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A lot has been done to promote the SMEs to greater height. Yet most of these SMEs have hardly seen the day light; probably, poor or no bookkeeping practices is a significant factor to this. Bookkeeping is referred to as a systematic method of recording the financial transactions of an entity, or a person in the books of accounts such that the information disclosed can be easily classified and interpreted. The objective of this study was to find out the role bookkeeping practices plays on performance of SMES in the New Juaben Municipality.