An Assessment of Accounting System in the Leasing Industry, (A Case Study of John Holt Plc Lagos)

 

TABLE OF CONTENTS

TITLE PAGE

CERTIFIED MAIL

DEDICATION

ACKNOWLEDGEMENT

CHAPTER ONE

1.1 BACKGROUND OF THE STUDY

1.2 STATEMENT OF THE PROBLEM

1.3 RESEARCH QUESTION

1.4 SIGNIFICANCE OF THE STUDY

1.5 SCOPE OF THE STUDY

1.6 LIMITATIONS

1.7 RESEARCH QUESTIONS

1.8 PLAN OF THE STUDY

1.9 DEFINITION OF TERMS

CHAPTER TWO

LITERATURE REVIEW

2.0     INTRODUCTION

2.1     THE MEANING OF LEASING AND LEASING BUSINESS

2.2     PREPARATION OF FINAL ACCOUNT BY THE LESSOR

2.3.1   THE OPERATING METHOD OF ACCOUNTING IN THE BOOKS OF THE LESSEE

2.3.2. LESSOR’S   BOOKS

2.3.3 THE FINANCE METHOD OF ACCOUNTING IN THE LESSEE’S BOOK.

2.4 LEASE BUSINESS

2.5  GENESIS OF LEASING

2.5.1 DEVELOPMENT IN THE UNITED KINGDOM

2.52 LEASING IN THE TWENTIETH CENTURY

2.6 EVALUATION AND INCOME RECOGNITION

2.7     PROJECT APPRAISAL CONCEPT

CHAPTER THREE

RESEARCH METHODOLOGY

3.1 HISTORICAL BACKGROUND OF JOHN HOLTS

3.2 POPULATION 3.3 SAMPLE AND SAMPLING TECHNIQUES  

3.4 METHOD OF DATA COLLECTION

3.5 METHOD OF DATA ANALYSIS               

CHAPTER FOUR

DATA ANALYSIS AND PRESENTATION OF FINDINGS

4.0 PREAMBLE.

4.1 ANALYSIS OF RESEARCH QUESTIONNAIRE        

4.2 AGE 

4.3 OTHER FINDINGS

4.4 RESEARCH FINDINGS AND TESTING OF HYPOTHESIS  

4.5 TESTING OF HYPOTHESIS           

CHAPTER FIVE

5.1 SUMMARY.

5.2 CONCLUSION             

5.2 RECOMMENDATIONS

BIBLIOGRAPHY

 Leasing is an alternative source of finance in Nigeria, the importance of leasing in capital investment in the world over cannot be over emphasized, but is yet to take a firm root in Nigeria, this is because, this is because the syndrome of owning everything is still in vogue in the country, the credit evasive is still very high in Nigeria, this singular reason account t for the low patronage of leasing as an alternative source of finance in the country, leasing has many definitions, but the legal definition as  given by the statement of accountancy no ii. Says “leasing is a contractual agreement between owner (lessor) and another party the (lessee)” which conveys to the lessor, the right to use the leased asset for a consideration, usually a periodic charge called rentals.