A CRITICAL ANALYSIS OF THE USE OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION (A CASE STUDY OF UNION BANK NIGERIA)
The study was carried out to analyze how organizations and other stakeholders can make use of accounting ratios to critically analyze financial statements to evaluate organizational performance, using Union bank as a case study. Union Bank of Nigeria Plc. The analysis of financial disclosed that although investors and performance evaluation analysis relied on the 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 ACKNOWLEDGMENT ABSTRACT TABLE OF CONTENTS
CHAPTER ONE INTRODUCTION STATEMENT OF THE PROBLEM OBJECTIVE OF THE STUDY RESEARCH QUESTIONS RESEARCH HYPOTHESIS SIGNIFICANCE OF THE STUDY SCOPE AND LIMITATION OF THE STUDY DEFINITION OF TERMS
CHAPTER TWO REVIEW OF RELATED LITERATURE HISTORICA BACKGROUND OF UNION BANK OF NIGERIA PLC THE NEED FOR FINANCIAL REPORTS THE COMPOSITION OF THE FINANCIAL REPORTS THE CHAIRMAN'S REPORTS THE DIRECTORS REPORT 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 ANANLYSIS\ADVISES FINANCIAL REPORTING BY BANKS INTRODUCTION THE PRUDENTIAL GUIDELINES PERFORMANCE EVALUATION IN THE BANKING INDUSTRY EFFICIENCY AND PROFITABILITY POTENTIAL 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 METHOD OF DATA PRESENTATION
METHODS OF DATA ANALYSIS
DATA PRESENTATION AND ANALYSIS
DATA ANALYSIS TECHNIQUES
TEST OF HYPOTHESIS
CHAPTER FIVE FINDINGS, RECOMMENDATIONS ANS CONCLUSIONS FINDINGS RECOMMENDATIONS CONCLUSION BIBLIOGRAPHY APPENDIX.