Working Capital Management In Deposit Money Banks (A Case Study Of First  Bank Nigeria Plc And Fidelity Bank  Nigeria Plc)

🔥HOT!! Get admission now directly into 200Level into the school of your choice without writing JAMB & Post UTME exam (Click Here)👈🏽 for details | Registration is On-going

👁‍🗨Download up-to-date Post UTME past questions here

Download Now

📩Get complete project / seminar material for any topic

Get Material Now

Project and Seminar Topics with material for Banking and Finance BF

Project and Seminar Topics with material for Banking and Finance BF


This project is dedicated to:A dependable, Reliable and Unchangeable God. The soon coming king, who through this grace accept me alive to product the project my parents Mr. and Mrs. Romanus Nwakor who through then I came to this world.


I humbly express my sincere gratitude to some individual and organization whose cooperation was fruitful exploited towards the accomplishment of this work, this acknowledges will remain lopsided and constructive suggestions am time correction to this study is invaluable.

My appreciation goes to my H.O.D Mr Uzoka D,N and my project supervisor, Dr. Mrs. Anyanwu E.A and to all the lecturers in Banking and Finance, Chief A.A Ojiuko, Mr. J.U Osubor, Mr. Paul, Anorue, Elder T.C Ngwu, Mr. Ifeanyi Nwokoro, MR Basil, Princess Nwansi Uloego Mr. Paul Nwogba, do mention but a few who in one way or the other made value contribution towards the success of this work.

Special thanks goes to Amaka Prisca, Ogum Jecinta, Smart, Chibuzor, Collins and all the rests of my friends, moreover much is my gratitude to my parents and My Uncle Dr.&Mrs Alphous Owunemeka I appreciate and acknowledged all the efforts prayers encouragement financial assistance and useful suggestions including my brothers and sister, may the good God rewards each one of you according to His riches in glory Amen


This project work titled working capital management in deposit money banks (A case study of first Bank Plc and fidelity Bank Plc) has been undertaken in order to known how working capital management had been in operation and managed using the above named banks as a case study and the problems associated with working capital the purpose of the study is to undertake intensive research in the effect of working capital management in the profitability and solvency of these banks in forms of trade and business financing and ways of reducing or removing completely any deviations that affect the operation of the banks. In chapter one, the study introduced the background of the study, statement of the problems, objective of study, research questions, statement of hypothesis, significance of the study and scope of the study.

Also some terms used in the main body of the work were define as to enable reads of this work have easy understanding. Chapter three is all about the research design and mythology population and sample technique sources of data collection and data analysis were discussed. Chapter four discusses the presentation and analysis of data, hypothesis was tested and results were interpreted. Chapter five is centered on the summary conclusion and recommendation. And finally, analyzing these data collected and making recommendation which would help in improving the system of working capital management of deposit money bank.

Table Of Contents

  • Title page i
  • Approval page ii
  • Dedication iii
  • Acknowledgement iv
  • Abstract v
  • Table of contents vi

Chapter One

  • 1.0 Introduction
  • 1.1 background of the study 1
  • 1.2 Statement of the problem’s 1
  • 1.3 Objectives of study 4
  • 1.4 Research questions 5
  • 1.5 statement of hypothesis 5
  • 1.6 Significance of the study 6
  • 1.7 Scope of the study 6
  • 1.8 Limitation of the study 7
  • 1.9 Definition of terms 7

Chapter Two

  • 2.0 Literature Review
  • 2.1 Introduction 12
  • 2.2 concept of working capital 15
  • 2.3 Evaluation of banking industry 17
  • 2.4 Working capital management in banking 18
  • 2.5 A case study of union bank and eco bank 26
  • 2.6 Remedies of working capital 30
  • 2.7 Impact of working capital on banking liquidity and profitability 31
  • 2.8 Problem working capital management deposit Money banks 32

Chapter Three

  • 3.0 Research Design And Methodology
  • 3.1 Introduction 33
  • 3.2 Research design 33
  • 3.3 Sources/methods of data collection 34
  • 3.4 Population and sample size 35
  • 3.5 Sample technique 35
  • 3.6 Validity and reliability of measuring instrument 35
  • 3.7 Method of data analysis techniques 36
  • Reference 38

Chapter Four

  • 4.0 Presentation And Analysis Of Data
  • 4.1 Introduction 39
  • 4.2 Presentation of data 39
  • 4.3 Analysis of data 46
  • 4.4 Test of hypothesis 49
  • 4.5 Interpretation of research result 54

Chapter Five

  • 5.0 Summary, Conclusion And Recommendation
  • 5.1 Introduction 56
  • 5.2 Summary 56
  • 5.3 Conclusion 57
  • 5.4 Recommendation 58
  • Bibliography 61
  • Appendix 62
  • Questionnaire 63

Chapter One

1.0 Introduction

1.1 Background Of The Study

Working capital refers to the investment which a firm makes in short term assets. Which include cash, account receivable, short term security and inventory. Thus, working capital management presupposes the effective use 0f these assets to ensure increased profitability in a firm.

According to Nwachukwu (2010), working capital can be described as the difference between the inflow and outflow of funds. It is a financial metric which represent operation liquidity available to a business. It is calculated as current assets minus current liabilities. If current assets are less than current liabilities, a business or entity has a working capital deficiency of deficit. In other words, it is the capital requires by a firm from day to day running of the business.

A portion of the investment in current assets is financial by current liabilities such as traitors, bill payable, bank overdraft etc. therefore assets and current liabilities.

The liquidity positions of many banks are of fundamental importance. The concept of working capital management in money deposit banks and its operation become relevant in the growth and profitability of many banks. The management policies and decision are giving due consideration in its. Working capital position in order to insure increase in financial analysis and has long been recognized for instance, the American institute of certificate public According (ALCPA) in 1936 officially recognized the importance of capital to the creditors as a rule, a creditor is more concerned in the liquidity of a business organization, the nature and the adequacy of its working capital, thereby requiring the details of the current assets and current liability.

Working capital has also gained attention because of the statement of accounting standard No. 2 (issued by Nigerian accounting standard board and international accounting standard committed which recommend the presentation of funds flow statement that highlight movement in working capital as an integral part of a company’s published financial statement.

Working capital management enhanced the administrative control of current assets, utilization of short term financing through various current liabilities sources and the control of the amount of new working capital so as to ensure profitability.

1.2 Statement Of The Problems

Most of t he work dealing with working capital management is combined in the balanced sheet, where the current assets are isolated from the current liabilities from the overall valuation of the firm. Hence this work, working capital in money deposit banks (A case study of Union Bank Plc and Eco Banking Plc) shall appoint the danger in;

  1. Excessive investment in current assets ties down cash which would have been profitably invested for increase in profit.
  2. Inadequate investment in current assets predisposes the firm from insolvency.
  3. Taking irrational decision on working capital by management the profitability of the banks.

1.3 Objectives Of Study

The objective of this research work is to look into the applicability of working capital in money deposit banks and thereby assessing the performance of these banks under such management technologies.

The objectives include:

  1. To know whether an increase in working capital will generate an increase in the profitability of these banks Union bank Plc and Eco Bank Plc).
  2. To suggest the extent to which working capital needs may be financed by permanent sources of found
  3. To asses the process involved in the management of the component that make up the working capital i.e stock cash marketable services creditors.

1.4 Research Questions

These are ideas or suggestion that is based on known facts and is used as a base for reasoning or further investigation it is way of assuring a work which may not be necessarily true or real.

It is a theory to be proved or disproved by reference to facts in the coursed of this study, the following researcher questions are stated thus.

  1. Does increase in working capital will generate an increase in the profitability of these banks Union bank Plc and Eco Bank Plc).
  2. Is there any process involved in the management of the component that make up the working capital i.e stock cash marketable services creditors.
  3. Does bad management of working capital dispose your bank to insolvency?
  4. Does Excessive investment in working capital affects the profitability of the banks.

1.5 Statement Of Hypothesis

The hypothesis would either be accepted or reflect based on these problems statement the researcher proceeds to formula the following hypothesis which will be test is the course of study.

  1. H0: bad management does not of working capital dispose your bank to insolvency?
    H1 : bad management of working capital dispose your bank to insolvency
  2. H0: Excessive investment in working capital does not affects the profitability of the banks.
    H1: Excessive investment in working capital affects the profitability of the banks.

1.6 Significance Of The Study

The need for working capital to run the day to day activities of the company cannot be overstressed there is hardly a business firm which does not require sufficient level of working capital. For instance, a small firm can minimize investment in fixed assets by renting or leasing plant and equipment but there is no way it can avoid an investment in cash receivable and inventories.

1.7 Scope Of The Study

The area covered by this research work is mainly on the management of current asset and current liabilities in Money deposit banks.

Namely:working capital management if Union Banks Plc and Eco Bank Plc writing Owerri Imo State shall be visited for collection of primary data and emphasis will be laid based on the information received.

1.8 Limitation Of The Study

Based on the research carried the researcher is assumed that with the development of work in work capital management it will be easier and faster.

The researcher also assumed that the help of working capital in deposit money bank will enhance a great impact in the banking industry.

Furthermore, it is assumed that working capital in deposit money banks will have a well strong relationship with central bank of organization.

1.9 Definition Of Terms

Some of the terms are broken down for an in-depth knowledge of this research work. These terms are as following:

1) Capital:

Money set aside for the running of a business or an investment.

2) Receivable:

This is bill showing that is owned to a business.

3) Management:

The process of organization both human and material resources to facilitate the achievement.

4) Inventories:

Goods in the business which have not be converted to cash.

5) Hypothesis:

Explanation based on a few known facts that have not yet been provide to be true or correct.

6) Cash:

Money at hand or in the bank for t he running of business

7) Liability:

As amount of money that a company own commercial services. Services rendered to general public for purpose of making profit.

8) Marketing Securities:

These are near money assets of a firm.

9) Working Capital:

This refers to the investment which a firm makes in short terms assets.

10) Stock:

This refers to goods hold by a business for the purpose of resale

11) Credit Analysis:

Is the process of assessing the risk of lending to a business or an individual.

12) Balance Sheet Management:

is concern with coordinated management of the entire balance sheet and its intern relationship.

13) Assets And Liabilities Management:

Is the act to present change sin the economic.

14) Credit Risk:

Is risk that borrowers of bank funds management not eventually repay.

15) Banker’S Acceptances:

These are highly marketable short term money market instruments that re used primarily to finance international trade.

16) Bank Lending:

Can be define as the transfer of resources of the bank to the various economic units of the economy though loans, overdrafts, discounting of trade bill.

17) E-Banking:

Is the ware of the future which provided enormous befits to consumers in terms of the case and cost of transition.

18) Depart Money:

Are business entities established for profit and owned by shareholders

19) Liquidity Risk:

is a coat of different colors. It also arise when a bank is unable to meet maturity commitments and Obligations or is unable to undertake new transaction.

20) Securities And Exchange Commissions:

Is a government agency mandated to regulated and develop the Nigerian capital market

21) Bank:

A Bank is a financial house establishment for the purpose of accepting deposit and lending out funds in addition to other services.

22) Cheques:

A cheques is bill of exchange draw on a banker payable on demand.

23) Taxation:

Is the requirement by government that a compulsory payment be made to her by rendered to the pay.

24) Finance:

A branch of economic concerned with mothers related to meant and the markets

25) Business Risk:

To inability of the inventors to predict the outcome of business nature with its attendant variations in the rate of return gives rise to this types of risk.

I bet you, the complete material is fully loaded. This is just an excerpt. The Material is in MS-Word Format which you can easily edit and is comprehensive for a complete research work for this topic

📩How to get the complete material

The complete material is N3,000. You are to make payment to :

Account No: 0811003731,
Bank Name: Access Bank,
Acct Name: Samphina Academy.

The mode of payment is through bank transfer or bank deposit 

After Payment

After Payment, send us the following information:

  • 📍Payment Details (For Transfer:Send the account name you transferred money from | For Deposit:Snap and send the deposit receipt)
  • 📍Project / Seminar Material you need (Topic)
  • 📍An Active Email Address

The three(3) ways in which you can send us these information are:

  • Through our email address “” 
  • Through Text Message to “08143831497” 
  • Through WhatsApp click to start chat 

After Sending your information and making payment, the material will be forwarded to you in less than 10mins via your email address

How to nail it on the head during your project defence

You are through with writing that project. Now what?

You have found yourself at that point where you have to defend what you have written. Of course you have to stand in front of your supervisor and other literary personalities to prove that you know what you wrote in your project paper. Unfortunately, the more you think about it, the more it looks like you are about to face a legion. It is not a war. But the emotion of dread welling up inside of you makes it look like one. So now you are asking yourself questions.

  • How am I going to start?
  • I hope I will do well enough to get an A.

You really want to nail it, but you need to come to terms with exactly how to get everything in perfect control. Especially your emotions of fear that seem to make a wreck of you every time you think about public speaking.
So here is the deal. I want to help you avoid that feeling that would ruin your precious moment if you dare to let it. And we are going to do it together.

I am going to highlight some very important tips to help you get in control for you to be comfortable enough to move from that feeling of DREAD to CONFIDENT; and making an awesome Impression for that great rating your supervisors should be giving to you so freely.

Consider these tips as you prepare for your defence. We will be taking them one after the other so here we go.

Watch Your Body Language And Keep It Confident:

Can you tell that a person is falling apart if they look confident? … If I can second guess you rightly, am sure you answered no to that question. Remind yourself that you need to come out that way. Now this might seem like a huge big deal when you are dealing with the foreboding. Maintaining a poise of confidence is very important. So find your most comfortable position, sitting or standing and draw up your body. You must exude confidence. It is something you need to do for yourself. People can only see what you allow your body language to show. So you must endeavour to put that out. Remember the story of David and Goliath? … At the end of your defence day, you want to be David.

Dress In Your Most Comfortable And Impressive:

Am sure this one is a no brainer. However I must highlight that you choose comfortable pieces. You don’t want to look so good and yet look like you were forced to wear something that does not belong to you. It’s great to ensure that as impressive as your clothes are on you, that they are also very comfortable.

Speak With Authority:

Going hand to hand with that aura of confidence is your most powerful asset:your words. If you look that confident, your words must not come out like whimpers. To be able to pull this off, you definitely need to speak as deliberately as possible in expressing yourself. Let them also hear what they see.

Use, Your Gestures:

I have often found this to come to my rescue in dealing with shyness and conveying my confidence. Usually it gives you an edge to also drive home your point. You must, however, ensure that you do not over use it. It doesn’t mean that your hands should be flying all over the place. That would be absolutely unnecessary. If you do this well, after a while you will realize that you are not as self-conscious as you used to be at the very start. For most situations, it would have completely disappeared altogether; leaving a really confident you talking.

Have A Good Opening And Closing Line:

Make sure you have perfected a good opening line. You should also be armed with a good closing line too. Try and rehearse it to a friend. If for the first time you presented it, your friend does not say “wow, that’s beautiful” or something like that; just know you need to keep refining it until you get the perfect line. Both opening and closing lines will go a long way in how impressed your panel gets to rate you high.

Make Sure You Know Your Work:

Certainly you should understand how important it is to know your own work from start to finish. Not having in-depth knowledge of your own work is tantamount to a suicide mission. Why should you kill yourself?
When all is said and done, this is what you came to defend in the first place. You should know your work from A to Z.

Prepare For The Questions:

Now this part is truly essential. You must be sure you do not floor all the good work you did on your presentation by not answering correctly. You must pay attention to the questions you are asked to be sure you will give the right answer. Many people get it wrong at this stage and spoil their good presentation. When you do not understand any question do endeavour to ask the person to expatiate what they mean before you answer.

These tips are by no means exhaustive, but applying these tips will give you some necessary advantage you need for a great outcome. Of course that outcome would mean that you eventually earn all your points on this project.

The structure of a good project work

Undergraduate projects in Nigeria is a prerequisite for graduation amongst Nigerian tertiary students who will which to obtain bachelors degree in their respective courses of study such as accounting, banking and finance, business administration and a host of others. Writing an undergraduate project in Nigeria for final year students entails a lot both financially and otherwise. Being able to develop any final year project depends on getting a researchable topic whether it is Accounting Undergraduate project topics, Banking and Finance research topics or banking and finance project topics and materials and it all requires diligent hard work of students who are willing to develop best undergraduate projects in Nigeria and graduate in flying colors.

A typical Undergraduate project in Nigerian tertiary institutions can be said to be divided into five or six chapters depending on the format of the school and course of study which are

1. Introduction

The introduction of an undergraduate project states the main research problem and research argument. What precisely the study is all about and why it is important. It looks at the originality of the research work and how it will fill the gap in other studies. Justification for a research undergraduate topic should not be lengthy before it has been explicitly stated.

Below are the contents in chapter one of an undergraduate research project which includes;

  • Background of the study,
  • Statement of the problem,
  • Objectives or aims of the study,
  • The research questions,
  • Research hypothesis,
  • Significance of the study,
  • Scope of the study,
  • Limitations of the study and
  • Operational definition of terms.

2. Literature review

Literature review of any undergraduate research work, be it business administration project topics or Economics project topics just to mention a few is very critical to securing a high grade in one’s project work. The literature review of a research process uncovers what other writers have written about the student’s topic. A student’s undergraduate research work should include a discussion or review of what is known about the subject and how that knowledge was acquired. The review could conclude with a brief summary of the literature and its implications. The contents of the literature review are the theoretical review, conceptual framework, empirical review and summary of literature review.

3. Research Methodology

This section includes a description of the research methods used in the undergraduate research work such as the sample size, data collection methods, measurement instruments, research data analysis procedures and the population from which the sample was selected.  This section also describes the method used in selecting the sample or samples, validation and reliability of the instruments used in the research work. There are different research statistical techniques used in undergraduate research work such as SPSS, e-views etc.

4. Results & Discussion

This section presents and discusses the data analysis results used in an undergraduate research work, the results of each analysis is being summarized, tabulated, and then discussed for each research question.  Then for each research hypothesis, the statistical test of significance selected and applied to the data is briefly described, followed by a statement indicating whether the hypothesis was supported or not supported.  In presenting the result analyses/summary in an undergraduate project tables and figures and or graph are used to add clarity to the presentation.

5. Summary, Conclusions And Recommendations

This section summarizes the findings of the study in an easy to understand manner.  It also explains the practical implications of those findings, and points to recommended directions for future research in that area.


This is where every source cited in the undergraduate research work is being included. Every undergraduate research work must be properly referenced for its authenticity.

Choosing A Good Project / Research Topic

Students in Nigerian universities these days wish to choose a very simple project topic/material. There is no issue choosing a simple project topic; the only problem is your ability to choose a good project or research topic that your supervisor will easily approve for you.

Most project supervisors really want to see how good his or her project student understands his or her surrounding through the kind of topic he or she chooses for their project work.

There are some project topic that are not reject-able; for instance in Nigeria of today; what do you think is the major issue on ground now?

If a project student can choose or craft a topic on the effect of dollar increment on the economy of Nigeria. Such project topic will be very interesting to write on.

Now what are the qualities of a good project topic?

  1. The materials for the project topic must be easily assessable.
  2. The project topic itself must be meaningful.
  3. The variables must be able to give a clear aim of the project topic.

What do I mean by variable?

Well I am deriving my point from the area of project writing; the variables here are those main words in the project topic.

Like the above project topic; the effect of dollar increment on the economy of Nigeria. You can see the main variables that really define this project topic are:dollar, increment and economy.

Before you present your topic to your project supervisor, first of all understand your project topic, and then secondly try to do some research for your topic to see if at least you can get up to 60% of what you need to write the complete project.

I said that above because you might have a very nice topic that the materials are not available online and there are no books as regard the topic; in this case the project topic becomes difficult for you even though the topic is catchy.

What do I mean by your topic being assessable?

Well what I mean is very simple and easy to understand. Simply pick your project topic, type it on google and see if you will have at least a good background for the topic you are writing on.

If you can have a good background for your project topic and you can understand the problem associated with the project topic, then I believe the aim of the project is not far-fetched.



Samuel Obiora Blessed is the CEO and founder of Samphina Academy ( a.k.a Nigeria Students Media, the youngest engineering graduate of Federal Polytechnic Nekede in 2017 and the engine brain behind this great platform. He is the man behind the scene, filled with many potentials, a musician as well as a pro developer with the interest of Nigerian students at heart.

You may also like...