Operating Accounting Systems in Small- Scale Bakery Firms: Problems and Suggestions A Study of Small-Scale bakery Firms in Enugu , Anambra State

Abstract

This research deals with the problems of :counting systems for small scale bakery firms.1e study concentrated in Enugu Zone of Anambra :ate andon firms 'Nith capital ranging from fifty 10usand to two mi l l i o n naira {H5et~OO - H2m}. Areas : Accounting Systems investigated include internal lntrol system, costing method, adequacy of information provided, promptness in providi ng information Id number and qualifiication of accounts staff. To investigate their problems, two sets of questionnaire were constructed , one for managers of e individual firms and the other for their account- ,t s / accounting officers. The questionnaires were ministered to and data collected from twenty one rms. Responses were analysed and presented. The analysis revealed that the accounting systems of ese bakery firms had problems in the area of ternal control, costing techniques, adequacy of formation, timeliness of information and employment