ABSTRACT
The main purpose of this study is to measure the impact of different methods on the profitability of accompany the differ methods of providing for depreciation has been posing a problem to many people because the understanding and the use of these methods provide varying depreciation expenses on the sane fixed asset in viler of these when profit is reported using deferred methods part the service potential of a depreciable asset is exhausted in the cost revenue generating process each period the cost of these services meets be deducted from revenue of the period in order to measure the periodic income the expired cost must be recovered before a business is considered as well as at the beginning of the period and troublesome area in accounting.
Deprecation was actually a cost of doing business executive tended to view depreciation as a matter of setting aside speciation during prosperous period for the replacement of depreciation assets.
Chapter one we examined the need for the study, finding out what impact depreciation on the company’s profitability and tax. It also looked into the significance of the study that is building funds for the study of their asset at the end of the existing asset useful life. The scope was ANAMMCO, Niger gas limited and premier Breweries Plc.
Chapter two examined and reviewed the causes of depreciation that can be physical deterioration from wear and tear, the different method of calculating depreciation. Like straight-line method, revaluation methods etc. its impact on income statement and the evaluation of depreciable methods.
Chapter three dealt with research design and methodology.
Chapter four discussed the presentation analysis and interpretation of data the different method of depreciation and tested the hypothesis stated in chapter one.
Chapter five was the findings, recommendations and the conclusion.
TABLE OF CONTENTS
COVER PAGE
TITLE PAGE
APPROVAL PAGE
DEDICATION
ACKNOWLEDGMENT
ABSTRACT
TABLE OF CONTENTS
LIST OF TABLES
CHAPTER ONE
INTRODUCTION
PREAMBLE
STATEMENT OF PROBLEMS
OBJECTIVE OF THE STUDY
HYPOTHESIS FORMULATIONS
THE SIGNIFICANCE OF THE STUDY
SCOPE OF THE STUDY
LIMITATION OF THE STUDY
DEFINITION OF TERMS
REFRENCES
CHAPTER TWO
LITERATURE REVIEW
THE NATURE OF THE DEPRECIATION
CAUSES OF DEPRECIATION
METHODS OF CALCULATING DEPRCIATION
THE IMPACT OF DEPRECIATION ON INCOME STATEMENT
EVALUATION OF DEPRECIATION METHODS
THE CONCEPT OF PROFIT
DEFINITION OF PROFIT
THE RELATIONSHIP BETWEEN BALANCE SHEET,PROFIT AND LOSS ACCOUNT
DEPRECIATION METHOD AND MANAGEMENT DECISION
DECLINING PRODUCTIVITY CONTROVERSY
IMPACT OF INFLATION
COST OF A PLANT ASSET
ESTIMATED LIFE OF A FIXED ASSET
TERMINAL VALUE OF A FIXED ASSET
REFERENCES
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
INTRODUCTION
INSTRUMENT FOR DATA COLLECTION AND PROCEDURES
SOURCES OF DATA
THE SAMPLE SIZE CALCULATION AND SELECTION
VALIDITY OF THE QUESTIONNAIRE
QUESTIONNAIRE ADMINISTRATION AND COLLECTION
STATISTICAL TREATMENT
DECISION RULE
REFERENCES
CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
BASES OF COMPUTATION USING THE DIFFERENT METHODS OF DEPRECIATION
HYPOTHESIS TESTING
CHAPTER FIVE
FINDINGS, RECOMMENDATIONS AND CONCLUSION
FINDINGS
RECOMMENDATIONS
CONCLUSION
BIBLIOGRAPHY
APPENDIX 1
APPENDIX 2