1.1 INTRODUCTION
There are some complex problems which are common in almost all financial institutions. One of these problems is assets and liability management.

Proper analysis and diagnosis of this crucial task of any financial oriented organization has been neglected or over looked in the past and has led to the folding up of some financial institutions like forum investment and national bank of Nigeria Plc to mention a few.
It should be noted that National Bank Plc is now coming up through divine touch and effective management of assets and liability concepts.
It will be of utmost importance to analyze to some extent what constitutes assets and liability management at early stage.

Asset can be termed to be in banking as money generated from the services bank rendered to their customers.

Management shows how assets and liability should be properly implemented and managed.
This aspect entails the proper monitoring of the plan that has been formulated managerially.

It has to be monitored so that if there is any deviation from such plans, control could be effective to save the situation from getting worse with all the above explanations of managing asset and liability is embodied in the project work.
Moreover, management of asset and liabilities is being examined in the Nigeria deposit money bank.

This project work intends to focus its attention on United Bank for Africa Plc (UBA), on how asset and liabilities can be managed efficiently and effectively in order for all the deposit money banks operating in an economy like Nigeria, for example would be able to achieve its aforementioned objectives in banking industry.

Generally all deposit money banks are noted are noted to be retail bank, this is because they accept deposit from the entire public in small amount of money.

Also, they operate a vast network branches all over the country unlike the merchant banks that have few branches and for this reason they are called whole sales banks.
The key functions is the acceptance of deposit from their customer it is then left for them to make judicious use of such money kept with them, the deposit money bank must be able to pay the depositors their money as soon as the customers requested.

The interest charged on the customer current and other account serves as one of the main source in which deposit money bank get for assets their business.
When simplifying the management of asset and liability in commercial banking the theory of liquidity and profitability cannot be over looked.

The theory emphases the fact that commercial banking should be able to make use of money kept with them by their customers inform of lending it out to some dependable financial institutions or individuals with an agreement of paying interest on the money borrowed.

Deposit money bank should be able to invest such money in a way that will give loan from their customers to have access to their money on demand deposit. The ability of a bank to their money on demand deposit.
The ability of bank to operate towards meeting or attaining its aims will determine the success of such bank.
The research work will not fail to examine the major problems encountered by commercial banks in the management of assets and liabilities activities and processing of fund for the present and future use of such assets.
In conclusion, there are various types of commercial banks, the management of their fund by which it should be giving out it investment inform a blend of any means is dependent in a certain procedures and recommendation would be also made to solve the problem in managing the available assets in commercial banking industry using United Bank for Africa (UBA), Ilorin Branch as a case study.
1.2 STATEMENT OF THE PROBLEMS
The study has chosen United Bank for Africa (UBA) as it case study and the topic entails a very wide range but gracefully limited to Skye Bank in Ilorin branch.
However, there are relevance and similarities in various book authorities, management principle and organization performance.

Nevertheless in this work fact data are the best and accurate to the topic chosen.
i. Bank’s desire to minimize deposit interest cost by varying applicable deposit rates with the interest sensitivity of specific pools of customer funds.
ii. Bank’s written and unwritten commitments to meeting spurts in loan demand even when the regulators seeks in monetarist fashion, to restrain aggregate deposit growth.
iii. The third face is bank’s desire to offset regulatory burdens imposed on them by reserve requirements and deposit insurance fees. In a nutshell, these explanations of asset and liability management rest on three basic concepts.
– The concept of minimization of bank interest expenses
– The concept of the importance of customer relationship
– The concept of circumvention of regulatory instructions. The United Bank for Africa Plc in 2003 paid a penalty of several hundreds of thousands of naira as penalties to the Bank for circumvention and non-compliance with the bank’s stipulations.
1.3 RESEARCH QUESTIONS
1. What are the effects of controlling of assets and liability by Bank?
2. What are the reasons why banks have bad debts?
3. What are the factors within bank control?
4. Define liquidity
5. What are the distributions of liabilities?
6. What are the objectives of fund management strategy?
1.4 OBJECTIVES OF THE STUDY
To look critically towards asset and liabilities management in Nigeria deposit money bank or Nigerian deposit money.
To ensure that an efficient banking service which will improve the impact and nature of asset and liabilities management in Nigeria deposit money bank.
To give light to the perspective of Nigeria deposit money bank which is suffering from the mysteries of mismanagement assets?
To bring easy understanding to the and impact to assets and liabilities management in Nigeria deposit money bank using United Bank for Africa (UBA) Plc as a case study.
1.5 RESEARCH HYPOTHESIS
Hypothesis 1
Ho: Asset and liabilities management do not have positive effect on bank profitability.
Hi: Asset and liabilities management have positive effect on bank’s profitability
1.6 SIGNIFICANCE OF THE STUDY
This project work will serve as a guide to all the deposit money banks operating in Nigeria on how assets can be effectively managed in order for the banks to be able to meet their aims and objectives (targets).
Also, this study will help government authorities on how it can draw guideline to foster proper management of assets for and system operations in Nigeria. In addition, this will guide the individual firms, corporate business that want to go into banking and liabilities management
Deposit money bank exists to make profit like any other commercial.

They accept deposit from their customers and other investment.
Deposit money bank system will be able to maximize profit and have efficiency if they can undergo effective assets and liabilities management.
In conclusion, the properties of deposit money banks and the use of the idle funds can be achieved through effective assets and liabilities management in the Nigeria deposit money bank.
1.7 SCOPE AND LIMITATIONS OF THE STUDY
This study will research into different parties that guide how assets are managed by the board and government.
More so, all policies and variable that constitute the concepts that guide management of asset will be research upon.
Also, questionnaire will be administer to UBA Plc, Ilorin branch on the operational activities and how UBA has been able to achieve its profit making objective through proper management of the available assets.
Moreover, this study will touch the organizational structure of the UBA in order to know specifically the department that is in possession of the banks. The study will discuss assets management banking and other business relating to banking.