Accounting systems in small and medium enterprises

Ecole des hautes études des Finances et des Banques

MBURABUTURO

Tel/Fax: [phone] P.O.BOX 1514 Kigali-Rwanda Email: [e-mail] website:www.sfb.ac.rw

BBA PROGRAM

DEPARTMENT OF ACCOUNTING

A STUDY OF ACCOUNTING SYSTEM IN SMALL AND MEDIUM
ENTERPRISES IN RWANDA

THE CASE OF INYANGE INDUSTRIES

PROJECT WORK ON:

A project work submitted in partial fulfillment of requirement for
the Award of Bachelor `s Degree in Business Administration «BBA»
in Management faculty, Accounting option.

Prepared by: Supervised by:

HAGENIMANA J. DAMASCENE Mr. KAMASA EMMANUEL

Reg No: GS 20050030

October,2008

DECLARATION

I, HAGENIMANA Jean Damascene, hereby do declare that this project is my original work and it has never been presented by any other student in any university or other institution of higher learning as far as I know. It is my own research; whereby other individuals work was used, references have been provided in the foot notes. I thus declare that this work is mine under supervision of, Mr. KAMASA Emmanuel.

Signature: HAGENIMANA Jean Damascene

Date: ./ ../

CERTIFICATE

This to certify that the dissertation entitled «a study of accounting system used in small and medium enterprises in Rwanda» a case study of INYANGE INDUSTRIES is an original work of Mr. HAGENIMANA Jean Damascene, a student under my supervision.

Mr KAMASA Emmanuel

Signature:

Date: / /

DEDICATION

I dedicate this work to:

Almighty God

My fiancée and my family in law

My mother and father

My lovely sisters and my brother

My close friends, classmates and colleagues.

AKNOWLEDGEMENT

First and foremost I thank the Almighty God to have guided me on this world until now. With pleasure I am happy with the blessings I get from him. I recognise all the hardships I have passed through up to this date may his tolerance continue ever since and forever to all his people.

My special appreciation also goes to Mr. KAMASA EMMANUEL who devoted his precious time to direct this tedious and painful research work, especially reading through the draft copies all the times and correcting errors till the final copy. I greatly appreciate his diligent assistance.

My thanks go the Rwandan government, which has managed to rebuild and extend education to guide a good number of us.

I thank SFB and its staff for the knowledge and skills I acquired from them.

My thanks go to my fiancée IYAKAREMYE Christine, my relatives, my sisters for their help and patience when I was studying.

I cannot forget friends and classmates for their comprehension and knowledge we shared from the beginning of my studies in the university level, within the institute I recognise all friends being full time students for the knowledge blessings we shared.

Last but not least, my thanks are addressed to the Director of INYANGE INDUSTRIES and its staff from all departments for allowing me to conduct this research in their company, and provide me the necessary information that are significant to this work.