Accounting Recordkeeping Practices In Smes In Somalia Gökhan Baral

1 st Chapter: Accounting Definition And Concepts
1.1 Definition of Accounting
1.2 Basic Concepts of Accounting
1.2.1 Business Entity Concept
1.2.2 Going Concern Concept
1.2.3 Accounting Period Concept
1.2.4 Money Measurement
1.2.5 Cost Concept
1.2.6 Objective Evidence Concept
1.2.7 Consistency Concept
1.2.8 Dual aspect Concept
1.2.9 Conservatism Concept
1.2.10 Realization Concept
1.2.11 Matching Concept
1.2.12 Materiality Concept
1.3 Importance of Accounting
1.4 Types of Accounting
1.4.1 Financial Accounting
1.4.2 Managerial Accounting
1.4.3 Governmental Accounting
1.4.5 Tax Accounting
1.4.5 Forensic Accounting
1.4.6 Project Accounting
1.4.7 Social Accounting
Table Of Contents
2 nd Chapter: Recordkeeping Practices And SMEs
2.1 What are SMEs?
2.1.1. Definition of SMEs in different countries
2.1.1.1. EU SMEs Definition
2.1.1.2. Definition of SMEs in Turkey
2.1.1.3 Definition of SMEs in Japan
2.1.1.4 Definition of SMEs in Malaysia
2.1.1.5 Definition of SMEs in the United States
2.1.1.6 Definition of SMEs in the UK
2.1.1.7 Definition of SMEs in France
2.1.1.8 Definition of SMEs in Germany
2.1.1.9 Definition of SMEs by the World Bank
2.2 Bookkeeping Practices used by SMEs
2.3 Budgeting Practices used by SMEs
2.4 Financial Reporting Practices used by SMEs
2.5 Auditing Practices used by SMEs
2.6 Depreciation Practices used by SMEs
3 rd Chapter: Assessment Of Accounting Recordkeeping
Practices In Small And Medium-Sized Enterprises In
Lasanod, Somalia.
3.1. Literature Review
3.2. Research Methodology
3.2.1. Research Design
3.2.2. Population and Sample of the study
3.2.3. Research Instrument
3.2.4. Validity of the Instrument
3.2.5. Reliability of the Instrument
3.2.6. Data Analysis
3.3. Hypotheses Development
3.4. Presentation and Analysis of Data
Table Of Contents
3.4.1. Research Questions
3.4.1.1 Research Question 1
3.4.1.2 Research Question 2
3.4.1.3 Research Question 3
3.4.1.4 Research Question 4
3.4.1.5 Research Question 5
3.4.2 Hypotheses
3.4.2.1 Hypotheses 1
3.4.2.2 Hypotheses 2
3.4.2.3 Hypotheses 3
3.4.2.4 Hypotheses 4
3.4.2.5 Hypotheses 5
3.4.3 Results of the Study
Results
REFERENCES
APPENDICES