Wijerathna, J.M.K.G.T.G; Vajra, M.; Weerasinghe, W.T.D.
 (Faculty of Commerce and Management  Eastern University, Sri Lanka, 2024)
Accounting practices are employed to generate accurate and timely financial 
statements for Small and Medium Enterprises (SMEs), facilitating the performance of 
accounting reports. However, the use of accounting practices ...