Universal banks in Ghana play a crucial role in managing financial activities and lending money to businesses and individuals. A study looked at how the Basel accords, which are rules set by the Bank of Ghana, affect the quality of assets in these banks. The researchers found that most banks have good systems in place to manage the risk of loans not being paid back. They also discovered that banks follow the Basel principles when making lending decisions. Overall, the study showed that banks in Ghana are doing a good job at managing non-performing assets and following the guidelines set by the Basel accords.