THE EFFECT OF DEPRECIATION ON INCOME STATEMENT REPORTING (A STUDY OF UNITED BANK FOR AFRICA, UBA PLC ENUGU BRANCH)
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THE EFFECT OF DEPRECIATION ON INCOME STATEMENT REPORTING (A STUDY OF UNITED BANK FOR AFRICA, UBA PLC ENUGU BRANCH)
PROJECT TOPICS AND MATERIALS ON THE EFFECT OF DEPRECIATION ON INCOME STATEMENT REPORTING (A STUDY OF UNITED BANK FOR AFRICA, UBA PLC ENUGU BRANCH)
ABSTRACT
In this research work titled the effect of depreciation on
the income statement of with particular reference to United bank for Africa
(UBA) Plc. The researcher examined the effect of depreciation on net income of
United bank for Africa (UBA) Plc. Ascertained the correlation between depreciation
and total asset of United bank for Africa (UBA) Plc. Evaluated the effects of
depreciation on the profitability of United bank for Africa (UBA) Plc.
Ascertained the relationship between depreciation and return on asset of United
bank for Africa (UBA) Plc. Data for the study was sourced from Secondary
sources of data Collection. Which includes; Journals, and other relevant
materials relating to the area of my investigation will be review and annual
reports of United bank for Africa. Extensive literature review was carried out
on the direct literature and indirect literature on books, journals and past
works. The variables used in this study are; Depreciation, Net Income, Total
Asset and Return on asset. The researcher made use of Statistical Package for
Social Sciences (SPSS) in analyzing the data collected from the annual reports
and account of the bank. At the end the researcher found out that Depreciation
affects income statement reporting of UBA, Enugu to a large extent. It was also
observed that depreciation affects the earning per share of UBA, Enugu. The
researcher equally discovered that there is significant relationship between
depreciation and return of equity of UBA, Enugu. The researcher observed that
depreciation affects the return on investment of UBA, Enugu to a greate extent.
Based on the findings the researcher recommends that Organizations should
endeavour to maintain their professional codes of conduct and ethical
considerations as it enhances the activities of internal auditor thereby
eliminating audit expectation gap. There should be audit education among the
stakeholders of diverse organizations. This is to ensure that these
stakeholders are enlightened on the happenings in the organizations especially
as regards to auditing. The advice of auditors should always be taken into
consideration in managerial decision making.
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In this research work titled the effect of depreciation on the income statement of with particular reference to United bank for Africa (UBA) Plc. The researcher examined the effect of depreciation on net income of United bank for Africa (UBA) Plc. Ascertained the correlation between depreciation and total asset of United bank for Africa (UBA) Plc. Evaluated the effects of depreciation on the profitability of United bank for Africa (UBA) Plc. Ascertained the relationship between depreciation and return on asset of United bank for Africa (UBA) Plc. Data for the study was sourced from Secondary sources of data Collection. Which includes; Journals, and other relevant materials relating to the area of my investigation will be review and annual reports of United bank for Africa. Extensive literature review was carried out on the direct literature and indirect literature on books, journals and past works... accounting project topics
THE EFFECT OF DEPRECIATION ON INCOME STATEMENT REPORTING (A STUDY OF UNITED BANK FOR AFRICA, UBA PLC ENUGU BRANCH)