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THE ROLE OF ACCOUNTANT IN MANAGING AND LIQUIDATING DISTRESSED BANKS

THE ROLE OF ACCOUNTANT IN MANAGING AND LIQUIDATING DISTRESSED BANKS

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COMPLETE MATERIAL  COST  N2,500 Or $10.  FRESH  PROJECT MATERIAL  COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.

THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
MAKE YOUR PAYMENT  INTO ANY OF THE FOLLOWING BANKS:


 GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237

First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631

Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
 Account Number:  0117780667. 
Swift Code: GTBINGLA 
Dollar conversion rate for Naira is 175 per dollar. 

ATM CARD:  YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY. 

OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
Enter Amount

form>DELIVERY PERIOD FOR BANK PAYMENT IS  LESS THAN 24 HOURS

CALL OUR  CUSTOMERS CARE  OKEKE CHIDI C ON :  08074466939,08063386834.

AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO

08074466939 or 08063386834, YOUR PROJECT TITLE  YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.

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CHAPTER ONE:

INTRODUCTION

1.1     BACKGROUD OF THE STUDY

1.2     STATEMENT OF PROBLEM

1.3     OBJECTIVE OF THE STUDY

1.3     LIMITATION OF THE STUDY

1.4     SIGNIFICANCE OF STUDY

1.6     RESEARCH QUESTION

CHAPTER TWO

  • LITERATURE/ESSAY DEVELOPMENT

  • THE ORIGIN OF MODERN BANKING

  • NATURE OF BANKING

  • HISTORY AND DEVELOPMENT OF BANKING IN NIGERIA

  • THE NIGERIA BANKING SYSTEM/HOW IT OPERATES

  • DISTRESS IN BANKS

  • POSSIBLE CAUSE OF DISTRESS IN BANKS

  • THE ROLE OF ACCOUNTANTS IN DISTRESSED BANKS

  • THE ROLE OF ACCOUNTANTS AS LIQUIDATOR OF DISTRESSED BANKS


 

CHAPTER THREE

  • FINDINGS

  • CONCLUSION

  • RECOMMENDATION

  • BIBLIOGRAPHY


 

CHAPTER ONE

 

          INTRODUCTION

  • BACKGROUND OF THE STUDY


Banks plays crucial roles in the process of economic

development by mobilizing funds from the surplus spending units into the economy, and by on.  Lending such funds to the deficit spending units fro investment, banks increase I the process.  The quantum of national savings and investments through an appropriate investments multiplier, the volume of goods and services produced in an economy increases overtimes as a result of the investment projects embarked upon through banks funds.

Also through banks direct and indirect contributions towards the growth of the national economy, they (banks) succeed in promoting an efficient payment system, and in creating banking habits and in developing the society at large.

I intend to look at the possible reasons for bank distress and the effects of such failures on the rest of us before looking at “The Role of Accountant in Managing and Liquidating a Distress banks”.

A various times over the past five years of the structural adjustment programme (SAP) the banking industry had to cope with different types and forms of difficulties, all in a bid to record and sustain what one may call impressive performance we have for instance been at different times, the removal and late re-introduction of selling on interest rates.

The seemingly nectarous and dreaded stabilization securities have also become one source of treasury management policy devotement that banks have learnt to live with.

The term “distress” means great pains discomfort or serious sufferings caused by wants of money or mismanagement of money by bank officials which as we know is a complete relation of the trust reposed I them by innocent investors.

The role of accountant in managing and liquidating a distress banks are too much and cannot be over emphasized when liquidating a distress banks.

Accountants has to see that all the assets and liabilities of distress banks are being valued by expert values.

The accountant has to be fully involved in appointing an expert liquidator who would then sell the assets and liabilities of the distressed bank by means of auction to the general public.

In this case, it is not only that the property of the bank is being liquidated but also, the property of the debtors of the distressed bank.  The liquidator has to fall back on the assets which the debtors of the bank used as their collateral when borrowing money from the bank.

The money being recovered from the proceed should be used to settle the creditors of the distressed banks.  This is so because the bank has been turned “DISTRESS” by the Central Bank of Nigeria (CBN) as a result of its inability to meet up with the stipulated guidelines of having of capital and non-marketable assets base.

 

  • STATEMENT OF PROBLEM


There are many problems which could eventually lead to bank

distress just as there are many possible causes of death of a human being.

Some of the problems are stated here but they are in no way exhaustive.

  1. Bad management

  2. Inadequate capital



  • Risk asset portfolio



  1. Assets and liabilities management

  2. Boardroom crisis

  3. Inability to adopt to changes


Fr

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