Title Pages




Table of content



Background of the study

Statement of the problem

Objectives of the study

Significance of the study

Scope and limited of the study

Definition of terms



2.1 Accounting information report

2.2 Objective of an enterprises

2.3 Conflicting objectives of an enterprises requirement

2.4 Relate statutory and accounting guideling for desclosure



3.1 Research design and population

3.2 Sampling design and sample size

3.3 Service of Data

3.4 Data collection instrument

3.5 Method of data analusis

3.6 Profile of the case study



4.1 Data presentation

4.2 Test of Hypothesis



5.1 Summary

5.2 Conclusion

5.3 Recommendation




The corporate objective of an enterprise can be said to be bord or slome hold by a group of company dealing with out ward things, which are influenced by personal feeling or opinion. Also published accountings report are a means which an undertaken communicate information about its familial affair to interest individual or group of individuals. The report normally comprises the historical or baleeesheet and profit and boss account but may include other statement such as found statement and for cast or profit or dividend.

The proprietors of a company are recognized in law being that person owning its capital. The capital devided into slare and stock and by arguing slonc, investor became shareholder as evidence of their legal tiitle share hare transferable right and may be negotiated ether individual wishing to incorporate themselves for the purpose of caring and trade which are called promoter and to24 their responsibility to arrange for the process of incorpotation this involve lodging a number of document with the register of companies and paying the require fees.

The twoo most important document are the memorandum of association which defines the power and objective of the comparison, and article of association which contain the rules for its internal regulation. The names, objective and capital clauses are found in memorandum of association 

Once share have been issues, they become the property of individual investor who have accursed them and these investor are free to sell their share to anyone. The sale price to negotiate between the buyer and the seller and the dead may be affected through a stock if the shame are quoted share. The seller transfers his share formally to the buyer by noties to the company and the buyer is registered in the registered share holder as the new share holder. Share transfer in this way one known as registered share. An alternative type of share holding, which is resisters by law in same countries is know as a bearer share which does not need to be registered in the registered of shareholder consequently bearer. Shares are transfer rabble by hand

A company receives only the issue of a share and the legal effort of share holding is to grant ownership rights in respect of the farction of capital represented by the share and right to receve the appropriate perform of corporate net profit districution in the form of dividend. Companies usually retain a pertion of net profit for investment and distribute the balance as dividends.

The distinction between ownership and management is one of the most distention featime of corporate activity. As owner share holder may be considered and having ultimate control over the activities of the company through their right to appoint directors

Once appointed director exercise day to day control of the company affairs and although they are accountable to share holders, the diffusion of share among many shareholders, usually place direct in a very strong position. Although they are treated as statement of corporate asset on behalf of shareholders, the affective power to make decision of major importance in respect of those assets lays almost anlirely in their hands.

Social changes is attacking the traditional method of regulating corporate objective of an enterprises in a number of ways

First the reorganization of the right of employee to share managerial responsibility is an important feature of the democratization of corporate control. Employee participation in the management of companies in an explicit admission that the interests of employee are as important as those of shareholder.

Secondly, the concept of social responsibility which broaden the classical nation sterorship as definition of function of director to include a responsibility to all section of society having an interest in the activities of corporaty enterprises.

This consumers as well as the local community are including in the group of those having a rested in the nation of corporate activities.


The decision to undertaken an impact of corporate objective and the disclosure of accounting dta as a problem to study could be made under the imperfect knowledge of this following factors: given the increasing complecity and detail of report imformation with more emphasis on greater dislosure of accounting data lilke to know to whon a corporate financial report shold be directed to the information and adoption of incorect criteria for measuring the efficient of an enterprises the management ofm exsting shareholders waelth the content of financial statement.


The study seek to elicit readers about the shareholders understanding of the corporate objectives and the disclosure of accounting data and as such the following are the and of this study.

First, I attempted to find out the classic objectives of bosuness enterprises which are assumed to be the maximization of existing shareholder waelth.

Secondly, I enderoved to find out and study the welfare of the economy’s, shareholder, have been pursued and their information needs to describe in volalation from their holder of the financial abst.

Thirdly the formulation and adoption of incorrect criteria for measuring the efficient of the management of the form and the rationality of their decision, and finally I try to find out to know whom corporate financial report are directed to 


The study is relevant because it will expose the general data requirement of an ordinary commercial company. A corporate report is a package of information which diotribe the economic activities of an organization such as a limited company, it include the financial statement (Balance sheet and profit and loss account e.t.c)

The following characteristic of useful information identified for corporate report to contain

1. Comprehensibility

2. Reliability

3. Relevance

4. Objectivity

More also, the following provision must be complied with as regards disclosure in the balance sheet 

1. Loan advance

2. Deposit

3. Other investment


a. SCOPE: This project is carried out with in a manufacturing company breweries of 7up, pepsi and mirinda

b. Limitation of the study: The limitations are grouped user the following contract.

І. Time: Time is one of the major constrain miitating against this project, the time of the time. I was too slort and because of the slortness of the of the time, I was able together information which does not have much effect on the out come of the study

іі. Financial Constraint: Financial is one the major limitation to the study in fact, the research esited the company for survey for quit a number of times before I could finally get good respose from the company.

Unfortunately, it was during this project that the comercial drivers were charging excorbitant transport fare in the city

ііі. Lack of good accounting system and adequate information: This another contrant, company is yet to install proper accounting system and by this the account could not required information for this study.


Accounting: is the skill or practice of keeping and preparing business account or the recordiong of the financial transactions of a business in such a methodical manner that information on any point in relation to the tramsection be quieckly obtained.

DATA: this are series of observation measurement or fact information which are gathered in an organization or in finding of any project

Accounting Data: is the skill or practice of keeping and preparing business account throug series of observation measurement or fact and information gathered in an organization.

Promote: is any person or individual wishing to incorporate themselves for the purpose of carrying or trade, or help toward or move up to a higher rank in an organization.

Shareholder: this are risk bearer in a company if the company is prosperous they are given large amount of dividend if the company did not make a profit, ordinary share holder get no dividend, they have control over the activities, of the company through the right to appoint directors

Enterprises: is the entry into a bold or difficult undertaking or bold sprit run by individual that is involve which can 

a. Private enterprise

b. Public enterprise

Bond: This are bound, a committed certain or tied in a business of an organization.

Capital: this one money stock, funds or good or asset used in establishing a business, or amount ith which the company proposes to start business.

Involve: those are individual or group of peoplewho law out (money, tome effort) for profit or advantage and once share have been issued. It become the properties of individual investor who have asquired them and they are free to sall their share to anyone.

Ordinary Share: is a unit in the capital student of a company which the shareholder in a company share. A great majority of enterprenure or investor stake their fortune in the comapany through share.




In an organization management is confronted with many information, both formal and informal through people observation experience and as reported through formal meetings and discussions and through the organizational information system e.g formal statement which take and are costly prepared but thing are precise consistence, accurate and comprehensive therefore any organization should institute some for of management information system of which accounting is a part.

For accounting to provide the information required by management the information should be reported in the correct form this means that certain guideline should be followed normally.

Guideline relating to the users of the information are: 

і. The formal format of the report

іі. The uses of the report

ііі. The frequency of the report

The level of manager who will use a report should be considered in its preparation. A report for top level manager will be more comprehensive or under in scope and also feedback. System should be beould in so that the user could discuse with the accounting the action resulting from the report.

Guidline relating to value of the report

For a report to serve its purpose, it should meet the folloing requirements.

і. It should be prompt

іі. It should be accurate as possible with on the time limit available.

ііі. The frequency of the report should be note, as some information are needed regular on routine basis.

іν. Draw description between detaild and accuracies more information them. They are required would be unecessary while handequate information can bread sub-optimization in decision making.

ν. The pourpose of the report, the use of which it will be put, the decision to be made based on it will affect the value of a report.

A good accountting report should have the following characteristic;

1. It should have a slort meaningful heading

2. The period that the report related should be state

3. The date of preparation should be stated

4. Round-up figures where appropriate

5. Where appropriate, give summary and sub-total



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