Abstract
M.Comm.
The primary objective of the dissertation is:
• To explain the design and implementation of effective accounting systems and procedures in a small organisation with a workforce of less than 100 employees.
The secondary objectives of the dissertation are as follows:
• To explain the nature of current non-value adding accounting systems and procedures whch the small organisation should change or eliminate;
• To explain the nature of desired value-adding accounting systems and procedures which should be introduced by the small organisation;
• To explain management involvement and participation in the design and implementation of accounting systems and procedures manuals in a small organisation;
• To explain the purpose, objectives, need for and basic writing principles which a written accounting procedure of a small organisation must adhere to;
• To explain the steps to be followed to design and implement an accounting system and procedure; and
• To propose suggestions and recommendations with reference to the design and implementation of accounting systems and procedures.
• To determine the minimum and maximum accounting systems and procedures that needed to be implemented in the small organisation;
• To identify the shortcomings and positives regarding the information supplied by the current Accounting systems.
All of the abovelisted primary and secondary objectives have effect on a small organisation with less than 100 employees, a limited cashflow and which pays limited attention to procedures, due to time constraints. The time constraints relate primarily to the limited workforce.