ABSTRACT
Recently, with the present economic predicaments in the country, many business organizations and individuals have found it difficult to cope with the high cost of living. This is due to the paucity of the raw cash available in the economy with which they can buy the necessary goods and services they require on the spot with cash.Fortunately, with the advancement in the business world, sales and purchases can be made on credit basis thus alleviating the sufferings and the deprivation that would have been experienced by individuals, business enterprises and various governments while making business transactions.
The research topic delve into trying to ascertain the impact of accounts receivable in business organizations but with particular attention to the PZ Industries Plc Enugu Branch.In chapter one, a general background statement about the topic was given. Also, the statement of the problem of the study, purpose of the study, importance of study likewise the scope of the study was mentioned. It also gives some definition on likely terms.
In chapter two, related texts as regards accounts receivable impact on the performances of business organization were reviewed. Under this chapter, the definition of accounts receivable as were given by related literature and the formulation of accounts receivable policy, the determinants of accounts receivable policy and the measures of promotion accounts receivable were all examined from related literature. In chapter three, attempt was made to show the various methods used I gathering the necessary data for the study likewise stating the statistical tool used.
Chapter four is where the analysis of the findings based on the data collected was made. It presents and discussed the summary of the report.
Finally chapter five takes care of the discussion of the findings and conclusion likewise making the necessary recommendations.
TABLE OF CONTENTS
Title Page
Approval Page
Dedication
Acknowledgement
Table of Contents
List of Table
Abstract
CHAPTER ONE
INTRODUCTION
1.1Background to the Study
1.2Statement of Problem
1.3The purpose/Objective of the Study
1.4Scope of the Study
1.5Research Questions
1.6Significance of the Study
1.7Definition of Terms
CHAPTER TWO
REVIEW OF LITERATURE
2.1Formulation of Accounts Receivable Policy
2.2Determinant of Accounts Receivable Policy
2.3Measures to Promote Accounts Receivables
2.4Administration of Accounts Receivable
2.5Summary of Related Literature
CHAPTER THREE
METHODOLOGY
3.1Research Design
3.2Area for the Study
3.3Population for the Study
3.4Sample and Sampling Procedure
3.5Instrument for Data Collection
3.6Validity of the Instrument
3.7Reliability of the Instrument
3.8Method of Administration of the Instrument
3.9Method of Data Analysis
CHAPER FOUR
DATA PRESENTATION AND RESULTS
4.1Summary of Results
CHAPTER FIVE
DISCUSSIONS, IMPLICATIONS AND RECOMMENDATIONS
5.1Discussion of Results
5.2Conclusions
5.3Implication of the Results
5.4Recommendations
5.5Suggestions for Further Study
5.6Limitation of the Study
References
Appendices
LIST OF TABLE
Table 4.1:Adequacy of liquidity position of the firm
Table 4.2:Impact of account receivable in predetermined profitability of the industry
Table 4.3:Possibility of maximizing or optimizing sales through the use of trade debtors.
Table 4.4:Company’s efficiency in debt collection during the past three years