THE RELEVANCE OF SOURCE DOCUMENTS TO THE PREPARATION OF FINANCIAL STATEMENT
(A CASE STUDY OF GUINNESS NIGERIA PLC, BENIN CITY)
ABSTRACT
Source documents have a powerful function in the accounts. They almost also have a strong line relationship with the preparation of Financial Statements in any organization. Guinness Nig. Plc. was used as a case study in this project. This study highlights the vital importance of source documents in the accounting process. And how they form bedrock upon which all accounting evidence and practice are based. Even the vital role they play in the auditing of the books of account of any organization. From the field research carried out it was discovered and confirm that source documents were sacred in Guinness Nig. Plc. it was also confirm that source documents are now not only paper based but also electronic based source documents. Both are now strong part of record keeping process and backed by law and official policies of organizations including Guinness Nig. Plc.
TABLE OF CONTENT
Content Page
Title Page i
Approval Page ii
Dedication iii
Acknowledgement iv
Table of content v
List of tables viii
Abstract ix
CHAPTER ONE
1.0 Background of the study 1
1.1 History Of Guinness Nigeria Plc 2
1.2 Statement of the problem 5
1.3 Research Question 6
1.4 Research hypothesis 6
1.5 Purpose of the study 9
1.6 Significance of the study 10
1.7 Scope and limitation of the study 11
1.8 Definition of terms 12
CHAPTER TWO
2.0 Literature Review 14
2.1 Introduction 12
2.2 The Meaning Of Financial Statement 13
2.3 Features Of Financial Statements 15
2.4 The Meaning Of Source Documents 16
2.5 Types Of Source Documents 17
2.6 The Relevance of source document to the preparation of
Financial Statement 21
2.7 An Overview Of Accounting Source Documents 23
2.8 What Are Accounting Source Documents? 24
2.9 What Are Characteristics Of Accounting Source
Documents? 27
CHAPTER THREE
3.0 Research methodology 33
3.1 Introduction 33
3.2 Research design 34
3.3 Area of the study 34
3.4 Population of the study 35
3.5 Sample and sampling technique 35
3.6 Method of data collection 36
3.7 Method of data analysis 36
CHAPTER FOUR
4.0 Data presentation and Analysis
4.1 Introduction 37
4.2 Presentation of Data 37
4.2 Research Question 38
4.3 Test of Hypotheses 47
4.4 Discussion Of Findings 50
CHAPTER FIVE
5.0 Summary, conclusion and recommendation 53
5.1 Summary of Findings 53
5.2 Conclusion 55
5.3 Recommendation 56
References 58
Appendix 1 60
Appendix 2 61
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