Ask any small business in Bhutan for their book of accounts and chances are they don’t maintain any! It is obvious that an overwhelming majority of small businesses do not maintain any books and are owned and managed by people with little or no knowledge in doing that.
To most of them, bookkeeping appears like a waste of time without even realizing that it is a critical factor that can either make or break their business. If the business is to sustain and grow to a bigger business, they need to realize that bookkeeping has to be taken seriously. The adage “behind