Accounting and Control Systems in Selected Small and Micro Enterprises in Botswana
C. R. Sathyamoorthi (Department of Finance and Accounting ,University of Botswana )
Download Article | Published On 01/07/2001


The need to look into the existing system of accounting control and information generation arose from the results of a preliminary interview that was carried out among a selected group of small traders. These traders reported that they had been incurring losses and yet unable to substantiate with facts and figures. It is in this context that the study was conducted to ascertain the control procedures and information generation in the selected small and micro business enterprises with a view of finding the strengths and weaknesses of the system

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