ABSTRACT The relevance of keeping proper books of accounts and sound accounting practices has been emphasized in achieving proper financial management in Small and Medium Scale Enterprises. In this study, we investigate the recording of proper books of account by SMEs in Kumasi (Ghana) through information based on responses to a close- ended questionnaire from 90 SMEs in Kumasi. We report that majority of SMEs’ owners were academic inclined, and also had at least an average level of accoun...
