The Importance of including Business Entities in the Introduction of any Basic Accounting Programme

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F.K. Musweu

Abstract

Business entities can either be organized as sole traders, partnership or companies according the Zambian law. This article focuses on the importance of including business entities in the introduction of any basic accounting programme. Despite the numerous classifications of business entities this articles focuses on the classifications stated above namely sole traders, partnership and companies. The details in this article are entirely collected through secondary research due to the specialized nature of the paper. Reference was specifically made from scholarly articles in finance and management, various text books in finance and management, and journals from professional bodies such as AAT, ACCA and CIMA.

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