The Role Of Accounting Concepts And Convention In Financial Reporting

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ABSTRACT
Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduced price, as in the case of the public sector.  The performance of such business organization has to be reported in monetary terms to the owners of the business. The project is on the “The Role of Accounting concepts and convention in financial Reporting”.  This project was divided into five chapter. In the course of this research, the researcher made use of  both primary and secondary data, structured questionnaires were the methods used for the collection of primary data, and secondary data were also collected from textbook and various research materials.  The researcher used population of 120 selected randomly. But using Taro Yamani, a sample size of 40 was used.  In chapter four table and Chi-square was used as a statistical tool for analyzing the data.  In which he recommended that, they ensure a high degree of standardization in financial reporting by narrowing down in limits within which the accounts can exercise judgment thus achieving objectivity in financial reporting. And recommended the organization should follow the same method of accounting concepts and convention always and this could help in providing a framework in constructing financial report.



TABE OF CONTENTS
Cover Page i
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of Contents vii

CHAPTER ONE
1.0 Introduction 1
1.1 Background of the study 1
1.2 Statement of the problem 5
1.3 Objectives of the Study 6
1.4 Research Questions       8
1.5 Significance of the Study 8
1.6 Scope of the Study 10
1.7 Limitation of the study 11

CHAPTER TWO
2.0 Review of Related Literature
2.1 Overview of Financial Reporting 13
2.2 Definition of Accounting 14
2.3 Accounting Concepts and Convention 16
2.4 The Meaning of Financial Statement 28
2.5 Classification of Financial Statement   30
2.6 Objectives of Financial Statement 31
2.7 Characteristics of Financial Information 34
2.8 Types of Financial Statement 39
2.9 The use of Financial Statement 48
2.10 The Role of Accounting Concept and Convention in the Preparation of Profit and Loss Account and the Balance Sheet
2.11 The Profit and Loss Account 53

CHAPTER THREE
3.0 Research Design and Methodology
3.1 Research Design 57
3.2 Area of the Study 58
3.3 Population of the Study 58
3.4 Sampling Method 58
3.5 Research Instrumentation 61
3.6 Source of Data 61
3.7 Methods of Investigation 63

CHAPTER FOUR
4.0 Presentation of Analysis of Data 64
4.1 Analysis and Interpretation of data 65
4.2 Testing of Research Questions 94

CHAPTER FIVE
5.0 Summary of Findings 97
5.1 Conclusions 99
5.2 Recommendations 100
Bibliography
Appendix  1
Appendix II

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(2014, 11). The Role Of Accounting Concepts And Convention In Financial Reporting.. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/4334/the-role-of-accounting-concepts-and-convention-in-financial-reporting-3019
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"The Role Of Accounting Concepts And Convention In Financial Reporting.." ProjectStoc.com. 11, 2014. Accessed 11, 2014. https://projectstoc.com/read/4334/the-role-of-accounting-concepts-and-convention-in-financial-reporting-3019.

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