ABSTRACT
The study evaluated the accounting systems in use by small scale enterprises operating in Enugu south east of Nigeria. The study was necessitated due to high rate of small scale enterprises failure. The population of the study consists of 242 accounting officers and proprietors of small scale enterprises operating in Enugu. 148 respondents were selected through simple random sampling techniques. The instrument employed for the study was a structured questionnaire four research questions and one null hypothesis tested at 0.05 level of significance guided the study. Data were analyzed using mean and standard deviation and t-test summary of the results revealed that seven accounting systems were available for use to small scale enterprises use the single entry system of accounting and that keeping of proper accounting records enhance profitability. It was concluded that there was correlation between proper records keeping and profitability of small scale enterprises. It was recommended among other things that the ministry of commerce and industry should help the small business owners to avail themselves the opportunity to the use accounting system that are relevant for the day to day reporting of their business transaction.
TABLE OF CONTENTS
Title i
Approval ii
Dedication iii
Acknowledgement iv
Abstract vi
Table of contents vii
Chapter One – Introduction
Background of the study 1
Statement of problem 3
Objective of the study 3
Significance of the study 4
Research Question 4
Scope of the Study 5
Limitation of the Study 5
Definition of Terms 5
Chapter Two – Literature Review
Introduction 8
What Accounting is all about 8
Information Contact of Financial Account 11
Trading, Profit and Loss Account 14
Classes of Accounting 15
Decision Making 24
Statement of Changes in Financial Position 25
Argument for Accounting Standards 27
Accounting Concepts 27
The Conventions of Accounting 29
Chapter Three – Research methodology
Introduction 32
Sources of Data 32
Population 33
Sample Size 34
Questionnaire Administration 34
Validation of Instrument 34
Reliability 35
Chapter Four – Data Analysis and Presentation
4.1 Introduction 36
4.2 Data Presentation 36
4.3 Result of Findings 42
Chapter Five – Summary Conclusion and Recommendations
5.1 Summary 44
5.2 Conclusion 45
5.3 Recommendation 45
5.4 Suggestions for Further Study 46
Bibliography 47
Appendix 48
Questionnaire 49
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