Assessment of Record Keeping Practices Among Small Business Owners Trained Through Business Education Programmes in Abeokuta, Ogun State

This study assessed the record keeping practices of small business owners who received training through Business Education programmes in Abeokuta, Ogun State, South West Nigeria. Sound record keeping is a foundational business management competency that enables entrepreneurs to monitor financial health, meet tax obligations, and make evidence-based decisions. Despite the emphasis on record keeping in Business Education curricula, small business failure rates in Nigeria remain high, partly attributed to poor financial management practices. This study sought to evaluate whether business education training translates into improved record keeping behavior. A descriptive survey design was employed. The population comprised 240 small business owners in Abeokuta who had completed a Business Education programme at any level within the last five years. Using purposive and accidental sampling, 120 business owners were selected. A validated questionnaire on record keeping knowledge and practices was the data collection instrument. Descriptive statistics and Pearson correlation were employed for analysis. Findings reveal that business education training significantly improves awareness of record keeping importance, but actual practice remains inconsistent, particularly among sole proprietors in retail and service sectors. Time constraints and lack of affordable accounting tools were cited as key barriers. The study recommends that Business Education departments partner with Ogun State Small and Medium Enterprises Development Agency to provide practical record keeping workshops and introduce small business owners to free digital accounting applications. Keywords: record keeping, small business owners, business education, Abeokuta, Ogun State