ABSTRACT
The study was carried out to analyse how
organizations and other stakeholders can make use of accounting ratios
to critically analyse financial statements to evaluate organizational
performance, using Union bank as case study. Union Bank of Nigeria Plc.
The analysis of financial disclosed that although investors and
performance evaluation analysis reliced on financial statement in the
decision and appraisal. The reliability of financial reports especially
during inflation as in currently prevalent is not assured as a result
of the historical cost convention as a basis for asset valuation;
consequently, the use of these reports now in decision-making may lead
to inadequate decisions.
TABLE OF CONTENT
TITLE PAGE
APPROVAL PAGE
DEDICATION
ACKNOLEDGEMENT
ABSTRAT
TABLE OF CONTENTS
CHAPTER ONE INTRODUCTION
STATEMENT OF THE PROBLEM
OBJECTIVE OF THE STUDY
RESEARCH QESTIONS
RESEARCH HYPOTHESIS
SIGNIFICANCE OF THE STUDY
SCOPE AND LIMITATION OF THE STUDY
DEFINITION OF TERMS
CHAPTER TWO
REVIEW OF RELATED UTERATURE
HISTORICA BACKGROUND OF UNION BANK OF NIGERIA PLC
THE NEED FOR FINANCIAL REPORTS
THE COMPOSITION OF THE FINANCIAL REPORTS
THE CHIAIRMANS REPORTS
THE DIRECTORS REPROT
THE AUDITORS REPORT
THE FINANCIAL STATEMENT
VARIOUS USERS OF FINANCIAL REPORTS AND THEIR
INFORMATION NEEDS
SHAREHOLDERS
LONG-TERM CREDITORS
SHORT-TERM CREDITORS
TAX AUTHORITIES AND GOVERNMENT
EMPLOYEES AND TRADE UNIONS
MANAGEMENT
ANANLYSISADVISES
FINANCIAL REPORTING BY BANKS
INTRODUCTION
THE PRUDENTIAL GUIDELINES
PERFORMANCE EVALUATION IN THE BANKING
INDUSTRY
EFFICIENCY AND PROFITABLITY
POTENCIAL AND ACTUAL GROWTH
LOANS AND ADVANCES
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
RESEARCH DESIGN
SOURCES OF DATA
PRIMARY SOURCES
SECONDARY SOURCES
POPULATION OF THE STUDY
MATHOD OF DATA PRESENTATION
METHODS OF DATA ANALYSIS
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
DATA ANALYSIS TECHNIGUES
TEST OF HYPOTHESISI
CHAPTE FIVE
FINDINGS, RECOMMENDATIONS ANS CONCLUSIONS FINDINGS
RECOMMENDATIONS
CONCLUSION
BIBLIOGRAPHY
APPENDIX