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 1Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 60
Appendix 2 Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 61
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