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The study aimed at evaluating financial record keeping on financial performance of SMEs in Kinigi Sector. The study was guided by three specific objectives. A descriptive design with a population of 447 and sample size of 211 SMEs was adopted. The study has a pilot study which have been carried and shown a reliable type of instrument which was used to collect information relating to the research objectives. The results of objective one has a low mean showing that there is little or simply insufficiency in ensuring that transactions of the business are not updated accordingly to reflect the activities done in the business. Results of objective two and three as well show a low level suggesting a very low attempt in ensuring record keeping updates and accuracy and it has been seen that it affects the SMEs financial performance. The study studied the relationship by Pearson correlation which have shown a perfect relationship on self-sub variables in the study but also showing a medium significance between financial record updates, record storage, record accuracy and financial performance. The study concluded reminding positive relationship between the study independent variable parameters of financial record keeping together with the dependent variable for selected small scale and medium enterprises in Kinigi Sector; this have shown that a change in the practices of record keeping affect the financial performance of small scale and medium enterprises in Kinigi Sector. The study has made recommendations in relation to the objectives where small and medium enterprises have been recommended to carry out the financial record keeping to ensure that there is proper performance and as well the government policy makers to enhance the courage of record keeping to encourage financial performance in Kinigi Sector.

The study aimed at evaluating financial record keeping on financial performance of SMEs in Kinigi Sector. The study was guided by three specific objectives. A descriptive design with a population of 447 and sample size of 211 SMEs was adopted. The study has a pilot study which have been carried and shown a reliable type of instrument which was used to collect information relating to the research objectives. The results of objective one has a low mean showing that there is little or simply insufficiency in ensuring that transactions of the business are not updated accordingly to reflect the activities done in the business. Results of objective two and three as well show a low level suggesting a very low attempt in ensuring record keeping updates and accuracy and it has been seen that it affects the SMEs financial performance. The study studied the relationship by Pearson correlation which have shown a perfect relationship on self-sub variables in the study but also showing a medium significance between financial record updates, record storage, record accuracy and financial performance. The study concluded reminding positive relationship between the study independent variable parameters of financial record keeping together with the dependent variable for selected small scale and medium enterprises in Kinigi Sector; this have shown that a change in the practices of record keeping affect the financial performance of small scale and medium enterprises in Kinigi Sector. The study has made recommendations in relation to the objectives where small and medium enterprises have been recommended to carry out the financial record keeping to ensure that there is proper performance and as well the government policy makers to enhance the courage of record keeping to encourage financial performance in Kinigi Sector.