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THE IMPACT OF ACCOUNTING STANDARD ON THE DEVELOPMENT OF SMALL SCALE BUSINESS
ABSTRACT
This study examined the practical impact of accounting standard on the development of small scale business in Akwa Ibom State, with particular focus on P-MAT table Water Company as the study area. The researcher used the objectives of the study to identify the problems created by non-existence of accounting records and inadequate accounting information, due to the fact that most small scale business do not obey accounting standard. To show the impact of accounting standards on small scale business, random sampling technique was used in questionnaire administration. Findings revealed that P-MAT table Water Company maintains accounting standards which is the bedrock to which it develops. The study further disclosed that the success of any small scale business depends immensely on the ability of its management to deals effectively with the present changing conditions of the business environment. It also recommends that management should adopt a good accounting system that meets with the general acceptable accounting principles which is used in identifying the advantages of accounting standards to which it brings to the development of a business.
TABLE OF CONTENT
Cover page
Title page
Certification
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE
1.1 Introduction
1.2 Statement of the problem
1.3 Objective of the Study
1.4 Research Question
1.5 Significance of the Study
1.6 Scope of the Study
1.7 Limitation of the Study
1.8 Definition of terms
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Introduction
2.2 Meaning of small scale business
2.3 Importance of small scale Business in Economic Development
2.4 Problems of Small Scale Business
2.5 Accounting Books needed by small Scale Business
2.6 Characteristics of Small Scale Business
2.7 Causes of Small Scale Business Failure
CHAPTER THREE
RESEARCH METHODOLOGY AND DESIGN PROCEDURE
3.1 Introduction
3.2 Area of the Study
3.3 Population of the Study
3.4 Sample Size and sampling techniques
3.5 Sources of Data
3.6 Method of Data Collection
3.7 Method of Data analysis
CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.1 Introduction
4.2 Presentation and Analysis of Data
4.3 Discussion of Findings
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.0 Introduction
5.1 Summary
5.2 Conclusion
5.3 Recommendation
REFERENCES
Appendix
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