The Effect Of Proper Accounting Record In Small And Medium Scale Enterprises (a Case Study Of Excel Pure Water Company Oleh Delta State)

ABSTRACT The focus of this work is to determine the effects of proper accounting records in small and medium scale profit making enterprises. The work is designed to know origin of commercial activities, that is, the trade by barter system, and also the origin of accounting and how proper accounting records help the management and user to evaluate the business. It became necessary for managers to render proper accounts to owners of the business who did not take part in running of the business. This art rendering accounts by managers to owners of the business are know as stewardship accounting.…