This paper is an introduction to the Bookkeeping Accounting Systems required in small/medium enterprises if the businesses are going to receive meaningful financial accounts.
The paper reviews the bookkeeping role and also examines the users of financial information. These include:
- Management
 
- Owners
 
- Proprietors
 
- Shareholders
 
- Taxation Authority
 
- Creditors
 
- Potential Investors
 
- Government Regulatory Bodies
 
- Competitors
 
- Customers