A STUDY OF ACCOUNTING RECORDS IN SMALL SCALE BUSINESS

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.