Responses

Percent

No

Yes

Total

No

Yes

General Accounts reporting trading and profit and loss

135

27

162

0.8

0.2

Records and details of customers

51

116

167

0.3

0.7

Records of sales and purchases

70

97

167

0.4

0.6

Records and details of debtors and creditors

89

78

167

0.5

0.5

Total

345

318

663

1.0

1.0