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 statement disclosed that although investors and performance evaluation analysis realized 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
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
HISTORICAL 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 ANALYSISADVISES
FINANCIAL REPORTING BY BANKS
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
METHOD OF DATA ANALYSIS
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
DATA ANALYSIS
TEST OF HYPOTHESIS
CHAPTER FIVE: SUMMARY, RECOMMENDATIONS ANS CONCLUSIONS
SUMMARY OF FINDINGS
RECOMMENDATIONS
CONCLUSION
BIBLIOGRAPHY
APPENDIX