1 st Chapter: Accounting Definition And Concepts1.1 Definition of Accounting1.2 Basic Concepts of Accounting1.2.1 Business Entity Concept1.2.2 Going Concern Concept1.2.3 Accounting Period Concept1.2.4 Money Measurement1.2.5 Cost Concept1.2.6 Objective Evidence Concept1.2.7 Consistency Concept1.2.8 Dual aspect Concept1.2.9 Conservatism Concept1.2.10 Realization Concept1.2.11 Matching Concept1.2.12 Materiality Concept1.3 Importance of Accounting1.4 Types of Accounting1.4.1 Financial Accounting1.4.2 Managerial Accounting1.4.3 Governmental Accounting1.4.5 Tax Accounting1.4.5 Forensic Accounting1.4.6 Project Accounting1.4.7 Social AccountingTable Of Contents2 nd Chapter: Recordkeeping Practices And SMEs2.1 What are SMEs?2.1.1. Definition of SMEs in different countries2.1.1.1. EU SMEs Definition2.1.1.2. Definition of SMEs in Turkey2.1.1.3 Definition of SMEs in Japan2.1.1.4 Definition of SMEs in Malaysia2.1.1.5 Definition of SMEs in the United States2.1.1.6 Definition of SMEs in the UK2.1.1.7 Definition of SMEs in France2.1.1.8 Definition of SMEs in Germany2.1.1.9 Definition of SMEs by the World Bank2.2 Bookkeeping Practices used by SMEs2.3 Budgeting Practices used by SMEs2.4 Financial Reporting Practices used by SMEs2.5 Auditing Practices used by SMEs2.6 Depreciation Practices used by SMEs3 rd Chapter: Assessment Of Accounting RecordkeepingPractices In Small And Medium-Sized Enterprises InLasanod Somalia.3.1. Literature Review3.2. Research Methodology3.2.1. Research Design3.2.2. Population and Sample of the study3.2.3. Research Instrument3.2.4. Validity of the Instrument3.2.5. Reliability of the Instrument3.2.6. Data Analysis3.3. Hypotheses Development3.4. Presentation and Analysis of DataTable Of Contents3.4.1. Research Questions3.4.1.1 Research Question 13.4.1.2 Research Question 23.4.1.3 Research Question 33.4.1.4 Research Question 43.4.1.5 Research Question 53.4.2 Hypotheses3.4.2.1 Hypotheses 13.4.2.2 Hypotheses 23.4.2.3 Hypotheses 33.4.2.4 Hypotheses 43.4.2.5 Hypotheses 53.4.3 Results of the StudyResultsREFERENCESAPPENDICES