GLOBAL BRRIDEG COLLEGE

DEPARTMENT OF ACCOUNTING AND FINANCE

ASSESSMENT OF CREDIT ANALYSIS AND PROCESSING

(CASE STUDY ON COMMERCIAL BANK OF ETHIOPIA WADU BRANCH).

የክሬዲት ትንተና እና ሂደት ግምገማ

(የኢትዮጵያ ንግድ ባንክ የዋዱ ቅርንጫፍ ጉዳይ )

ጥናት

A RESEARCH PROPOSAL SUBMITED FOR THE PARTIAL FULL FILLMENT

OF THE REQUIREMENT OF (BA) DEGREE IN ACCOUNTING AND
FINANCE.

BY: YABETH BIRHANU

ADVISER: MIHIRETU E(MA)

WOLAITA SODO, ETHIOPIA

FEB, 2023
i
 Abstract
The investigation on the assessment of credit analysis and processing activities of
commercial bank of Ethiopia Wadu Branch will be conducted through explanatory study.
Thus, the researcher thoroughly explains the credit analysis and processing related
problems and the reasons for their occurring. In doing so,the researcher supports his
investigation through collecting primary and secondary data sources. Primary data will be
gathered from the commercial bank of Ethiopia inwadubranchand secondary data will be
collected from written manuals and annual reports of the bank.
Therefore, overall objective of this study will to examine credit analysis and processing
activity of the bank, in undertaking this, the writerexplain related risks, or weakness of
the bank, in order to improve appropriate credit analysis and processing functions of the
bank for farther progress.
Hence, to overcome above objectives, the writerapply non probability sampling design,
through which the writer choose purposive sampling technique to get appropriate
representative sample from the target population through judge mental sampling type. In
addition to this, the writer apply systematic sampling technique to improve appropriate
distribution of questionnaires.

i
Table of ContentsPage
CHAPTER ONE.................................................................................................................................1
Introduction....................................................................................................................................1
1.1. Back ground of the study.....................................................................................................1
1.2 Statements of the problem...................................................................................................1
1.3 Research questions...............................................................................................................2
1.4 Objective of the study...........................................................................................................2
1.4.1 General objective...........................................................................................................2
1.4.2 Specific objective...........................................................................................................2
1.5 Significance of the study.......................................................................................................2
1.6 Scope of the study................................................................................................................3
1.8 Limitation of the study..........................................................................................................3
CHAPTER TWO................................................................................................................................4
2. RELATED LITRATURE REVLEW.....................................................................................................4
2.1. Evolution of banking institutions........................................................................................4
The history of banking in Ethiopia..............................................................................................4
1.1 Low Documentation........................................................................................................5
1.2 Phase of the lending process..........................................................................................5
1.2.1 Interview and application phase..............................................................................6
1.2.2 Information gathering phase..................................................................................7
1.2.3 Analysis phase.........................................................................................................7
1.2.4 Recommendation for Approval, counter-officer, or denial.....Error! Bookmark not
defined.
1.2.5 Documentation Preparation phase...........................Error! Bookmark not defined.
1.2.6 Booking phase...........................................................Error! Bookmark not defined.
1.2.7 Monitoring phase......................................................Error! Bookmark not defined.
1.3 Loan administration..........................................................Error! Bookmark not defined.
1.4 Lending policies................................................................Error! Bookmark not defined.
1.4.1 Loan objectives.........................................................Error! Bookmark not defined.
1.4.2 Volume of loans........................................................Error! Bookmark not defined.
1.4.3 Geographical Distribution.........................................Error! Bookmark not defined.

ii
 1.5 Evolutional of loan proposals............................................Error! Bookmark not defined.
1.5.1 Industry level credit analysis.....................................Error! Bookmark not defined.
1.5.2 Operational Efficiency...............................................Error! Bookmark not defined.
1.5.3 Financial Efficiency....................................................Error! Bookmark not defined.
1.6 Loan review systems.........................................................Error! Bookmark not defined.
1.7 Credit grading systems......................................................Error! Bookmark not defined.
1.8 Credit collection system....................................................Error! Bookmark not defined.
1.9 Loan problems..................................................................Error! Bookmark not defined.
1.10 Loan appraisal and classification.....................................................................................8
1.10.1 Review of files and records.......................................Error! Bookmark not defined.
1.10.2 Loan Discussion.........................................................Error! Bookmark not defined.
1.10.3 Loan analysis.............................................................Error! Bookmark not defined.
CHAPTER THREE..............................................................................................................................9
3. RESEARCH METHODOLOGY........................................................................................................9
3.1 Description of the study........................................................................................................9
3.2 Data type and source............................................................................................................9
3.3 Sampling design and technique............................................................................................9
.3.3.1Sampling design.............................................................................................................9
3.3.2 Sampling technique.......................................................................................................9
3.4 Survey study design............................................................................................................10
3.5 Data collection method......................................................................................................10
3.6 Data analysis and processing plan......................................................................................10
3.7.Budget and time schedule..................................................................................................11
Time Schedule.............................................................................................................................11
REFRENENCE.................................................................................................................................12

iii
 CHAPTER ONE
Introduction
1.1. Back ground of the study

ምዕራፍ አንድ
መግቢያ
1.1. የጥናቱ ጀርባ

Bank lending is guided by credit policies, which are guidelines and procedures that
insures smooth lending. In order to offer credits, banks accept deposit from public against
which they provide loans and other form of advances to its customers.

የባንክ ብድር በብድር ፖሊሲዎች የሚመራ ሲሆን

እነዚህም መመሪያዎች እና ሂደቶች ለስላሳ ብድር
መስጠትን የሚያረጋግጡ ናቸው። ክሬዲት ለማቅረብ
ባንኮች ለደንበኞቻቸው ብድር እና ሌላ ዓይነት
የቅድሚያ ክፍያ የሚያቀርቡበትን ገንዘብ ከሕዝብ
ይቀበላሉ።
Since, they bear a cost of caring this deposit, banks under take lending activities in order
to generate revenue. The major sources of revenue comprises interest Fees and
commissions. Bank lending is therefore consider interest income, cost of funds,
depositary needs and risk associated with loan proposals. For these reason banks have
over time developed credit appraisals documentation, disbursement, and monitoring and
recovery process.
Commercial bank of Ethiopia Wadu branch is one of the financial intermediates in
Ethiopia. Which serve as universal banking activity as a channel for loan able fund from
savers to borrowers?

1
የኢትዮጵያ ንግድ ባንክ ዋዱ ቅርንጫፍ በኢትዮጵያ
ካሉት የፋይናንስ መካከለኛ አንዱ ነው። የትኛው
ነው እንደ ሁለንተናዊ የባንክ ተግባር ከብድር
የሚችል ፈንድ ከቁጠባ ወደ ተበዳሪዎች እንደ ቻናል
የሚያገለግለው?
The source of this loan able fund is demand deposit and saving deposit made by
customers. In order to prevent the risk of loss occur due to lending activities, the bank
must maintain effective credit analysis and processing mechanisms. So that, the bank
credit analysis and processing will be properly assessed and analyzed.
Since, the study will to assess credit analyses and processing on commercial bank of
Ethiopia Wadu branch.

1.2 Statements of the problem የችግሩ መግለጫዎች

The purpose of this study will be to identify the problems in commercial bank of Ethiopia
on the credit analysis and processing activities, so as to provide possible solutions to
observed problems, the researcher is rational to identify the credit analysis and processing
related problems in commercial bank of Ethiopiain order to explain the reasons for
happening of determined problems and to provide appropriate solutions for problems.
Inadequate assessment of Loan application, absence of appropriate organizational setup,
weak internal control on credit related functions of the bank and the likes are obstacles
for credit analysis and processing activities in bank. Therefore, to eliminate those
problems the bank must maintain good mechanism related to its credit activities.
1.3 Research questions

1.3 የጥናት ጥያቄዎች

In order to address the above-mentioned problems, this study will tried to answer the
following basic questions.

2
1. How will the bank performance towards finding solutions for problems related with
loan processing and analysis?

የባንኩ አፈጻጸም ከብድር አያያዝና ትንተና ጋር

ተያይዘው ለችግሮች መፍትሄ ለመፈለግ እንዴት
ይሆናል?
2. How does the bank evaluate the information supplied by the client requesting loan?

ባንኩ ብድር የሚጠይቀውን ደንበኛ ያቀረበውን

መረጃ እንዴት ይገመግማል?
3. How does the bank assess the existence of monitoring system through strong and
independent internal auditing?

ባንኩ ጠንካራና ገለልተኛ የውስጥ ኦዲት በማድረግ

የክትትል ሥርዓት መኖሩን እንዴት ይገመግማል?
1.4 Objective of the study
In developing countries like Ethiopia, financial institution play vital role in contributing
overall economic activities through credit services and safe control over resources of the
community.

1.4 የጥናቱ ዓላማ

እንደ ኢትዮጵያ ባሉ ታዳጊ ሀገራት የፋይናንስ ተቋም
በብድር አገልግሎት እና በማህበረሰቡ ሃብት ላይ
አስተማማኝ ቁጥጥር በማድረግ አጠቃላይ የኢኮኖሚ
እንቅስቃሴዎችን በማበርከት ወሳኝ ሚና ይጫወታል።

3
1.4.1 General objective
The general objective of the study will to assess the credit analysis and processing
activities of commercial bank of Ethiopia in Wadu branch.

1.4.1 አጠቃላይ ዓላማ

የጥናቱ አጠቃላይ ዓላማ በዋዱ ቅርንጫፍ የኢትዮጵያ
ንግድ ባንክ የብድር ትንተና እና ሂደት እንቅስቃሴን
ለመገምገም ይሆናል።
1.4.2 Specific objective

1.4.2 ልዩ ዓላማ
1. To assess effort exerted by the bank to find solutions for possible problem related
with loan processing.

ከብድር አሠራር ጋር ተያይዞ ለሚፈጠሩ ችግሮች

መፍትሄ ለማግኘት ባንኩ ያደረገውን ጥረት
ለመገምገም።
2. To identify the proper selection of loan official and credit analysis at appropriate place.

የብድር ኦፊሴላዊ እና የብድር ትንተና ትክክለኛ

ምርጫን በተገቢው ቦታ መለየት.
3. To assess the monitoring system through strong and independent internal auditing.

በጠንካራ እና ገለልተኛ የውስጥ ኦዲት የክትትል

ስርዓቱን ለመገምገም.

4
1.5 Significance of the study
This study will be useful to enhance the credit performance of the bank to solve the
problems that face in assessing and analyzing loans to be disbursed. The study further
helps the credit providers for the frame work of decision analysis. Specially this study
will help.
 To invest the banks fund at adequate rate of return in order to meet the
government leg mate demand for profit.
 To considers the risk involved loan in order to protect the bank and contend to
protect the risk factors during the entire term of the loan.
To provide reasonable, contractive, credit needs of the bank customer based on their
capacity and requirement.
Generally the significance of this study will be for managers are to know his strength and
weakness among the customers relationship.
The other will for the organization to develop the way of giving loan to his/her customer.
The other significance was for the researcher is to develop (get) knowledge about credit
analysis and processing concerning the bank.
1.6 Scope of the study
The study will be proposed to cover the assessment of credit analysis and processing in
commercial bank of Ethiopia Wadu branch only. While the bank gives loans for
industrial sectors, investors and other customers. When doing this the bank generate
revenues and the performance of credit must be meet customers demand is advisable.
Upon those points, the researcher willing to investigate the credit analysis and processing
related performance of the commercial bank of Ethiopia Wadu branch.
1.7 Limitation of the study
There are some that restricted the study to be taken properly among these.
 In adequate time to under stake the investigation
 Unfortunate provable events can also, make constraint to the investigation.
1.8. Organization of the study
The study will be consists of three chapters. These are Chapter one includes
Introduction, Background of the study , Statement of problem , Objectives of the study

5
and limitation of the study and chapter two consists of review of literature and chapter
three consists research design , sampling population and data analysis.

CHAPTER TWO
2. RELATED LITRATURE REVLEW
2.1. Evolution of banking institutions
It may be said that, Banking in its most simple farm, is as old as authentic history. As
easier as 2,000 BC, Babylonians had developed a system of banks. In ancient Greece and
Rome, the practice of granting credit was widely prevalent; Traces of credit by
compensation and by transfer orders are found in Assyria, Phoenicia and Egypt before the
system attained full development in Greece and Rome.

In Rome, Some of the banks carried business on their own account and others ware
appointed by the government to receive the tax. They used to transact their business on
similar lines as those of the modern banks. During the earlier period, a though the baking
business was mostly done by private individuals, many counties established public banks
either for the purpose of facilitating commerce or to serve the government. The oldest
recognized bank is supposed to be the “Bank of Venice” established in 1157, originally;
it was it was not a bank in the modern sense being simply an office for transfer of public
debt.

As early as 1349, the drapers of Barcelona carried on the business of banking. The
drapers were not allowed to commence this business until they had given sufficient
security. In 1401, a public bank was developed in Barcelona and it used to exchange
money, receives deposits, and discounts bills of exchange. During 1407 and 1609, the

6
bank of Genoa and bank of Amsterdam was established respectively (Banking theory and
practice, shekhar, 1961).

2.2. The history of banking in Ethiopia

It is the agreement of that was reached in 1905 between Emperor Menilik II and Mr., Ma
Gillivary; the Emperor inaugurated representative of the British owned national bank of
Egypt marked the introduction of the then modern banking in Ethiopia in February 16,
1906. The bank earned no profit until 1941; profits were record in 1941, 1919, and 1920
and from 1924 onwards.

During the invasion (1935) the Italians established branches of their main banks namely
bankcad’Italia, Banco di Roma, Banko di Napoli, and BancoNazionale del lavoro, In
1941, another foreign bank, Barclays Bank came to service in AddisAbabastill it
withdraws in 1943, shortly before the commencement of full operation of the state Bank
of Ethiopia.
The state bank of Ethiopia acted as the central bank of Ethiopia and as the principal
commercial bank in the country and engaged in all commercial banking activities until it
exists by bank proclamation issued on December 1963. The national bank of Ethiopia
performs central banking functions which commercial bank of Ethiopia took over
commercial banking activities of the former Ababa Bank Share Company was also come
existence in 1964.

2.3. Low Documentation

Loan documentation is a critical aspect of lending process. It includes written analysis of
the credit request, appropriate instruments that communicate (i.e. notes, security
agreements and loan agreements, and documentation of actions.
Documenting proper compliance is a primary focus of regulators. They seek
documentation of timely compliance with disclosure requirements of the variations
customer regulations. Compliance examinations customers are being enfaced with much
stricter penalties (Linder,1993, p.167)
The loan officers are the front line troops of the lending operation. They are charged with
the challenging responsibility of dealing with the banks borrowing customers on a day-
by- day basis: helping the borrower determine his credit needs; obtaining, assembling and

7
analyzing the information required to make a sound decisions on a loan applications. And
negotiating the terms of each loan with the borrower in such a manner that the loan is
both satisfactory to the borrower.(Behrens, 1974, P.H).

2.3.1. Phase of the lending process

The following phases occur in every lending situation. Each phase is equally important.
The loan officer needs to document each phases. The phases of the lending process are:

 Interview and application phase.

 Information-gathering phase
 Analysis phase
 Recommendation for approval /count-offer/ denial
 Documentation preparing phase
 Booking phase
 Monitoring phase
2.3.2. Interview and application phase
The loan officer should be assumed that he/she will gather as much of the data necessary
for the credit granting decision as possible. In order to gain efficiency and credibility,
checklists should be developed and used the type of worksheet will depend on the type of
loan being requested. (Linder 1993.P.117)

Interview

The interview is the first contact with the would be borrower and provides an
opportunities for the banker to explore about the applicant bay and loan application
(Teferseifu, 2002, p-1)

It should be friendly discussion in which, the banker tries to see through loan request. He
should touch on points like:

 The purpose of the loan

 The applicant’s commitments elsewhere
 The applicant’s deposit account at other branches,
 The applicant’s business experience
 How he intends to pay off the loan etc.
The interview should not be stricter to the borrower only. The personal guarantor, if
proposed also is interviewed for a deeper insight to determine his credit worthiness and
liabilities.
Applications

8
An application for credit should be completed for every loan request, while it is a
realignment that banks have a completed signed and data application types of dwelling
related loans, regulatory, guidelines strongly suggest that an application be
obtained in all situation. It becomes the document where the loan officer records the
answer to the information discussed above (Linder, 1993, p-167).

For every loan request, the following information should be determined:

 Know precisely the purpose of the loan.

 Ascertain the source of repayment.
 Identify a secondary source of repayment.
 Define and available collateral.
 Be sure that the loan complies with bank loan policy.
Loan purpose
As Linder mentioned (1993), knowing the purpose of the loan request is important for
several reasons. By determining the purpose of the loan, the loan officer will know.
 What application form to use
 What regulatory disclosure are required at the limes of application
 Information important to the structuring of the loan
Loan request

Every loan application should indicate whether the loan request is to be considered:

 As individual credit or joint credit

 The income and assets that can be used for determining credit worthiness.
 The loan amount the maturity and the interest rate requested.
Signatures

The application should be signed by the individual applying for the loan. A financial
institution may not request the signature of an applicant, an only loan, if the applicant
qualifiers under the credit criteria established by the bout. If the bank required a cosigner,
it was not specify who that person is to be, unless the applicant resides in a community
property state and the bank is relying on that property to satisfy the debt. (Linder, 1993,
p.11).

2.3.3. Information gathering phase

The second phase of the lending process involves the gathering of additional information
necessary to make an informed credit decision. Among these, the loan officers should
raise the following questions:-

 Has the proper determination of the business entity been performed?

 If multiple entities are involved, has the loan officer determined the
relationship between those entities, including their ownership and the
nature of their affiliation:

9
  Has the business correct legal name been determined?
The primary purpose of the credit investigation is to determine the personal and business
repletion and responsibility of the borrower. Prompt and compete repayment of the loan
with interest depends, largely, on the honest, and managerial- financial and technical-
ability of the borrowers. (Linder; 1993, p.112).

2.3.4. Analysis phase

This is the critical phase of the credit granting process. It is an area where the loan officer
needs to document that, he/she has actually performed proper analysis of the various risks
involved with the particular credit request. In addition to the areas already mentioned,
document the analysis of the five C’s of credit i.e. character, capital, collateral, capacity,
and condition.

2.4. Loan appraisal and classification

By classifying the total advances based on the nature, security, and purpose, the bank will
be in a better position to analyze its loan profile from various angles. This kind of
classification helps the roader of a balance sheet to understand the bank better. Having
decided on the type of credit advances if will be offering the bank will then have to take
crucial decisions regarding the loan appraisal, loan pricing and other loan components.
And it is one part of credit processing and assessment. It deals with loan discussion, loan
analysis and review of files (D.Muraleedharan, 2009, p-213).

10
 CHAPTER THREE
3. RESEARCH METHODOLOGY

ምዕራፍ ሶስት
3. የምርምር ዘዴ
3.1 Description of the study
The study on credit analysis and processing activities of commercial bank of Ethiopia
Wadu Branch will be conducted through explanatory study, in order to explain credit
analysis and processing related problems and the reasons for happening the problems that
weaken the ability of the bank in performing credit analysis and processing activities.

3.1 የጥናቱ መግለጫ

የኢትዮጵያ ንግድ ባንክ የዋዱ ቅርንጫፍ የብድር ትንተና
እና ሂደት እንቅስቃሴ በማብራሪያ ጥናት የሚካሄደው
የብድር ትንተና እና ሂደት ተያያዥ ችግሮችን እና የባንኩን
የብድር ትንተና የመስጠት አቅምን የሚያዳክሙ
ችግሮችን ለማብራራት ነው። እና የማቀናበር
እንቅስቃሴዎች.

11
3.2 Data type and source
There are many supplementary materials shall applicable in under talking this study
successfully. Primary and secondary sources of data will be required in this investigation.
Primary data will be collected through questionnaires and interviews, while the secondary
data will be collected from annual report and published manuals.

3.2 የውሂብአይነት እና ምንጭ

ይህንን ጥናት በተሳካ ሁኔታ ለማነጋገር ብዙ ተጨማሪ
ቁሳቁሶች አሉ። በዚህ ምርመራ ውስጥ የመጀመሪያ እና
ሁለተኛ ደረጃ የመረጃ ምንጮች ያስፈልጋሉ።
የመጀመሪያ ደረጃ መረጃዎች በመጠይቆች እና በቃለ
መጠይቆች የሚሰበሰቡ ሲሆን የሁለተኛ ደረጃ መረጃ
ደግሞ ከአመታዊ ሪፖርት እና ከታተመ መመሪያ
ይሰበሰባል።
3.3 Sampling design and technique
.3.3.1Sampling design
The researcher will apply non probability sampling design in his investigation on credit
analysis and processing activity of commercial bank of Ethiopia Wadu branch due to the
method is very important to estimate the appropriate sample requirement through
judgmental sampling type.

3.3 የናሙና ዲዛይን እና ቴክኒክ

.3.3.1 የናሙና ዲዛይን
ተመራማሪው በኢትዮጵያ ንግድ ባንክ የዋዱ ቅርንጫፍ
የብድር ትንተና እና ሂደት እንቅስቃሴ ላይ ባደረጉት
ምርመራ የናሙና የናሙና መስፈርቶችን በፍርድ ናሙና
ዓይነት ለመገመት በጣም አስፈላጊ ነው።
12
3.3.2 Sampling technique
The researcher will apply purposive sampling technique to undertake the investigation
easily, in order to guess the amount of representative sample through judge mental
sampling type.
Therefore, the target population of the study will be the total population of the bank. The
total population of the organization will 81, out of this the researcher represents 27
employees as a sample by using Judge mental sampling techniques, because the number
of employees of the bank is larger in number and this method is beneficial to identify
employees with appropriate and relevant information for the assessment of credit analysis
and processing in commercial bank of Ethiopia Wadu branch.

3.3.2 የናሙና ዘዴ
በዳኛ የአዕምሮ ናሙና አይነት የተወካዮችን ናሙና መጠን
ለመገመት ተመራማሪው በቀላሉ ምርመራውን ለማድረግ
የናሙና ናሙና ቴክኒኮችን ተግባራዊ ያደርጋሉ።
ስለዚህ የጥናቱ የታለመው የህዝብ ብዛት የባንኩ አጠቃላይ
ህዝብ ይሆናል። የድርጅቱ አጠቃላይ የህዝብ ብዛት 81
ሲሆን ከዚህ ውስጥ ተመራማሪው ዳኛ የአእምሮ ናሙና
ዘዴዎችን በመጠቀም 27 ሰራተኞችን እንደ ናሙና
ይወክላል, ምክንያቱም የባንኩ የሰራተኞች ቁጥር በቁጥር
ይበልጣል እና ይህ ዘዴ ሰራተኞችን በተገቢው ሁኔታ
ለመለየት ጠቃሚ ነው. በኢትዮጵያ ንግድ ባንክ ዋዱ
ቅርንጫፍ ውስጥ የብድር ትንተና እና ሂደትን ለመገምገም
አስፈላጊ መረጃ.

13
3.4 Survey study design
Here, to develop appropriate distribution, the writer used systematic random sampling
technique to distribute questionnaires to these of 27 employees who take as a
representative sample out of 81 employees of the bank, by using the following formula:
3.5 Data collection method
In this study the researcher will collect two sources of data, i.e., primary and secondary
sources of data. Primary sources of data will be collected through questionnaires and
interviews. Therefore, the questionnaires shall be distributed through systematic random
sampling technique to fill by 27 employees of the bank.
Secondary data sources will be collected through annual report of the bank and published
manuals.

3.5 የመረጃ አሰባሰብ ዘዴ

በዚህ ጥናት ተመራማሪው ሁለት የመረጃ ምንጮችን
ይሰበስባል, ማለትም የመጀመሪያ እና ሁለተኛ ደረጃ
የመረጃ ምንጮች. ዋና የመረጃ ምንጮች በመጠይቅ እና
በቃለ መጠይቅ ይሰበሰባሉ. ስለሆነም መጠይቆቹ በ 27
የባንኩ ሰራተኞች ለመሙላት ስልታዊ በሆነ የዘፈቀደ
ናሙና ቴክኒክ መሰራጨት አለባቸው።
የሁለተኛ ደረጃ የመረጃ ምንጮች በባንኩ ዓመታዊ
ሪፖርት እና በታተሙ ማኑዋሎች ይሰበሰባሉ
3.6 Data analysis and processing plan
This research will be to conduct through explanatory study and thus, any data is analyzed
to explain related problems among the credit analysis and the processing activity of the
bank.
Therefore, the researcher applies two method of data analysis, from those, the data that
collected through questionnaires can be analyzed quantitatively in order to view the
responses of the respondents relating the problems pertaining the credit analysis and

14
processing activities of the bank, and also, the data that gathered from secondary sources
shall be analyzed qualitatively by narrative explanation.

3.7. Budget and time schedule

4. Budget Framework
No Items Unit Amoun Unit cost Total Unit
t In birr Coin Cost In birr Coin
1 Pen Number 6 5 00 30 00
2 Paper pack 2 90 00 180 00
3 Binding Number 2 9 00 18 00
4 Printing page 80 2 00 160 00
5 Copy page 32 0 50 16 00
 Sub Total Cost 404 00

 Distribution of questionnaires and collection 200 50

 Transportation 100 33

 Contingency 200 00

Total cost to complete this study 904 88

5. Time Framework
Item/activity feb- march- apri- may- aug- sep- oct-
2023 2023 2023 2023 2023 2023 2023
Selection of title 
Approval of the title by 
adviser

15
 Preparation of 
introductory portion
Review of related 
literature
Research methodology 
Submission of proposal 
project
Distribution of 
questionnaires
Re collection of written
responds
Data analysis and
interpretation 
Data Summarization and 
recommendation
Submission final research 
REFRENENCE
Linder S.Wayne, 1993: Total Quality of Loan Management, Bankers Publishing Co.
Cambridge

D-Muraleedlazan, 2009; Modern Banking theory and practice, India

Mayer Paul L., 1975: Introductory Probability and Statistical Application, Probes
Publishing Co.,

Shekhar, 1961; Banking theory and practice

AyalewFikru, 2002: Ethiopian Institute of Banking & Insurance, Addis Ababa

Beherens Robert H., 1974: Commercial Problem Loans, Boston, Bankers Publishing Co.

TeferaSeifu 2002: Lending Procedures Security and Insurance, EIBI

Kumer N, 2002; Banking low and practice

Rose, 1990: Commercial Bank Management, 4thed, McGraw-will Book Co

Shoakher, 1993: Total Quality of Loan Management, Bankers Publishing Co

www. nbe. Gov. et/History

16
17