Record keeping and performance of small and medium enterprises a case of Hariss International Limited Uganda. (Riham)
| dc.contributor.author | Nanyonjo, Ruth | |
| dc.date.accessioned | 2020-07-29T09:02:25Z | |
| dc.date.available | 2020-07-29T09:02:25Z | |
| dc.date.issued | 2018-05 | |
| dc.description | A Dissertation Submitted to the College of Economics and Management in Partial Fulfillment of the Requirements for the Award of Bachelors' Degree in Business Administration of Kampala International University. | en_US |
| dc.description.abstract | Small and medium enterprises are gaining wide spread acceptance as viable drivers of economic growth. A sound accounting and internal control system in any business irrespective of its scale is crucial. Audits of small scale enterprises have proven to be worrisome for professional accountants because of the inadequacy of the internal controls. The study sought to establish whether a relationship exists between accounting systems, the manner in which accounting records were maintained by SMEs and their financial performance. The study adopted a descriptive research design on SMEs in Kampala Central Business District. Systematic sampling technique was used to sample SMEs. Descriptive statistics and regression analysis was used to analyze the findings. The study found that revenue and expenditure accounts play a major role in ledger accounts. For ledger accounts to be effective, revenue and expenditure accounts must be well prepared to limit chances of negative financial performance of SMEs in Uganda County. It found that an improvement in keeping and preparing purchases and sales ledgers can result in improved financial performance. It also found that all the SMEs in Uganda keep purchases and sales ledger, cash book, revenue and expenditure accounts, statement of income and balance sheet. It found that most SMEs neutrally agree that purchases ledger shows all purchases returns of the business, sales ledger shows all returns to the business and sales ledger shows all the receivables of the business. Finally, the study found that a large number of SMEs prepare balance sheets as they convey substantial information about the financial strength and current performance of an enterprises. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/12106 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala international University, College of Economics and Management | en_US |
| dc.subject | Record keeping | en_US |
| dc.subject | Small and medium enterprises | en_US |
| dc.subject | Hariss International Limited Uganda | en_US |
| dc.subject | Riham | en_US |
| dc.title | Record keeping and performance of small and medium enterprises a case of Hariss International Limited Uganda. (Riham) | en_US |
| dc.type | Other | en_US |