Abstract

The study investigated challenges to record keeping practices experienced by small, micro, medium businesses in Engcobo Local Municipality. The objective of this study is to look at the barriers of record keeping when growing small, micro, medium businesses. The study used a mixed research method. We collected data through an interview schedules and questionnaires from eighty-five (85) participants. The questionnaires#x2019; data were analyzed using a Statistical Package for Social Sciences (SPSS), and the personal interviews data was analyzed using content analysis. The findings showed that the majority of our participants did not implement proper record keeping practices and that they did not understand the importance and the role of keeping records for their businesses. This study conveys information that contributes and helps small, micro, medium businesses owners to keep business records and to practice good record keeping practices, to maintain accurate business records of transactions. It is therefore recommended that small,