Term paper

on

Preparation of Financial Statements and

Reporting on Financial Term and Disclosures

Submitted To:

Narayan Chandranath

Assistant professor

Department of accounting

Govt. Commerce College

Chittagong.

Presented By:

Mos. Yeasmin Akter

Roll no-091

NU Roll no-9588262

Reg No-1589955

BBA (Hons) 2nd year

Session 2009-10

Department of accounting

Govt. Commerce College

Chittagong. Preparation Date:27-03-2013

 LETTER OF TRANSMITAL

Narayan Chandranath

Assistant professor

Govt. Commerce College

Chittagong, Bangladesh.

Dear Sir,

Here is the report you asked me to prepare on ``Preparation of Financial Statements and
Reporting on Financial Term and Disclosures”. After researching and studying the assignment, I
made a copy of it. All of the major points associated with this report and evaluations are included
here. Thank you again for giving me the opportunity to do this task.

Please contact me when you have finished reading the report or if you have any questions.

Hope to hear from you soon.

Sincerely,

Mos Yesamin Akter

 Student Declaration

I do hereby solemnly declare that the work presented in this report submitted to the Accounting
Department of Govt. Commerce College, Chittagong for the requirement for the Degree of
Bachelor of Business Administration BBA. It is a record of original and independent research
work done by me under the supervision of Narayan Chandranath, Assistant Professor, Govt.
Commerce College Chittagong. The work I have presented does not breach any existing
copyright and no portion of this report is copied from any work done earlier for a degree or
otherwise.

Mos Yeasmin Akter

 Official Certification

This is to certify that this report on “Preparation of Financial Statements and Reporting on
Financial Term and Disclosures”. The report is done by Mos Yeasmin Akter as a term paper of
the requirement of Bachelor of Business Administration (BBA) degree from the Department of
Accounting. The report is accepted in terms of quality and form.

…………………………………….. ……………………………

Narayan Chandranath committee chairman

Assistant professor

Department of accounting

Govt. Commerce College

Chittagong
 Abstract

This report is on an Analysis of Financial Activity of “Al-Arafah Islami Bank Ltd. and United
Leasing Bangladesh” as a term paper of my BBA program. This term paper on this topic is done
under the supervision of Narayan Chandranath, Assistant professor, Govt. Commerce College
Chittagong, Bangladesh. This report covers the overall performances of Al-Arafah Islami Bank
Limited and United Leasing Bangladesh The source data is mainly secondary, which was
collected from monthly and daily reports of AIBL and United Leasing Bangladesh. This report is
divided into five parts. First part is introduction, second is conceptual issues, third part is
database, forth part is findings of the study and last one is conclusion. On the first part
introduction of the report, objective of the report, methodology of the report are discussed. This
report is showing all the operational performance of Al-Arafah Islami Bank Limited, and United
Leasing Bangladesh.
 Table of Content

Chapter 1: Introduction Page No

1.1 Introductory background of the issues on the topic…………………………………….. 01
1.2 Statement of the topic………………………………………………………………….... 01
1.3 Objectives of term paper topic………………………………………………………….. 02
1.4 Rules mention in IFRS………………………………………………………………... 02-04
Chapter 2: Conceptual Issues
2.1 Clarification the concepts involved…………………………………………………… 05-07
2.2 Available research finding on the topic……………………………………………….. 07-08
Chapter 3: Database
3.1 Nature of data–qualitative/quantitative……………………………………………….. 09
3.2 Sources and uses of database………………………………………………………........ 09
Chapter 4: Findings of the Study
4.1 Financial Report of AIBL……………………………………………………………….. 10-13
4.2 Disclousers of AIBL……………………………………………………………………. 14-16
4.3 Financial Report of United Leasing…………………………………………………….. 17-21
4.4 Disclousers of United Leasing…………………………………………………………… 22-24
Chapter 5: Conclusion
5.1 Policy recommendations for AIBL…………………………………………………….. 25
5.2 Policy recommendations for United Leasing…………………………………………… 26
5.3 Concluding remarks…………………………………………………………………….. 26