AN APPRAISAL OF ACCOUNTING RATIO IN MEASURING PERFORMANCE (A CASE STUDY OF MRS OIL NIGERIA PLC ILORIN)

CHAPTER ONE 1.1BACKGROUND TO THE STUDY (INTRODUCTION) Accounting is essential to all advance civilization which has moved beyond barter or counter trade is a means of each exchanging and has devised some sort of monetary system of payment. Geofficy, Whitehead (1994, p.89), individual corporate bodies and government other which ranges from proper recording of income and expenditure to easy determination of profit or loss from their business activities. According to Geofficy Whitehead (1994, p.1) accounting is the controlling a business by keeping account, book-keeping records measuring on interpreting “accounting ratio” and communicating these result to management and other interested parties. Financial statement shows the financial position of the firm at a particular time of show the performance of resources invested and communicates economic measurement to the user of financial information to enable them predict, compare and evaluate the firms earning power its potential. Enable this item to be regarded in their proper perspective. Vickery B.G. Accounting ratio are only of the value if they are uses for comparism which reveals conditions and tends that can not be detracted by inspection of the individual components of ratio and if they are properly interpreted that can also point the way to area where further investigation are required. The use of accounting ratio differs from the view point of the users.
CHAPTER ONE 1.1    Background to the study  (Introduction)    1.2   Statement of the problem        1.3     Research question 1.4     Objectives of the study 1.5     Research hypothesis 1.6     Significance of the study         1.7     Scope of the study 1.8     Limitations of the study 1.9     Operational definition of terms (optional)

CHAPTER TWO (LITERATURE REVIEW) 2.1     Preamble 2.2     Conceptual issues/frame work 2.2.1  Uses of financial ratio 2.2.2  Basis of comparison 2.2.3 Advantages of Using Ration 2.2.4  Classification of ratio 2.2.5  Interpretation of ratio 2.3     Theoretical frame work 2.4     Emperical review

CHAPTER THREE (METHODOLOGY) 3.1     Area of Study/Introduction 3.2     Research design (optional) 3.3     Sources of data 3.4     Population of the study 3.5     Sample size and sample techniques 3.6     Research instrument 3.7     Method of data analysis  3.8     Model specification

CHAPTER FOUR (DATA ANALYSIS AND DISCUSSION) 4.1     Introduction 4.2     Demographic characteristic of respondents 4.3     Statistical result 4.3     Testing of hypothesis 4.4     Discussion of findings

CHAPTER FIVE (SUMMARY, CONCLUSION AND SUGGESTION 5.1     Summary 5.2     Conclusion 5.3     Recommendation References