The purpose of this research work was to determine the application of accounting principles in insurance companies. The limitations that prevent their proper application and whether insurance accounts are in conformity with the generally accepted accounting principles.
Data were collected from respondents mainly accountant and managers from different insurance companies in Onitsha through personal interview.
However, the outcomes showed that the accounting principles adopted by insurance companies and the same from the ideal principles. Although there are some branches of insurance companies that do not have a branch accountant, these branch will only forward their cash book to head office account.
Some insurance companies suggested recommendations on home accounting problems encountered. It is the researchers believe that if the recommendation given in chapter three of this study where actually followed, the will help in promoting the insurance business in Nigeria.
Title Page                        ii
Approval Page                     iii
Dedication                        iv
Acknowledgement                     v
Abstract                         vii
Table Of Contents                     viii
I.   Chapter One
Introduction   1
1.1   Background Of Study               1
1.2   Statement Of Problem               4
1.3   Objectives Of The Study               5
1.4   Scope Of Study                  6
1.5   Limitation Of Study               6
1.6   Definition Of Terms               7
II.   Chapter Two
2.0   Literature Review                  9
2.1   Accounting Aspect                  9
2.2   Accounting Principles                10
2.3   Insurance Aspect                  12
2.4   Summary Of Related Literatures          13
Chapter ThreeÂ
3.1   Summary                     14
3.2   Findings                     15
3.3   Recommendation                  16
Reference                     18
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