THE MANAGEMENT OF ACCOUNT RECEIVABLE AND ITS IMPACT ON THE PERFORMANCE OF BUSINESS ORGANIZATION IN NIGERIA

(A CASE STUDY OF ENUGU HOME OWNERSHIP COMPANY LIMITED)

By

AJEMBA VERO N. PA/AC/N2002/034

Presented To

Department of Accountancy

ABSTRACT

Recently with the present economic predicaments in the country, many business organization and individuals have found it difficult to cope with the high cost of living. This is due to the paucity of the cash available in the economy with which they can buy the necessary goods and services they required on the spot with cash.
Fortunately, with the advancement in the business world sales and purchase can be made on credit basis thus alleviating the sufferings and deprivation, that would have been experienced by individuals, business enterprises and various governments while making business transactions.
The research topic delves into trying to ascertain the management of accounts receivable and its impact on the performance of business organization in Nigeria, but with particular attentions to Enugu Home Ownership Company Limited Enugu.
In chapter one, a general background statement about the topic was given. The state of the problems of the study was mentioned, it also states the hypothesis for the study.
In chapter two, Review of related literature as regards to account receivable impact on the performance of business organization under this chapter, the definition of accounts receivables as were given by related literature and the formulation of accounts receivable policy, the determinants of accounts receivable policy as the measure of promoting accounts receivable were all examined from related literature.  
In chapter three, attempt was made to show the various methods used in gathering the necessary data for the studies e.g. Research design, area of study, population of study, sample and sampling procedure and others in the table of content and the problems encountered in data collection.
In chapter four dealt with analysis of findings based on the date collected, it evaluates and disuses the findings. The hypothesis set in chapter one was tested also.
Likewise ascertain effectiveness or ineffectiveness of the company in caring on the business.
Finally in chapter five, takes care of the summary of the findings and conclusions likewise making the necessary recommendation.

TABLE OF CONTENTS

Title page
Certification
Dedication
Acknowledgement
Abstract

CHAPTER ONE
1.0    Introduction

1.1    Background of the study
1.2    Statement of the problems
1.3    Purpose of the study
1.4     Significance of the study
1.5    Scope/Delimitation of the study
1.6    Research questions
1.7    Hypothesis
1.8    Definition of terms

 CHAPTER TWO
Review of related literature

2.1    Introduction
2.2    Formation of accounts receivable policies
2.3    Determinants of accounts receivable policy
2.4    Measure of promote account receivable
2.5    Historical background of Enugu Ownership company limited
2.6    The role of accounts receivable I achieving the firms goal
2.7    Accounts receivable policy and its implementation

CHAPTER THREE
3.0    Methodology 
 
3.1    Research Design
3.2    Area of the study
3.3    Population of the study
3.4    Sample and sampling procedure
3.5    Instrument
3.6    Variability of the Research Instrument
3.7    Reliability of the research instrument
3.8    Method of administration of the research instrument
3.9     Method of data analysis

CHAPTER FOUR

4.0    Data presentation and analysis of results
 
CHAPTER FIVE
5.0    Discussion, Recommendation and Implication

5.1    Summary of findings
5.2     Conclusion
5.3    Implication of the result  
5.4    Recommendation
5.5    Suggestion for further research
5.6    Limitation of the study
Reference  
Journals
Questionnaire
Appendix I
Appendix II


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