RESEARCH LITERATURE :

1. CHUKWUMA & CELESTINE (2017) - https://www.semanticscholar.org/paper/ACCOUNTING-

PRACTICES-AND-THE-PERFORMANCE-OF-SMALL-%2C-Chukwuma-Celestine/
38cf4331e2dc68b0f3c620e35118f7b4369230d4
2. JEYASEELI & JUSTUS (2014) - https://www.worldwidejournals.com/global-journal-for-research-
analysis-GJRA/special_file.php?val=November_2014_1476526904__05.pdf
3. SEMAN ET. AL (2019) -https://www.researchgate.net/publication/339617060_An-
analysis-of-basic-accounting-practices-of-microenterprises2019
4. BOAME, KUDADZE, &SULEMANA (2014)-
https://www.iiardjournals.org/get/WJFIR/VOL.%202%20NO.%201%202017/
ACCOUNTING%20PRACTICES.pdf
5. ZOTORVIE (2017) - https://www.researchgate.net/profile/Justice-Zotorvie/publication/
325122314_A_study_of_Financial_Accounting_Practices_of_Small_and_Medium_Scale
_Enterprises_SMEs_in_Ho_Municipality_Ghana/links/5c94ef2ca6fdccd460335aa5/A-
study-of-Financial-Accounting-Practices-of-Small-and-Medium-Scale-Enterprises-SMEs-
in-Ho-Municipality-Ghana.pdf
6. MADURAPPERUMA, THILAKERATHNE, & MANAWADU (2016) -
https://www.iiardjournals.org/get/WJFIR/VOL.%202%20NO.%201%202017/
ACCOUNTING%20PRACTICES.pdf
7. PAVTAR (2017) - https://www.iiardjournals.org/get/WJFIR/ VOL.%202%20NO.
%201%202017/ACCOUNTING%20PRACTICES.pdf
8. ALHASSAN MUSAH (2017) -
https://www.researchgate.net/publication/326804735_Benefits_and_Challenges_of_Bookkeepi
ng_and_Accounting_Practices_of_SMEs_and_Its_Effect_on_Growth_and_Performance_in_Gha
na
9. Maguindayao et. Al (2014)
10. Panopio, Aguila, & Ocampo (2018)
11. Garcia P. et al. (2006) – Basic accounting concepts and procedures – Rex Bookstore Inc.
12. Rahman, A. (2014) – Fundamentals of Accounting – Gangna, Orissa – PHI Learning Private
Limited
SYNTHESIS:

1. ALHASSAN MUSAH (2017) -

https://www.researchgate.net/publication/326804735_Benefits_and_Challenges_of_Bookkeepi
ng_and_Accounting_Practices_of_SMEs_and_Its_Effect_on_Growth_and_Performance_in_Gha
na
2. CHELIMO & SOPHIA (2014) - https://www.ijsr.net/archive/v3i12/U1VCMTQzNDA=.pdf
3. BALAGOBEI (2019) -
https://www.macrothink.org/journal/index.php/ijafr/article/view/15897/12605
4. GREFALDE (2020) - https://www.internationaljournalcorner.com/index.php/theijbm/article/
view/145265/102077
5. ALADEJEBI & OLADIMEJI (2019) -
http://jsbednet.com/journals/jsbed/Vol_7_No_1_June_2019/3.pdf
6. ADURAYEMI (2016) - https://ijournals.in/wp-content/uploads/2017/06/7.4102-
Cecilia.compressed.pdf
7. ERNEST (2018) - file:///C:/Users/lenovo/Downloads/1-IJAEMS-SEP-2018-8-
TheRoleofBookkeeping.pdf
8. ADEDEJ (2020) -
https://www.academia.edu/28842841/ROLE_OF_ACCOUNTING_IN_SMEs_By_Adisa_Adedeji_Fa
tai_ACA
9. AJAO, OYEYEMI, ET. AL (2016) -
https://www.researchgate.net/publication/308618699_Bookkeeping_and_sustainability_of_sm
all_scale_businesses_in_Nigeria_An_assessment_of_Agbara_Local_Government_Area_Ogun_St
ate
10. DANFORD, KASUBI ET. AL (2014) -
https://iiste.org/Journals/index.php/EJBM/article/view/18778/18892
ACCOUNTING:

1. FERNANDO (2022) - https://www.investopedia.com/terms/a/accounting.asp

2. BEAVER (2020) -
https://www.netsuite.com/portal/resource/articles/accounting/accounting.shtml
3. SMITH (2022) –

ACCOUNTING PROCESS:

1. KENTON (2022) - https://www.investopedia.com/terms/a/accounting-practice.asp

2. SRIVASTAV (2022) - https://www.wallstreetmojo.com/accounting-practice/
3. SINRA (2021) –
4. VEDANTU (2022) - https://www.vedantu.com/commerce/accounting-process

RECORDING:

1. TULSIAN (2011) -
https://content.kopykitab.com/ebooks/2018/04/17710/sample/sample_17710.pdf
2. ZIMMERER & SCARBOROUGH (2006) - scirj-P0618533-1.pdf
3. COLEMAN & CO. (2018) - https://colemanandco-ni.co.uk/importance-recording-transactions/
4. HILL (2021) - https://study.com/academy/lesson/recording-business-transactions-in-
accounting.html
5. MAHR (2022) - https://study.com/learn/lesson/recording-transactions-accounting-process-
importance-examples.html

CLASSIFYING:

1. TULSIAN (2011) –
https://content.kopykitab.com/ebooks/2018/04/17710/sample/sample_17710.pdf
2. SHERMAN (2018) - https://bizfluent.com/info-12130535-classifying-accounting.html

SUMMARIZING:

1. HARI M. (2022) - https://www.knowswhy.com/why-is-summarizing-important/

2. VACCARO (2022) - https://business-finance.blurtit.com/2025819/what-is-
summarizing-in-accounting
3. TULSIAN (2011) -
https://content.kopykitab.com/ebooks/2018/04/17710/sample/sample_17710.pdf
4. LAM (2011) - https://blogs.ubc.ca/rachelllamalam/2015/10/08/the-importance-of-
summarizing/