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TITLE PAGE

FINANCIAL STATEMENTS ANALYSIS AS A MEASURE OF PERFORMANCE AND EFFICIENCY IN BANKING SECTOR IN NIGERIA

BY

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EE/H2013/01430
DEPARTMENT OF ----
SCHOOL OF ---
INSTITUTE OF ---

DECEMBER,2018

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APPROVAL PAGE

This is to certify that the research work, "financial statements analysis as a measure of performance and efficiency in banking sector in nigeria" by ---, Reg. No. EE/H2007/01430 submitted in partial fulfillment of the requirement award of a Higher National Diploma on --- has been approved.

By
---                                                     . ---
Supervisor                                                  Head of Department.
Signature……………….                           Signature……………….        

……………………………….
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External Invigilator

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DEDICATION
This project is dedicated to Almighty God for his protection, kindness, strength over my life throughout the period and also to my --- for his financial support and moral care towards me.Also to my mentor --- for her academic advice she often gives to me. May Almighty God shield them from the peril of this world and bless their entire endeavour Amen.

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ACKNOWLEDGEMENT

The successful completion of this project work could not have been a reality without the encouragement of my --- and other people. My immensely appreciation goes to my humble and able supervisor mr. --- for his kindness in supervising this project.
My warmest gratitude goes to my parents for their moral, spiritual and financial support throughout my study in this institution.
My appreciation goes to some of my lecturers among whom are Mr. ---, and Dr. ---. I also recognize the support of some of the staff of --- among whom are: The General Manager, Deputy General manager, the internal Auditor Mr. --- and the ---. Finally, my appreciation goes to my elder sister ---, my lovely friends mercy ---, ---, --- and many others who were quite helpful.

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TABLE OF CONTENT
Title page                                                                       i
Certification                                                                            ii
Dedication                                                                     iii
Acknowledgment                                                           iv
Proposal                                                                        vii                
Table of content
CHAPTER ONE
1. 1 Introduction                                                            7       
1.2 Statement of problem                                                        9
1.3 Research questions                                                  10
1.4 Objective of the study                                              11
1.5 Research hypothesis (Ho, Hi)                                  12
1.6 Significance of the study                                          13
1.7 Scope of the study                                                   13
1.8 Definition of key term                                              14
1.9 Plan of the study                                                      15

CHAPTER TWO
2.1 Literature review                                                      18

CHAPTER THREE
3. 1 Research methodology                                            51
3.2 Source of Data                                                         51
3.3 Population of the Study                                           52
3.4 Sample size                                                              52
3.5 Method of Data Collection                                                52
3.6 limitation of the methodology                                  53

CHAPTER FOUR
4. 1 Introduction                                                            54
4.2 Data Presentation and Analysis                               54
4.3 Data Interpretation                                                  62

CHAPTER FIVE
5.1 Findings                                                                            65
5.2 Summary                                                                 67
5.3 Conclusion                                                               71
5.4 Recommendations                                                   72
References                                                                      75
Questionnaire 

CHAPTER ONE
INTRODUCTION
The strength of any organization could be properly assessed only from its financial position as it shall be reflect in the account data. The important of corporate financial reporting view of developing in the money market and capital market cannot be emphasized.
Financial statement analysis is the process of identify the financial strengths and weaknesses of the firm by properly establishing relationships between the items of the balance sheet and the profit and loss account.

STATEMENT OF RESEARCH PROBLEM
The statement of research problem shall be as follows:
i. Ratio of the case study does not have meaning except is being compared with same standard.
ii. The interpretation of ratio rendered invalid as a of change in the value of money.
iii. The difference in definition of items in the balance sheet and income statement make the interpretation of ratio different.

OBJECTIVE OF THE STUI)Y
The objective of financial statement shall be to gain and understanding of the firm’s current financial condition as well as its nature prospects which is turn can serve as the basic for decision making in the same light.
The objective of the research work shall also be.
1. To determine the efficiency of the management of first bank plc.
2. To accomplish this objective, financial ratio measure efficiency of an enterprise such as profit margin, net profit margin, return on total asset and net asset and other necessary ratio woe identified for calculation for period of one year.

RESEARCH QUESTION
The research question of this research work shall be as follows:
i.) Does ratio analysis have any effect on the performance of banks?
ii.) What are the significant roles of financial statement and balance sheet of the case study?

FORMULATION OF RESEARCH HYPOTHESIS
Ho: Does financial statement analysis have impact on performance efficient in the banking
Hi: Financial Statement has an impact on performance efficiency in the banking industry.

SIGNIFICANCE OF THE STUDY
The research work significance shall be show the clear understanding of financial statement analysis bee, recent studies have emphasize the need to wide the area of responsibility of financial statement to take into cognizance the numerous users group.

RESEARCH METHODOLOGY
The research methodology shall be to design the necessary instrument by the researcher in order to later the relevant information require for accomplishii1c the research work. A tool for performance evaluation used secondary data for the analysis of financial statement.

DEFINATION OF UNFAMILIAR TERMS
The unfamiliar term in this research work show as follow:
i. Efficiency: The quality of doing well with no waste of time or money.
ii. Cognizance: This is knowledge or understanding of the importance of the case.
iii. Sector: This is a part of area of activities especially of country economy.

ORGANIZAT1ON OF THE STUDY
This research work shall be divided into a five chapters for ease of presentation of the facts and figure gather.
Chapter one shall consist of introduction, statement of problem, research question, research question, objective of the study, research hypothesis (HO, Hi) significance of the study, scope of the study definition of the key term and organisation the study .
Chapter two shall be literature reviews, historical background of the first an of Nigeria plc, nature of the financial statement analysis, the principle tool of analysis, nature and purpose of financial ratio and users of financial statement analysis e.t.c
Chapter three shall be present research design, data collection method, validity of ratio analysis, reliability of a data and method of data analysis.     
Chapter four shall present talk about introduction, data presentation and analysis, data interpretation.
Finally, chapter five shall be explaining findings. Summary, conclusion and recommendation.

CHAPTER ONE
1.1 INTRODUCTION
The organization strength of any enterprises could be properly access only from its financial position as it shall be reflect in the account data. The important of corporate financial reporting view of developing in the money market and capita market cannot be over emphases. Financial, statement analysis is the process of identifying the financial strength and weakness of the balance sheet and profit and loss account.
However, accounting information gives the summary of the economic performance and the situation of a business enterprise as well as it profitability. They also review how the provision of their resources has been effectively utilized. the use of the information provided is virtually of modern society. Decision take on the basis of such information affect the millions of people all over the world with ever increasing number of user whose interest are becoming more and more diverse, the need for proper understanding of such financial statement cannot be over emphasis. In order to arrive at a right conclusion, it is imperative that the account regaled a time fear review.
Corporate reporting service as an effective means of communicating financial statement and other data by companies of shareholder, prospective investor, government authority and general public.
Annual report and accounts are the cost significant single communication of economic and financial information to the shareholders and other interested group.
Annual report and accounts are therefore central to corporate reporting in order for the users of this annual reports and account to make use of its, there is need to further analysis the information contained in the financial statement .The income statement and balance sheet can be of great benefit to some of the users when properly analyzed.
One of the most important functions of financial accounting is to report information to external parties. The set of people who do not take part in the day to day management of the business
Such as the creditor, shareholders, investors, bankers are individual and organization that finance the firms operation.
Finally, each of these parties has an interest in analyzing and interpreting one or more broad area of business, especially its financial soundness and stabilized the efficiency of its management as well as future prospect for investors.

1.2 STATEMENT OF PROBLEM.
The statement of problem are comprise of the following
i. Ratio of the case study does not have meaning except is compared with same standard
ii. The interpretation of ratio rendered invalid as a result of change in the value of money.
iii. The difference in definition of items in the
Balance sheet and income statement make the interpretation of ratio different.
iv. The ratio calculated at a point in time are less informative and effective as they suffer short term changes.
v. the wide range of the bank operation have make it difficult to develop a meaningful set of industry average for comparism.

1.3 RESEARCH QUESTION
i. Does ratio analysis have any effect on the performance of banks?
ii. What are the significant roles of financial statement and balance sheet of the case study?
iii. How does the bank control the risk of illiquidity?

1.4 OBJECTIVE OF THE STUDY.
Financial statement analysis provides a method for assessing the financial strength and weakness of all enterprises using information found in its financial statement.
The annual report and account, the objective of this analysis is to gain and understanding of the firm’s current financial condition as well as its nature prospects which in turn can serve as the basis for decision making in the same light of the above objective of financial statement analysis the objective of the research work in the second folds are:
i. To determine the efficiency of the management Of first bank plc.
ii. To accomplish this objective financial ratio that measure efficiency of an enterprises such as gross profit margin net profit margin retune on total asset and net asset and other necessary ratio would be identified calculate for period of one year.
iii. to analysis the role of first bank of Nigeria of the proffered sector of the economy such as industry and agriculture.
iv. To appraise first bank contribution to the economic development
V. To analysis some of the problems confronting the first bank of Nigeria in the cases of carrying out their services.
vi. To make recommendation based on the finding of the study.

1.5 RESEARCH HYPOTHESIS {HO, HI}
H0: does financial statement analysis have a negative impact on performance efficiently in the banking industry?
Hi: financial statement analysis has an impact on performance efficiency in the banking industry.

1.6 SIGNIFICANCE OF THE STUDY
The significance of the study is to show the clear understanding of financial statement analysis because recent studies have emphasized the need to widen the area of responsibility of financial
Statement to rake into cognizance the numerous users group and their divers’ interest.

1.7 SCOPE OF THE STUDY.
i. Time constraint: there has been as restriction concerning time allowed for the research work
ii. Lack of enough food: there has been a weak financial capability faced by the researcher while conducting the research.
iii. Insufficient data: the researcher could nor afford to obtained some essential material ii the course of the research work
iv. Uncooperated attitude and in accurate information given by the responder is another challenges faced by the researcher

1.8 DEFINITION OF KEY TERM.
Efficiency: The quality of doing well with no waste of time or money.
Sector: This is a part of area of activity especially of a country’s economy.
Emphasized: To give extra a force to a word or phrases when you are speaking especially to show that it is important.
Investor: This can refer to as a person or an organization that invest money in business.
Performance: this is the act of performing a play concert of some other form of entertainment or the act or process of performing a taste and action.    
Stability: it means quality or state of being steady and not changing or being disturbed in anyway.
Conflict: This is a situation in which people groups are countries are involved in a serious disagreement or argument.
Information: This can be defined as a fact or detail written on document that is sent from one person to another form that special language.
Analysis: This can be defined as a detail study in order to understand more about it.
Cognizance: This is knowledge or understanding of the importance of the case.

1.9 PLAN OF THE STUDY
The research work has been divided into five chapters for case of presentation of the facts and figure gathered.
This chapter contains the introduction statement of problem; research question; objective of the study; research hypothesis (H0, Ho).significance of the study; scope of the study:
Definition of the key term and plan or the study.
Chapter two treat literature review which include various definition and historical background of the First Bank of Nigeria PLC, nature of the financial statement analysis the principle tool of financial ratio, nature and purpose of financial ratios, users of financial statement analysis. Classification of financial ratios and profit before taxation.
Chapter three present research methodology. Research design, data collection method, and validity of ratio analysis, reliability of a data and method of data analysis.
Chapter four discuss introduction, data analysis and presentation, data interpretation and test hypothesis finally, five throw light on findings, summary, conclusion and recommendation.

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