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  #   002-001 - Why Maintain Accounting Records?

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  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 O ...[Read more](#hikashop_show_tabular_description)

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 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