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This book sought to determine the effectiveness of record keeping and accounting systems in the informal sector businesses in Mucheke Light Industrial Area in Masvingo City. Seventy-seven informal sector businesses, the Zimbabwe Revenue Authority (ZIMRA), Small Enterprises Development Corporation (SEDCO), the Ministry of Small and Medium Enterprises Development and Zambuko Trust were used as research subjects. It was established that record keeping and accounting systems in the informal sector were ineffective and unreliable. The businesses lacked the necessary knowledge and interest in keeping proper and effective records and accounts. The authors recommend that the informal sector businesses be trained in record and accounting systems. It is also useful if stakeholders dealing with the sector require dependence on records and accounting systems for purposes of monitoring and advice. The book targets all stakeholders who have interest in the development of informal businesses.