CHAPTER 1
The Problem
Introduction
Small-scale business, small-scale industry and small-scale entrepreneurship are used interchangeably to mean a small-scale industry firm. Its deliberation was to refer to the operational definition. Therefore, small businesses are common in many countries, depending on the economic system in operation. A reasonable number of business establishments for instance, small-scale enterprise of different sizes and nature in Nigeria at large and Benue State in particular have accounting system of recording their business transactions.

There is no universally accepted definition of small-scale enterprise (S.S.Es) because; the classification of business into small or large scale is subjective. Rather, each country tends to define this category of enterprises depending on the scope and range of activities covered by them and the amount of capital required of them to finance their operations in a particular market economy they are set up particularly, the level of a country is development largely determines the scope and range of activities and the capital base requirement of the small-scale enterprise operating therein.

In countries such as Nigeria, United State of America, Britain and Canada, small-scale business in defined in terms of annual turnover and the number of paid employees. In Nigerian for instance, the definition of small-scale enterprises has varied from time to time and according to institution as in other countries.

Also, small-scale enterprise is defined by several ministry of industry as “every manufacturing, processing and/or service industry with a capital not exceeding N200,000 in machinery and equipment alone and maximum of 50 employees either paid or unpaid apprenticeship.

It can be seen from above that, in Nigeria the definitions of small-scale enterprise are based of the inclination and objectives of the