Accounting information has contributed to the rapidly growing environment in that the management must update themselves with every current information. That will help in achieving their objectives and help them in decision making.

Accounting information helps the management in planning and evaluation of the information as it is served as data organized for a special purpose of decision making.

TABLE OF TABLES

Title Page

Approval page

Certification

Dedication

Acknowledgement

Table of contents

CHAPTER ONE – INTRODUCTION

1.1 Introduction and background of the study

1.2 Statement of problem

1.3 Purpose of study

1.4 Significance of the study

1.5 Scope and limitations

1.6 Statement of hypothesis

1.7 Definition of terms

Reference

CHAPTER TWO – LITERATURE REVIEW

2.1 Overview of small scale industries

2.2 Types of accounting information

2.3 Characteristics of accounting information

2.4 Levels of management and decisions

2.5 Examples of decision and application of accounting information

2.6 Users of accounting information

2.7 Accounting information communication system

References

CHAPTER THREE – RESEARCH METHODOLOGY

3.1 Introduction

3.2 Sampling method

3.3 Research design

3.4 Sources of data

CHAPTER FOUR – PRESENTATION AND ANALYSIS OF DATA

4.1 Introduction

4.2 Presentation and analysis

4.3 The use of accounting information has enhanced pricing strategies in small – scale industries

4.4 Management relies on accounting information for its numerous decision

4.5 Personal interview

References

CHAPTER FIVE –DISCUSSION OF FINDINGS, RECOMMENDATION AND CONCLUSION

5.1 Discussions of findings

5.2 Recommendations

5.3 Conclusions

References

Bibliography

Appendix

Questionnaire.

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Almost all the organization aimed towards the attainment of its desired, planned and overall objectives. In every operation of organization more especially small scale industry aimed towards efficiency and proper effectiveness for this to be achieved to a large extent depends on the quality of available accounting information and how the information will be utilized by the organization. However, information is the life wire of every business, defined by Don T. Coster et al (1978) so for any business to succeed in today’s rapidly changing environment, the management must update itself with every current and relevant information that will be beneficial towards achieving their predetermined objectives because without it there is likely to be stagnation. The manager who is making a decision normally wants to be sure that this knowledge is complete. This is possible only through the effective presentation and its use in appropriate circumstances.

When looking into the importance and usefulness of accounting information to management and especially small scale industry, it will be relevant to state clearly that there are other information that management uses in decision making. Like information by Engineers, Lawyers, Doctors, Architects and other company’s officials, but however, that information by accountant goes a long way to determine the assets base of a company and its liabilities to determine its cost price of production in pricing its products and also in determining when profits or loss is made.

Accounting information measures the progress of a commercial enterprise and is used in decision making for the selection of a single course of action for several dissimilar and unrelated alternatives. It has been observed that decision making is the final process in managerial process, but however, the relevance of an decision by management depends on the accuracy and relevance of accounting information supplied by the accountant.

When the decision involves business and economy questions, accounting information is essential to the decision system because it provides quantitative information for three functions: planning, control and evaluation.