This study was carried out essentially to appraise the operations of accounting system in the Nigerian small and medium scale enterprises. A sample and medium scale entrepreneurs/managers operating in Gboko town-Benue State. Interviews was basically used for the collection of relevant data, and percentages were also used for the analysis of data, which is simply descriptive in nature for easier interpretation. The findings of the study revealed that a majority of the small and medium scale enterprises. The small scale enterprises are yet to appreciate the use of computers in preparing and storing financial records of their businesses. The study recommends that there is need for mass literacy campaign in form of adult education programme and symposia organized by both the government and non-governmental organizations in order to create computer awareness among businessmen, alongside with basic principles of book keeping.