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[author] => Cofie, Rebecca Ayele [googlescholar] => https://scholar.google.co.in/citations?view_op=view_citation&hl=en&user=KeqZGcIAAAAJ&imq=EPRA+International+Journal+of+Economic+and+Business+Review&citation_for_view=KeqZGcIAAAAJ:YohjEiUPhakC [doi] => [year] => 2017 [month] => May [volume] => 5 [issue] => 5 [file] => eprapub/EW201705-01-001812.pdf [abstract] =>For a successful business endeavour, accounting is considered as the conduit and essential tool of achieving its target. It has always concerned itself with determining how a business is doing. The level of book keeping and accounting in SMEs have created many problems against the effective operation and accountability of these businesses. The study seek to determine the extent to which sound accounting practice is carried out among SMEs in Ho Municipality and to find out how managerial experience affects operation of accounts. A survey design was employed in the study to evaluate the extent of sound accounting practices in SMEs in Ghana; Ho Municipality being the focal point. The research revealed that majority of respondents agrees to the fact that their knowledge and education in accounting made them practice sound accounting system and that managerial experience of managers and owner have a significant impact on the operation of accounts in the various enterprises. We recommend that the Ministry responsible for Trade and Industry and National Board for Small Scale Industries should initiate training programmes for SMEs that do not know about the importance of maintaining accounting records to come to grips with it.
KEYWORDS: Accounting practice, Bookkeeping, Managerial Experience, Small and Medium Scale Enterprise (SME).
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