THE IMPACT OF ACCOUNTING INFORMATION ON BANK LENDING DECISION

PROPOSAL

          This study deals with the impact of Accounting Information on Banking Lending Decision, with reference to non Bank PLC Garden Avenue Enugu.  To guide the study for research question.  Four hypothesis were formulated.  A structured questionnaire was used to gather respondents mean and standard deviation were used to research question while t test statistics was used for hypothesis the results were analysed and presented. The results of the findings indicate as significant difference between views of the junior and senior staff of Union Bank.  The research finding are in line with previous findings in both developed and developing countries.  It also collaborated previous research finding in Nigeria.  It was recommended that commercial banks in Nigeria should have virile information and extrerial e

of banks should be established.

TABLE OF CONTENTS Title page                                                                                          ii

Dedication                                                                                         iii

Acknowledgement                                                                                      iv

Proposal                                                                                           v

Table of content                                                                                vi

CHAPTER ONE

1.1            Background of the study                                                                   1

1.2            Statement of problem                                                              5

1.3            Objective of study                                                                             5

1.4            Significance of the study                                                                   6

1.5            The scope of study                                                                            6

1.6            Definition of terms                                                                            6

Reference                                                                                 8

CHAPTER TWO        

Review of related literature                                                               9

2.1            Definition of accounting information                                                9

2.2            Forms of financial accounting information                              11

2.3            Union bank as users of financial accounting                                     12

2.4            Union banking lending                                                            13

2.5            Basic principles and canrons of lending                                  14

2.6            Lending decision                                                                      16

2.7            Lending procedures                                                                 17

2.8            Role of financial accounting information

 in bank lending decision                                                                   20

Reference                                                                                 23

CHAPTER THREE    

Research design and methodology                                                    24

3.1            Source of data                                                                         24

3.2            Location of data                                                                      25

3.3            Method of data collection                                                        25

Reference                                                                                 26

CHAPTER FOUR                

4.1            Research Finding                                                                     27

Reference                                                                                 29

CHAPTER FIVE                  

Conclusion and Recommendation                                           30

5.1            Conclusion                                                                     31              

Bibliography                                                                  32     

CHAPTER ONE

1.1                        BACKGROUND OF THE STUDY

          All the information necessary in the business are being summarized in the Accounting Records to ascertain the efficing and effectiveness of all the business enterprises though the process of accounting.

          Accounting may be defined as a set of Rules and Methods by which financial and economic data an collected processed and summarized into report for decision making.

          In using data presented to them by customer for the purpose of leveling the bank is interested in financial Accounting Information which enable it reach an initial lean decision and also helps it to monitor progress after the advice has been made.

          These information are those that deal with solvency, liquidity and profitability these means obtaining information that will described the client’s financial stand and long term liability.  Banks need three basic types of Accounting Information namely:

The score keeping information involves liability and investigation of variance for corrective actions.  This is done by campaign expert results with elections implement ex-ante and useful in evolution state of planning.

          It also concerned the control principles function of management by exception.

          Moreover it bring out problems look into for collective actions.

The problem solving information is useful in the implementation shape of planning since it focuses on analyzing and recommending the best course of action among may courses.  It is closely associated with management decision making process and consist of non-routine and ad-loc and special decision.

          The objective of the most banking activity is to ensure effective.

Lending and as such lending has become the most important of banking operation.  However lending forms the major segment to banking operation.