Variables	Categories	Frequency	Percent
Gender	Male	119	59.5
	Female	81	40.5
	Total	200	100.0
Age	18 - 24	16	8.0
	25 - 30	58	29.0
	31 - 35	71	35.5
	36 - 40	33	16.5
	41 - 45	14	7.0
	46+	8	4.0
	Total	200	100.0
Level of Education	BECE	15	7.5
	WASSCE	41	20.5
	Diploma	85	42.5
	1^st Degree	34	17.0
	2^nd Degree	1	0.5
	No Education	24	12.0
	Total	200	100.0
Level of Accounting Skills	Low Skills	65	32.5
	Below Average	72	36.0
	Average	41	20.5
	Above Average	17	8.5
	Professional	5	2.5
	Total	200	100.0
Operational Post	Owner	104	52.0
	Manager	67	33.5
	Accounts Officer	29	14.5
	Total	200	100.0
Number of Employees	5 or Less	101	50.5
	6 - 10	80	40.0
	11 - 15	15	7.5
	16 - 20	3	1.5
	21 - 25	1	0.5
	Total	200	100.0
Legal Status of Business	Yes	133	66.5
	No	67	33.5
	Total	200	100.0
Nature of Business	Provision Shop	21	10.5
	Furniture & Wood Works	14	7.0
	Manufacturing	7	3.5
	Dressmaking	7	3.5
	Hairdressing	14	7.0
	Construction	11	5.5
	Hardware	19	9.5
	Supermarket	17	8.5
	Education	3	1.5
	Shoemaking	7	3.5
	Food Joint & Restaurant	21	10.5
	Barbering Saloon	5	2.5
	Drinking Spot	8	4.0
	Bread Baking	6	3.0
	Hotel & Guest House	22	11.0
	Other	18	9.0
	Total	200	100.0