Accounting Information Requirements In A Group Of Companies (a Case Study Of Nigerian Bottling Company Plc)

This research will be based on the accounting information requirement as presented in the final account to be form expected of a group. Emphasis is very much laid on the specialized accounting information required of a group. The method of treatment / adjustment of certain items peculiar to group’s actuality and position were also looked at. 

Furthermore, the cornerstone of those research is the consolidated profit and loss account and consolidated balance sheet of a group presented in the final account of a holding company. 

Chapter two tries to explain the legal requirement on accounting information of a group, its accounting records, forms and content of group financial statement. It equally looks at the accounting standard as it effects group companies, IASC consolidated financial statement, preparation of consolidated balance sheet, adjustment of the Data of acquisition, consolidates profit and loss account and group source and application of fund statement. 

Chapter three deals with issues like categories of research used, sources of data, method of research, research measurement instrument used, design of measurement, instrument and data analysis. This will help us to acquire information from fieldwork i.e. our case study.

Chapter four presents and analyses the fieldwork the researcher used. This case study Nigerian Bottling Company Plc. was critically studied and those features necessary for assessing the adequacy of its accounting information highlighted. 

chapter five has to do with the summary of findings, recommendations and conclusions. 

Title page

Dedication

Certification

Acknowledgement

Proposal

Title page

CHAPTER ONE 

1.0Introduction

1.1A brief History of Nigerian Bottling 

Company Plc. and its Subsidiaries.

1.2Statement of the problems.

1.3Objective of the study.

1.4Relevance of the study.

1.5Scope and limitation.

1.6A brief background of the reporting

requirement for Group Companies.

1.7Definition of terms.

Reference

CHAPTER TWO 

2.0Literature Review

2.1Legal requirements on Accounting Information of A Group

2.2Accounting records.

2.3Form and content of Group financial statement.

2.4Accounting standards as it affects group companies.

2.5IASC Consolidated financial statement.

2.6Preparation of consolidated balance sheet.

2.7Adjustment of the date of acquisition.

2.8Consolidated profit and loss account.

2.9Group source and application of fund statement.

Reference

CHAPTER THREE 

3.0Research Methodology

3.1Categories of research use.

3.2Sources of data.

3.3Method of research.

3.4Measurement instrument.

3.5Sampling and sample size.

3.6Design of measurement instrument.

3.7Validity of instrument.

3.8Data analysis technique.

Reference

CHAPTER FOUR

4.0Data Presentation And Analysis

4.1Accounting Information Requirement Fulfilled:

4.2Annual reports 1998 – compliance with status.

4.3Consolidation of Accounts.

4.4Measure of activity in Nigeria Bottling Company Plc.

Reference

CHAPTER FIVE 

5.0Summary, Recommendation And Conclusion

5.1Summary of findings

5.2Recommendations

5.3Conclusions

Bibliography

Appendix