ABSTRACT

The government of Uganda through the ministry of finance, and Uganda revenue authority, has made tremendous efforts to support the growth of small and medium enterprises by creating enabling environment through establishing appropriate legal and regulatory procedures, and continuous education and sensitization of the business owners about the purposes of record keeping to business operations. The main purpose of this research proposal was to examine the effect of business record keeping on the performance of small and medium enterprises. For the success of SMEs, accurate records of business transactions need to be kept. The study was guided by the following research questions: (i) what are the different tvpec nf records with examples of each type the Star Link International keep in its business operations, (ii) What is the level of performance of accurate records keeping to the management of Star Link International, and (iii) what is the relationship between records keeping and Star Link International’s performance? A descriptive research design was used. The population of the study comprised of staff at Star Link International. The study population and sampling frame comprised of a list of owners, managers. accountants and accounts assistant ihat woik at Star Link Tnt~n L~ capture the entire population, thus the sample size of the study will be fifty (50) respondents. Primary data for the study was gathered using a structured questionnaire developed by the researcher specifically for this study. Descriptive data analysis was used to determine the proportions and variables. Correlation tests were used to draw inferences about the population from the samples, and Microsoft excel was used to facilitate the data analysis.