TABLE OF CONTENTS
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE PROBLEM
1.3 OBJECTIVES OF THE STUDY
1.4 RESEARCH QUESTIONS
1.5 RESEARCH HYPOTHESIS
1.6 SIGNIFICANCE OF THE STUDY
1.7 SCOPE AND LIMITATIONS OF THE STUDY
1.8 DEFINITION OF TERMS
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 FINANCIAL REPORTING – AN OVERVIEW
2.2 THE MEANING OF FINANCIAL REPORTING
2.3 MEANING OF ACCOUNTING CONCEPTS AND
CONVENTIONS
2.4 SOURCE OF ACCOUNTING CONCEPTS AND
CONVENTIONS
2.5 ACCOUNTING CONCEPTS AND CONVENTIONS
2.5.1 GOING CONCERN CONCEPTS
2.5.2 BUSINESS ENTITY CONCEPTS
2.5.3 MATCHING /ACCURAL CONCEPT
2.5.4 REALIZATION CONCEPT
2.5.5 HISTORICAL COST CONCEPTS
2.5.6 DUAL ASPECT CONCEPTS
2.5.7 MONEY MEASUREMENT CONCEPT
2.5.8 OBJECTIVITY CONVENTION
2.5.9 MATERIALITY CONVENTION
2.5.10 CONSISTENCY CONVENTION
2.5.11 PERIODICITY
2.6 RELEVANCE OF CONCEPTS AND CONVENTIONS TO ACCOUNTING PRACTICE
2.7 DISADVANTAGES OF ACCOUNTING CONCEPTS AND CONVENTIONS
2.8 THE ROLE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN FINANCIAL REPORTING
REFERENCE
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 RESEARCH DESIGN
3.2 SOURCES OF DATA
3.2.1 PRIMARY SOURCES
3.2.2 SECONDARY SOURCES
3.3 POPULATION AND SAMPLE SIZE
3.4 METHODS OF INVESTIGATION
REFERENCE
CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.1 INTRODUCTION
4.2 PRESENTATION OF DATA
4.3 TESTING OF HYPOTHESIS
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND COMMENDATIONS
5.1 SUMMARY OF FINDINGS
5.2 CONCLUSION
5.3 RECOMMENDATIONS
BIBLIOGRAPHY
