THE OPERATIONS OF ACCOUNTING SYSTEM IN THE NIGERIAN SMALL AND MEDIUM SCALE ENTERPRISES

ABSTRACT

This study was carried out essentially to appraise the operations of accounting system in the Nigerian small and medium scale enterprises. A sample and medium scale entrepreneurs/managers operating in Gboko townBenue State. Interviews was basically used for the collection of relevant data, and percentages were also used for the analysis of data, which is simply descriptive in nature for easier interpretation. The findings of the study revealed that a majority of the small and medium scale enterprises. The small scale enterprises are yet to appreciate the use of computers in preparing and storing financial records of their businesses. The study recommends that there is need for mass literacy campaign in form of adult education programme and symposia organized by both the government and nongovernmental organizations in order to create computer awareness among businessmen, alongside with basic principles of book keeping.

TABLE OF CONTENTS

Certification

Dedication

Acknowledgement

Abstract

Table of contents

CHAPTER ONE: INTRODUCTION

1.1 Background of the study

1.2 Statement of the problem

1.3 Objectives of the study

1.4 Significant of the study

1.5 Scope and limitation of the stud

1.6 Definition of terms

1.7 Research questions

1.8 References

CHAPTER TWO: LITERATURE REVIEW

2.1 Introduction

2.1.1 The accounting systems

2.2 Historical background of the Nigeria small and medium

Enterprises

2.3 Definition and objective of the Nigeria small and medium

Scale enterprises

2.3.1 The sole proprietorship

2.3.2 The partnership

2.4 Types of accounting system

2.4.1 Manual account system

2.4.2 The computerized accounting system

2.5 Difference and similarities between the two accounting

System

2.6 The importance of accounting to Nigeria small and medium

Scale enterprises

2.7 The application of accounting of the Nigeria small and

Medium scale enterprises

2.8 Challenges of applying accounting system to the Nigeria

Small and medium scale enterprises

2.9 References

CHAPTER THREE: METHODOLOGY

3.1 Introduction

3.2 Research design

3.3 Population and sample size selection

3.4 Instrument used

3.5 Sample/sampling techniques

3.6 Methods of data collection

3.7 Methods of data analysis

3.8 Weaknesses of the methodology

3.9 references

CHAPTER FOUR: DATA PRESENTATION ANALYSIS AND FINDINGS

4.1 Introduction

4.2 Data presentation and analysis

4.3 Research finding

CHAPTER FIVE: SUMMARY CONCLUSIONS AND RECOMMENDATION

5.1 Introduction

5.2 Conclusions

5.3 Recommendations

Bibliography