A STUDY OF ACCOUNTING RECORDS IN SMALL SCALE BUSINESSES

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ABSTRACT

This research project ‘’A study of accounting records in small business firms in Enugu’’.
Set out to investigate the accounting records, system of small firms (in Enugu) with a view to outline its adequacy and chapters.
Chapter one is the proposal which contains introduction, the statement of the problem i.e. what problems hinder small firms from keeping accounting records. The objective of the study and the beneficiaries from the visited in this chapter are the constraining factor confronting the researcher as well as some assumption on which the investigation was based. The chapter ended with the definition of some term that were used in the research work.
Chapter two was the review of related literature based on, the review of related literature based on, the concept of small scale business (definition, importance, problems and constraints). Attributes of a proper accounting record was treated in this chapter two. Also treated is the procedure for designing an accounting system.
Chapter three present the method of research i.e. the design of instrument, data collection data. The chapter was rounded off with a suggestion of area for further research.

TABLE OF CONTENTS
COVER PAGE                            I
TITTLE PAGE                            II
APPROVAL PAGE                        III
DEDICATION                            IV
ACKNOWLEDGEMENT                    V
ABSTRACT                            VI
TABLE OF CONTENTS                    IX

CHAPTER ONE
1.0    INTRODUCTION                        1

1.1    BACKGROUND TO THE STUDY            1
1.2    STATEMENT OF THE PROBLEM            7
1.3    THE OBJECTIVE OR PURPOSE OF THE STUDY                        8
1.4    SCOPE OR DELIMITATION OF THE STUDY    9
1.5    RESEARCH QUESTIONS                10
1.6    SIGNIFICANCE OF STUDY                11
1.7    DEFINITION OF TERMS                12

CHAPTER TWO
2.0    REVIEW OF LITERATURE                13

2.1    INTRODUCTION                        13
2.2    CONCEPT OF SMALL SCALE BUSINESS    16
2.3    ATTRIBUTES OF A PROPER ACCOUNTING RECORD                21
2.4    TYPES OF BOOK OF ACCOUNTS SMALL SCALE BUSINESS                22
2.5    BENEFITS OF ADEQUATE ACCOUNTING RECORDS IN SMALL BUSINESS  23

CHAPTER THREE
3.0    METHODOLOGY                    24
3.1    POPULATION OF STUDY                24
3.2    SAMPLE                            24
3.3    DESIGN OF THE INSTRUMENT            24
3.4    INSTRUMENT FOR DATA COLLECTION    25
3.5    TECHNIQUES FOR DATA ANALYSIS        25
3.6    CONCLUSION                        27
BIBLIOGRAPHY