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
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
