This study was carried out essentially to appraise the operations of accounting system in the Nigerian small and medium scale enterprises. A sample and medium scale entrepreneurs/managers operating in Gboko town-Benue State. Interviews was basically used for the collection of relevant data, and percentages were also used for the analysis of data, which is simply descriptive in nature for easier interpretation. The findings of the study revealed that a majority of the small and medium scale enterprises. The small scale enterprises are yet to appreciate the use of computers in preparing and storing financial records of their businesses. The study recommends that there is need for mass literacy campaign in form of adult education programme and symposia organized by both the government and non-governmental organizations in order to create computer awareness among businessmen, alongside with basic principles of book keeping.
1.1 Introduction
In this section, the Operations of Accounting System in the Nigerian Small and Medium Scale Enterprises is discussed, with relevant and recent citations. As a prelude to other parts of this study, this chapter will discuss the background upon which this study was initiated, the statement of problems that led to this study, the aim and objectives of the study. Others are significance of the study, scope of work, research hypothesis and questions, limitation of the study and definition of terms.