| Types of Records | Frequency | Percent |
| Sales day book only | 27 | 17.1 |
| Purchases book only | 13 | 8.2 |
| Cash book only | 10 | 6.3 |
| Fixed Asset register only | 0 | 0.0 |
| Expense records only | 0 | 0.0 |
| Payroll only | 0 | 0.0 |
| Sales book & Purchases book only | 30 | 19.0 |
| Sales book, Purchase’s book, cash book & Payroll | 78 | 49.4 |
| Total | 158 | 100.0 |