CHAPTER FOUR
4.0 Data presentation, analysis and interpretation
4.1 Data presentation
4.2 Data analysis
4.3 Hypothesis testing
CHAPTER FIVE
Summary, conclusion and recommendation
5.1 summary
5.2 conclusion
5.3 recommendations
Bibliography
Questionnaire