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ABSTRACT
The research work covers the evolution of accounting system of small and medium scale enterprises. (A case study of some selected firms in Edo state) the purpose of choosing this topic is to ascertain the usefulness of the scale enterprises. Chapter one, dealt with Background of the study, Research problem, the Objectives, the limitations, Research hypothesis. Chapter two focused on the literature review, forms of business organization, definition of SME, characteristics of SME, the importance of SME to the economy, the accounting system of SME. Chapter three contains the research methodology, sample design, data analysis. Chapter four dealt with the evolution system of small and medium scale enterprises, Analyze with the help of enterprise coalition either during the interview, it also involves intensive hypothesis based on the study. Chapter five deals with the Summary, conclusion and recommendation of findings.