An Assessment Of Financial Statement In Decision Making (A Case Study Of Cocacola Company, Ilorin)

Project and Seminar Material for Accountancy / Accounting

An Assessment Of Financial Statement In Decision Making (A Case Study Of Cocacola Company, Ilorin)


An assessment of financial statement in decision making is of great important in any organization the coca cola in ilorin. Assessment and statement in decision making.

However the prominent of financial and other decision making cannot be over emphasized most especially in coca cola depot.

  • Chapter one contain the historical background of the coca cola which happen to be the mother of companies.
  • Chapter two contain literature review, the introduction, the concept of the study and source of the study .
  • Chapter three contain research methodology, research design, source of data and the sampling techniques.
  • Chapter four contain the data analysis and interpretation.
  • Chapter five contain the summary, conclusion and recommendation.

Table of Content

  • Title page
  • Certification
  • Dedication
  • Acknowledgement
  • Abstract
  • Table of content

Chapter One:


  • 1.1 Background of the study
  • 1.2 Statement of the study
  • 1.3 Purpose/objectives
  • 1.4 Significance of the study
  • 1.5 Research hypothesis
  • 1.6 Scope of the study
  • 1.7 Limitation of the study
  • 1.8 Plan of the study
  • 1.9 Definition of terms

Chapter Two:

Literature Review

  • 2.1 Introduction
  • 2.2 Financial statement and decision making introduction
  • 2.3 Importance of book-keeping and financial statement for management
  • 2.4 Purpose of financial statement to decision making
  • 2.5 Financial statement and planning
  • 2.6 Financial statement and control
  • 2.7 Financial statement as an aid to measuring performance
  • 2.8 Interpretation of company annual report
  • 2.9 Ratio analysis

Chapter Three:

Research Methodology

  • 3.1 Historical background of Nigeria bottling company
  • 3.2 Research design in assessing financial statement in decision making.
  • 3.3 Population study in assessing financial statement in decision making
  • 3.4 Sample and sampling techniques in assessing financial statement in decision making
  • 3.5 Data collection instruments
  • 3.6 Method of data collection
  • 3.7 Method of data analysis in assessing financial statement in decision making
  • 3.8 Limitation of the methodology

Chapter Four:

Presentation, Analysis and Interpretation

  • 4.1 Introduction
  • 4.2 Data presentation and interpretation
  • 4.3 Testing of the hypothesis

Chapter Five:

Summary, Conclusion and Recommendation

  • 5.1 A brief introduction of the chapters
  • 5.2 Summary of the whole study
  • 5.3 Summary of the findings
  • 5.4 Conclusion
  • 5.5 Recommendation
  • 5.6 Suggestion for further study
  • Appendix
  • Reference

Chapter One


1.1 Background of the Study

Financial statement has been defined by the statement of accounting standard no. 2 (sas 2) as the means of communicating to interested parties, information on the resources obligation and performance of the reporting entity or enterprises financial statement therefore, are statement of statement of summarized transaction of a business organization, prepared and presented basically for a time period for various decision making situation by a variety of users.

According to SAS no 1 financial statement are on conversion derived from experience. The conversion originated from such concepts as entity, going concern, periodicity, realization, matching, consistency and historical cost. The purpose of this statement is not evolve a basic theory of accounting but to identify some of these concepts wh1ich are generally accepted. Finance statement are there generally accepted. Financial statements are there fore expected to be simple, clear and easy to understand by all users. The publisher financial statement are prepared inform of reports.

However, many people think of financial statement as statement highly technical documents which can be understood by those with accounting knowledge financial statement provide information needed as a basis for making business decision that will enable management to guide the company on a profitable and solvent course.
Financial statement consist of balance sheet profit account and loss account, notes to the account cash flow statement, value added statement and historical financial summary.

Decision making is normally derived as a choice. Between at least alternatives courses of action. If a choice does not have to be made to solve problem. An individuals is not actually involved in a decision are influenced by a combination of objective and factors. In most situations, it is possible to analyze some of the consequences of alternative action in decision. Financial statements of provide a means for such quantitative analysis. Users of financial statement include investors, potential employer, potential director, and rvenue and regulatory, authorities (sas1).

The need information about business organization in making business decision but have neither direct access to the reporting organization records legislature power to them in special manner.

Management of the company therefore, met the needs of these users preparing general financial statement covering the result of business activities and the economic resources entrusted to them and obligation incurred by entrusted to them and obligation by them.

1.2 Statement of the Problem

It was unfortunate, that the management of the business organization and some other users of financial statement do not use them when making vital business decisions.

1.3 Objectives of the Study

The main objectives of this project is to collect information and understanding of the use of information, the financial statement provided on the affair of a company (i.e coca cola bottling company, ilorin) and server as an aid to the management decision making. Much emphasis is going to the laid on the interpretation of accounting figure rather than the process of data accumulation and statement preparation. Nevertheless, for read approach and professionals in accounting sector who wish to give an understanding of how accounting serves as an aid to management decision making which goes beyond the narrow professional approach found in day of fay running of organization. Therefore, the study will critically examine the extent to which financial statements decision making.

It which show the principles that will guide the financial management accounts of coca cola company in preparing their financial statement for management consumption. The study will pinpoint some weakness that need retredy and financial statement should be related upon to be used as to planning, policy and control in an organization. It will provide the ways of measuring pass operations, regulating performance and future estimate.

1.4 Significance of the Study

  1. Serving as a future for further research in demonstration that an assessment of financial statement is decision making will be beneficial.
  2. An effective tool in assessing financial statement will be beneficial to other organization
  3. Educating people that without an assessment of financial statement a good decision will not be made.

1.5 Research Hypothesis

The under listed hypothesis are raised and ested in the later chapter.

This 1is in order to determine how the adoption of financial statement could serve as a guide for decision maker towards the effective and efficient management principles and accounting procedures and the integrating forces towards the effective realization of company’s objectives.

Information provided by financial statements is prominent feature, which has a significance effect on the management of resources. A significant relationship exist between financial statement information and prompt efficient decision making by executive. Analysed information generated from financial statements are necessary indicative of performance of the company operating statements tend to depend more on accounting information then non account information.

1.6 Scope of the Study

The scope of the study is to highlight the assessment of financial statement in decision making with the particular reference to the coca cola bottling company Ilorin branch. Therefore the geographical limit is intended to be only at Ilorin branch, so the study will be confirmed to a particular section of the company namely the management and the accounting sections. The categories of staff covered are managerial, supervisory and intermediate staff.

The information collected is defined as communication in oral, graphic or written form. Due to large bias associated with oral, with written or graph communication. It is hope that the study will serve as a good supplement to the contribution made by various authors of financial statement as an aid to management decision making.

1.7 Limitation of the Study

Some of the limitation or problems faced by the researcher including these listed below:

The duration of time upon the limit for should be complete short i.e the time limit for the completion and submission of the project is short but researcher was also to collect credible data needed for the completion of the completion of the work. Hindrance in data collection: this was due to the fact that giving out information ownening their ways of assessing financial decision making coca cola bottling company was not easily give out by the employees. Finally the fund that was available to the researcher was insufficient as there was need to travel between one place to another, transportation cost was too exorbitant but the researcher was able to source for limitation.

1.8 Scope of Study

The research work takes the following format

Chapter one contain introduction to the topic of the project work, which includes the problems of the study, purpose/objectives of the study, significance of the study, research hypothesis, scope of the study, limitation of the study, plan of the study, definition of terms.

Chapter two embodied literature review introduction what is financial statement, financial statement and decision making introduction, importance of book keeping and financial statement and planning, financial statement and control, financial statement as an aid to measuring performance, interpretation of company annual report ratio analysis.

Chapter three deals with research methodology historical background if Nigeria bottling company, research design in assessing financial statement in decision making, population study in assessing financial statement in decision making, sample and sampling techniques in assessing financial statement in decision making, data collection instruments, method of data collection, method of data 1analysis in assessing financial statement in decision making, limitation of the methodology.

Chapter four examines data presentation analysis and interpretation, testing of the hypothesis.

Chapter five examines, testing of the hypothesis recommendations, appendix, conclusion and recommendations, appendix, reference.

1.9 Definition of Term

1. Financial Statement:

This 1is a document reporting business financial performance and resources.

2. Book Keeping:

Is the actual systematic recording of daily transaction in the appropriate book. It is an integral part of accounting.

3. Financial Investors:

Investors (individual or firm) who make investor, decisions primarily based on the prospect for financial gain, financial investors tend to sued financial skills and methods to increase returns and manage risks.

4. Commercial Bank:

An institution which accepts deposit makes business loans and offer related service.

5. Creditor:

A person on organization which extends credit to others.

6. Planning:

An act of formulating a program for a definite course of action.

7. Controlling:

An of evaluate the performance with standard set by the organization.

Chapter Five

Summary, Conclusion and Recommendations

5.1 A Brief Information of the Chapters

In our chapter one we are able to know the background of the study, the statement of the problem, research questions in which we are able to know everything. We also proceeded into chapter two when we can say something about the history of coca.cola bottling company in Nigeria and Ilorin, we also know the important of book keeping to the management, the purpose of the financial statement and interpretation of annual report and lastly on chapter two ratio analysis.

5.2 Summary of the Whole Study

To put and end to this, I will like to say something about the whole study despite a lot of constraint. We are also having something tangible to say about the study.

The historical background of coca-cola is not well known to some set of people and we are able to know them, the importance of book-keeping to coca-cola is also known, the interpretation of annual report is also known up to the testing of the hypothesis that we presented on a chi-square way all these on the summary of while study that aids on topic: THE AN ASSESSMENT OF FINANCIASL STATEMENT IN DECSION MAKING.

5.3 Summary of the Finding

The research is designed to find as ‘’ An assessment of financial statement in decision making’’ during the cover of the study four hypothesis were raised in chapter one this project. These hypothesis were tested against data collected from our case study { the coca- cola company, the} with the use of statistical techniques and careful observation of responses of the respondent based on the finding we have the following.

It was observed that financial statement and prominent feature which have significance effects on the management of resource. It was also established that a significance relationship exist between timing of financial statements information and prompt decision making by executive. It was established that analysis information generated from financial is necessarily indicative of the performance of the company.

5.4 Conclusion

We therefore, discovered the assessment of the financial statement in decision making to be that to provision of information upon which analysis are made to judge past performance of company, compare her performance with the other forms in the industry and provide a basis for estimating future operation so that reasonable economical data generated by the financial statements. In chapter two, we discussed the relevance of financial statement information are, it was established that, if financial statement information are not considered relevant by a decision maker, to a decision under consideration a change in the financial statement information will not affect her decision.

However, majority of management decision making are those involving the use of information provided by financial statement.

Hence, any distortion or discrepancy in the preparation and analysis of financial statement will` tend to have a negative effect on any decision made then upon. Therefore, the need for computer hands the preparation and analysis of financial statement for the management use in making decision.

5.5 Recommendations.

Based upon the finding of our research and the subsequent conclusion reached, we wish to make the following recommendation to the management circles generally and coca-cola (Nigeria) Bottling company plc. In particular.

Management structure; the management structure should be plan all sections offices seeing the whole organization, the view of his department or section only.

Staff Training; the reason for staff competence in performing his dities cannot be over emphasized. The competence can only be acquired by training be on the job or at school. This is of course very important of training be on the job or at school. This is of course very important of accounting staff, since their report is relief upon for decision making. Specific recommendation to the management of coco-cola Nigeria plc.

  1. The management should try to familiarize each staff with operation of other department. This will enhance common objective.
  2. The management staff should be developed or trained to have basis idea of financial. They will improve their analysis and interpretation of financial for decision making.
  3. More attention should be given to the effective management of cash and stock in the company.
  4. Accounting officer should be relieved of their reasonable possible to enhance work for better performance.
    The degree of responsiveness toward information generated from accounting department should be improved from being fair to good, this will serve as a motivation to the staff involved.

5.6 Suggestion for Further Studies.

The research findings can further be found in library, economy library either state library , or school library and also, it can be found in the journal

The research work are son easy to be found the way I did it , even thought in the department and some other consulted text books like shittu Hakeem Olawale (1989) accounting as an aid to management decision mailing. Also, if can also be found in my case study i.e the Nigeria Bottling company ( ilorin)

An Assessment Of Financial Statement In Decision Making (A Case Study Of Cocacola Company, Ilorin)

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An Assessment Of Financial Statement In Decision Making (A Case Study Of Cocacola Company, Ilorin)


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