Організація бухгалтерського обліку у суб'єктів малого підприємництва

Organization of Small Business Accounting

Oksana Makarova

MPRA Paper from University Library of Munich, Germany

Abstract: Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial statements according to the chosen form of accounting organization have been considered.

Keywords: small businesses; general system of taxation; simplified tax system; primary documents; chart of accounts; accounting records; reporting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013-02-01
New Economics Papers: this item is included in nep-acc
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Published in Accounting and Finance 4(58) 2012 (2013): pp. 8-12

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:45015

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