A     comparative analysis of balance sheet extract
B    Responses to research Question        No1
C    Responses to research Question        No2
D    Responses to research Question        No3
E    Responses to research Question        No4
F    Responses to research Question        No5
G    Responses to research Question        No6
H    Responses to research Question        No7
I    Responses to research Question        No8LIST OF FIGURES
4.1    Normal curve ” Decision of Hypothesis    i
4.2    Normal curve ” Decision on Hypothesis    ii

TABLE OF CONTENT
Title page                                II
Approval page                            III
Dedication                            IV
Acknowledgement                        V
Abstract                                VII
Table of content                            X
List of tables                            IX
List of figures                            VIII

Chapter ONE

1.0    Introduction                        1  
1.1    Statement of problem                    4
1.2    purpose of the study                    5
1.3    Significance of the study                5
1.4    Statements of Hypothesis                7
1.5    Scope of the study                    8
1.6    Limitations of the study                8
1.7    Definition of terms                    10

Chapter TWO

2.0    Review of Related Literature            12
2.1    Credit of commercial bank loans            12
2.2    Types of commercial banks loans        14
2.3    Classification according to period of maturity15
2.4    The lending guidelines                17
2.5    Commercial banks lending guideline        26
2.6    Cause of bank failure                    27
2.7    Bank customers                        33
2.8    Credit delinquency in commercial bank    37

Chapter THREE

3.0    RESEARCH DESIGN AND METHODOLOGY
3.1 sources of Data                        40
–    Primary data                        40
–    Secondary data                    41
3.2    Sample used                        42
3.3    Method of investigation                43

Chapter FOUR

4.0    DATA PRESENTATION AND ANALYSIS

Chapter FIVE

5.0    SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1    Findings                            65
5.2    Conclusion                        65
5.3    Recommendation                    67
BIBLIOGRAPHY                    75
APPENDIX                        77
QUESTIONNAIRE