The failure of SME had been associated with lack of access to credit facilities for growth and expansion. The inability to access credit facilities had been linked with the inability of SME to present a good financial and non-financial information. Lenders of funds places so much importance on the quality of information when granting loans to borrowers of fund. Undoubtedly, the continuity or closure of any business depends on keeping accurate, timely and reliable information that can help acc...