CHAPTER ONE – INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Scope of the Study
1.7 Justification of the Study
1.8 Operational Definition of Terms
CHAPTER TWO – LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 Financial Institutions
2.1.2 Financial Management
2.1.3 Definition of Small Scale Industries
2.1.4 The Role of Small Scale Industry in Nigeria Development
2.1.5 Challenges of Small Scale Industries
2.2 Theoretical Review
2.2.1 Gurley-Shaw Model
2.2.3 McKinnon and Shaw Model of Money and Economic Growth
2.3 Empirical Review
CHAPTER THREE – RESEARCH METHODOLOGY
3.1 Research Design
3.2 Study Area
3.3 Population of the Study
3.4 Sample Size and Sampling method
3.5 Data Type and Instrument for Collecting data
3.6 Validity and reliability of research Instrument
3.7 Model Specification
3.8 Method of Data Analysis
CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA
4.1 Data Presentation
4.2 Interpretation of Results
4.3 Implication of Findings
CHAPTER FIVE – DISCUSSION, CONCLUSION, AND RECOMMENDATIONS
5.1 Discussion of Findings
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX

The objective of the study is to examine the impact of financial management on small and medium scale industries in Nigeria using annual time series data from Central Bank of Nigeria Statistical Bulletin for the period of 1994 to 2014. This investigation is imperative because SMEs play a crucial role in driving economic growth in both developing and developed countries by generating more new jobs than large firms or macro-enterprises and also innovating ideas, products, and business methods. In an attempt to achieve the objective of the study, the study adopts regression analysis using the OLS to capture the financial management on small and medium scale enterprises in Nigeria in Nigeria. In the model for the study small and medium enterprises output was the dependent variable, recurrent budget, capital budget, deficit budget and external reserve were the independent variable. The data for the analysis of the model were collected from Central Bank of Nigeria Statistical Bulletin for the period of 1994 to 2014. The result of the model was facilitated using the Econometric View (E-View). The result of the analysis shows clearly that at 5% level of significance that recurrent budget exert a significant positive impact on small and medium scale enterprises output SMEO in Nigeria. The result also shows that capital budget does not have a significant impact on small and medium scale enterprises output SMEO in Nigeria. It was also established that deficit budget does not have a significant impact on small and medium scale enterprises output SMEO in Nigeria. Finally, the result shows that external reserve does not have a significant impact on small and medium scale enterprises output SMEO in Nigeria. This by implication means financial management in Nigeria does not have a significant impact on small and medium scale enterprises output SMEO in Nigeria. Among others, the study recommends that SME firms should employ the services of qualified accountants in order to upgrade their financial management practices to enhance their overall performance.