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Economie et Finance
Accounting systems in small and medium enterprises
( Télécharger le fichier original )
par
Jean Damascène HAGENIMANA
School of finance and banking Rwanda - Bachelor degree of business administration 2008
Disponible en
une seule page
suivant
DECLARATION
CERTIFICATE
DEDICATION
AKNOWLEDGEMENT
LIST OF ABREVIATIONS
LIST OF TABLES
TABLE OF CONTENTS
ABSTRACT
CHAPTER ONE: GENERAL INTRODUCTION
1.0. BACKGROUND OF THE STUDY
1.1. STATEMENT OF THE PROBLEM
1.2. OBJECTIVES OF THE STUDY
1.2.1. GENERAL OBJECTIVES
1.2.2. SPECIFIC OBJECTIVES
1.3. SIGNIFICANCE OF THE STUDY
1.4. SCOPE OF THE STUDY
1.5. Company profile
1.5.1. Historical background
1.5.2. Location of the company
1.5.3. Mission
1.5.4. Objectives
1.5.5. Shareholders and capital
1.5.6. Management
CHAPTER TWO: LITERATURE REVIEW
2.1. General introduction
2.1.1. Historical background of accounting
2.1.2. Definition of accounting
2.1.3. Branches (Fields or Careers) of accounting
2.2. Businesses' objectives
2.3. Forms of business organizations
2.4. Types of business transactions and bases of accounting
2.5. Bases of accounting
2.6. Users of accounting information
2.7. Accounting principles
2.8. Accounting system
2.8.1. Objectives of accounting system
2.8.2. Characteristics of an effective accounting system
2.9. Accounting cycle
2.10. Importance of general accepted accounting principles
2.11.2. Single entry system
2.12. Accounting books
2.12.1. Journals or books of prime entry
2.12.2. Subsidiary journals or daybooks
2.12.3. The ledger
2.13. Source documents
2.14. Other source document
2.15. Use of source documents
2.16. Developing an accounting system
2.17. Financial statements
2.17.1. Balance sheet (statement of financial position)
2.17.2. Statement of cash flows (statement of resources and application)
2.17.3. Trading, Profit and Loss account (income statement)
2.18. Objectives of financial statements
2.19. The qualities of accounting information
2.20. The needs of an accounting system
2.21. The accounting objectives to be considered while designing an accounting system
2.22. The limitations of accounting
2.23. Definition of SMEs
2.24. Accounting system for SMEs
CHAPTER THREE: RESEARCH METHODOLOGY
3.1. Introduction
3.2. POPULATION:
3.3. SAMPLING SIZE:
3.4. DATA COLLECTION METHODS
3.5. DATA PROCESSING
3.6. ORGANIZATION OF THE STUDY
3.7. LIMITATIONS FOR THE STUDY
CHAPTER FIVE: SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONLUSION
5.1. Summary of findings
5.2. Conclusion
5.3. Recommendations
5.4. Suggestions for future researcher
APPENDICES
suivant
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