TABLE OF CONTENTS
DECLARATION .........................................................•....................•...... .... 2
APPROVAL .............................................................................................................................. 3
ACKNOWLEDGEMENT ......................................................................................................... 4
DEDICATION ........................................................................................................................... 5
LIST OF ACRONYMS ............................................................................................................. 6
TABLE OF CONTENTS .......................................................................................................... 7
ABSTRACT ............................................................................................................................ 10
CHAPTER ONE .................................................................................................................... 11
1.0 INTRODUCTION: ....................................................................................................... 11
1.1 Background of the Study ....................................................................................... 11
1.1.1 Historical Background .................................................................................................... 11
1.1.2 Theoretical Background ................................................................................................. 12
1.1.3 Conceptual Background ................................................................................................. 13
l .2Statement of the problem .................................................................................................... 14
1.3 General objective of the study ........................................................................................... 14
1.4 Specific objectives of the study ......................................................................................... 15
1.5 Research Questions ............................................................................................................ 15
1.6 Scope of the study .............................................................................................................. 15
1.6.1 Subject scope .................................................................................................................. 15
1.6.2 Geographical scope ......................................................................................................... 15
1.7 Significance of the study ................................................................................................... 15
1.8 The Conceptual Framework .............................................................................................. 16
CHAPTER TWO ................................................................................................................... 17
LITERATURE REVIEW ..................................................................................................... 17
2.0 Introduction ....................................................................................................................... 17
2.1 Definition ofterms ............................................................................................................. 17
2.1.1 Performance indicators ................................................................................................... 17
2.2 Theoretical Framework ...................................................................................................... 17
2.2. lResource Based View ...................................................................................................... 17
2.3 The relationship between record keeping and the performance of small scale enterprises
................................................................................................................................................. 17
2.4 Determinants of Performance ........................................................ , ..................................... 1.8 ..
2.6 effects of maintaining a general ledger on growth levels ofHariss . .JRternational•limited .,
in Uganda ................................................................................................................................. 20
2.7 Effects of maintaining journal entries on market share ofHarissinternational limited in
Uganda ..................................................................................................................................... 21
2.7 Effects of maintaining cash books on profitability ofHariss International limited in
Uganda ..................................................................................................................................... 21
2.6 Overview ........................................................................................................................... 22
CHAPTER THREE ............................................................................................................... 23
RESEARCH METHODOLOGY ......................................................................................... 23
3.0 Introduction ....................................................................................................................... 23
3. I Research Design ................................................................................................................ 23
3.2 Study Population ................................................................................................................ 23
3 .3 Sample Design ................................................................................................................... 23
3.4 Sampling techniques .......................................................................................................... 24
3 .5 Data Collection Methods ................................................................................................... 24
3.5.1 Interviewing .................................................................................................................... 24
3.5.2 Research Questionnaire Survey ...................................................................................... 24
3.6 Data Collection Instruments .............................................................................................. 25
3.6.1 Research Questionnaire .................................................................................................. 25
3.6.2 In-depth Interviews ......................................................................................................... 25
3.7 Data Analysis ..................................................................................................................... 25
3.8 Measurement of variables .................................................................................................. 26
3 .9 Data quality control ........................................................................................................... 26
3.9.1 Validity of Data Collection Instruments ......................................................................... 26
3 .9 .2 Reliability of Data Collection Instruments ..................................................................... 26
3. IO Research procedure .......................................................................................................... 26
3.11 Limitations of the Study .................................................................................................. 27
CHAPTER FOUR ................................................................................................................. 28
PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS ................. 28
4.0 Introduction ....................................................................................................................... 28
4.2 response rate ...................................................................................................................... 28
4.1 Demographic characteristics .............................................................................................. 29
4.1.1 Gender ............................................................................................................................ 29
4.1.2 Age bracket ..................................................................................................................... 29 .. . ... . . . -·· ' ' ,... . ' . . . . . ~
•. 4;•1.3 Education level .. , ...................... , .. .,, .. ,,, ... ,., .. , ......... · .... , ..... ,,.,, ....... , ..... , ..... ,,.,.,, .....•... a ............... 30.
4.1.4 Working experience ........................................................................................................ 30
4.2 Record keeping .................................................................................................................. 31
4.2.1 Cash books and profitability ............................................................................................ 31
4.2.2 Effect of a general ledger on growth levels .................................................................... 32
4.6 The relationship between records keeping and performance of business enterprises ....... 33
4. 7 Discussion of findings ....................................................................................................... 34
CHAPTER FIVE ................................................................................................................... 35
DISCUSSION, CONCLUSION AND RECOMMENDATIONS ...................................... 35
5.1 Introduction ....................................................................................................................... 35
5.2 Summary of findings ......................................................................................................... 35
5.2.1 Effects of maintaining cash books and profitability of Haris international limited ....... 35
5.2.1 effects of maintaining journal entries on market share ofHariss international limited. 35
5.3 Conclusion ......................................................................................................................... 36
5.4 Recommendations ............................................................................................................. 36
5.5 Area of further study .......................................................................................................... 36
REFERENCES ........................................................................................................................ 37
APPENDIX I: .......................................................................................................................... 39
A RESEARCH QUESTIONNAIRE ....................................................................................... 39
APPENDIX IL ......................................................................................................................... 42
A TABLE SHOWING THE TIME FRAME FOR THE STUDY .......................................... 42
APPENDIX III. ....................................................................................................................... 43
AN ESTIMATED BUDGET SHOWING EXPENDITURES OF THE RESEARCH STUDY.
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ABSTRACT Small and medium enterprises are gaining widespread 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 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, statements of income and balance sheet. It found that most SMEs neutrally agree that the 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.
RUTH, N (2022). Record Keeping and Performance of Small and Medium Enterprises. A Case of Hariss International Limited Uganda. (Riham). Afribary. Retrieved from https://afribary.com/works/record-keeping-and-performance-of-small-and-medium-enterprises-a-case-of-hariss-international-limited-uganda-riham
RUTH, NANYONJO "Record Keeping and Performance of Small and Medium Enterprises. A Case of Hariss International Limited Uganda. (Riham)" Afribary. Afribary, 29 Aug. 2022, https://afribary.com/works/record-keeping-and-performance-of-small-and-medium-enterprises-a-case-of-hariss-international-limited-uganda-riham. Accessed 05 May. 2024.
RUTH, NANYONJO . "Record Keeping and Performance of Small and Medium Enterprises. A Case of Hariss International Limited Uganda. (Riham)". Afribary, Afribary, 29 Aug. 2022. Web. 05 May. 2024. < https://afribary.com/works/record-keeping-and-performance-of-small-and-medium-enterprises-a-case-of-hariss-international-limited-uganda-riham >.
RUTH, NANYONJO . "Record Keeping and Performance of Small and Medium Enterprises. A Case of Hariss International Limited Uganda. (Riham)" Afribary (2022). Accessed May 05, 2024. https://afribary.com/works/record-keeping-and-performance-of-small-and-medium-enterprises-a-case-of-hariss-international-limited-uganda-riham