THE OBJECTIVES OF FINANCIAL STATEMENTS AND THERE USEFULNESS TO THE GENERAL USER GROUPS
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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
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ABSTRACT
There is a global confusion and misconception in identifying the objectives of financial statement and their usefulness to the general user groups in an office. Some accountant appear not to be aware of the objectives of financial statement in the execution of their accounting duties.
Many bodies and individuals like “R. J. Chambers, David Alexander and the National Association of Accountants” had accentuated on the objectives of financial statements in an organization long before I intended to carry out a survey of my own on the same issue.
It is on this background, that I therefore, conducted a research with a view of appraising, vindicating, exposing and making clearer the objectives of financial statements of accounting in the mounding office activities, and there usefulness to the general user groups in particular.
This research work will therefore throw some light on the many years old confusion and controversial issues on. What the financial statement is, its objectives and usefulness to the user groups.
TABLE OF CONTENT
CHAPTER ONE
1.1 OBJECTIVES OF THE STUDY 2
CHAPTER TWO
2.1 OBJECTIVE OF FINANCIAL STATEMENT 7
CHAPTER THREE
3.1 CONCLUSION 17
BIBLIOGRAPHY 20
CHAPTER ONE
Percentage analysis and ratio analysis was developed to provide an efficient
Means by which a statement user can identify the important relationship between items in the same statement and trend in financial data. Percentages and ratios simplify the evaluation of financial conditions and past operating performance.
The information is used primarily to forecast a firm’s ability to pay its debts when due and to operate at a satisfactory profit level. However, because the analytical techniques are almost limitless – and so are the user’s special interests and objectives – the choice of proper ratios and percentages must fit their purpose. For example, some users of financial statements are concerned with evaluating the firm’s ability to meet its current obligations and still have sufficient cash left to carry out its other activities. In other words, they are concerned about the firm’s liquidity. The focus of this type of investigation is generally on the firm’s current assets and current liabilities.
Other users, such as long-term creditors and stockholders, are also concerned with the firm’s liquidity but, in addition, are interested in a firm’s ability to pay its long-term obligations. This aspect of the analysis is concerned with the solvency of the firm. In a solvency analysis, the statement user assesses the financial structure of the firm and its prospects for operating at an earnings level adequate to provide sufficient cash for the payment of interests, dividends and debt principal.
The aim of embarking on this study is:
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ORDER NOW
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
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
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.
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.
WE HAVE SECURITY IN OUR BUSINESS.
MONEY BACK GUARANTEE
ABSTRACT
There is a global confusion and misconception in identifying the objectives of financial statement and their usefulness to the general user groups in an office. Some accountant appear not to be aware of the objectives of financial statement in the execution of their accounting duties.
Many bodies and individuals like “R. J. Chambers, David Alexander and the National Association of Accountants” had accentuated on the objectives of financial statements in an organization long before I intended to carry out a survey of my own on the same issue.
It is on this background, that I therefore, conducted a research with a view of appraising, vindicating, exposing and making clearer the objectives of financial statements of accounting in the mounding office activities, and there usefulness to the general user groups in particular.
This research work will therefore throw some light on the many years old confusion and controversial issues on. What the financial statement is, its objectives and usefulness to the user groups.
TABLE OF CONTENT
CHAPTER ONE
- INTRODUCTION 1
1.1 OBJECTIVES OF THE STUDY 2
- SIGNIFICANCE OF THE STUDY 3
- LIMITATIONS OF THE STUDY 4
- DEFINITION OF TERMS 4
CHAPTER TWO
- LITERATURE REVIEW 7
2.1 OBJECTIVE OF FINANCIAL STATEMENT 7
- USERS OF FINANCIAL STATEMENT 8
- TYPES OF INFORMATION’S REQUIRED BY USERS OF FINANCIAL STATEMENTS
- CHARACTERISTICS OF USEFUL INFORMATION11
- USEFULNESS OF FINANCIAL STATEMENT TO GENERAL USER GROUPS
CHAPTER THREE
- SUMMARY OF FINDINGS 16
3.1 CONCLUSION 17
- RECOMMENDATION 18
BIBLIOGRAPHY 20
CHAPTER ONE
- INTRODUCTION
Percentage analysis and ratio analysis was developed to provide an efficient
Means by which a statement user can identify the important relationship between items in the same statement and trend in financial data. Percentages and ratios simplify the evaluation of financial conditions and past operating performance.
The information is used primarily to forecast a firm’s ability to pay its debts when due and to operate at a satisfactory profit level. However, because the analytical techniques are almost limitless – and so are the user’s special interests and objectives – the choice of proper ratios and percentages must fit their purpose. For example, some users of financial statements are concerned with evaluating the firm’s ability to meet its current obligations and still have sufficient cash left to carry out its other activities. In other words, they are concerned about the firm’s liquidity. The focus of this type of investigation is generally on the firm’s current assets and current liabilities.
Other users, such as long-term creditors and stockholders, are also concerned with the firm’s liquidity but, in addition, are interested in a firm’s ability to pay its long-term obligations. This aspect of the analysis is concerned with the solvency of the firm. In a solvency analysis, the statement user assesses the financial structure of the firm and its prospects for operating at an earnings level adequate to provide sufficient cash for the payment of interests, dividends and debt principal.
- OBJECTIVES OF THE STUDY
The aim of embarking on this study is:
- To identify the objectives of financial statements
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