| dc.description.abstract | The study was focused on bookkeeping and performance of small businesses. The study objectives were; to determine the effect of books of accounts on the performance of small businesses, to investigate the effect of financial records on the performance of small businesses, and to determine the effect of bookkeeping systems on the performance of small businesses. The independent variable, bookkeeping consisted of three dimensions namely; books of accounts, financial records and bookkeeping systems. The dependent variable, performance of small businesses constituted; sale, assets and growth value (profits). To date, limited research has been carried out into the accounting systems in use within small firms in Uganda. However, little research has been done on book keeping performance of small businesses in Wandegeya, Uganda. This study focused on the study constructs as reflected in the conceptual framework with the hope of filling the missing gap. The target population of the study was 600 small businesses and a sample of 240 small businesses was used. The study used a case study research design. Simple random sampling was used in the study and the study employed questionnaires which consisted of both closed ended structured questions and open ended structured questions which were administered to 240 sampled small business operators from which only 144 questionnaires were returned. Both qualitative and quantitative approaches were used in the study. A statistical package for social science (SPSS) was used in analysing data. Frequency distribution tables and percentages, pie charts and bar graphs were used to represent raw data for interpretation. The findings of the study were that majority of small business operators kept mainly cashbooks and sales daybook and the asset register was the least kept book of account. For financial records, most small business operators issued receipts to their customers. The study found out that majority of the small business operators were not sure about bookkeeping systems. The study recommends that the government and local councils like Kampala city council authority should organise basic bookkeeping trainings and workshops for small business operators so as to equip them with basic bookkeeping knowledge for efficient record keeping of their businesses. | en_US |
