The problems of organization of accounting at small business enterprises in Ukraine

Malikov V. V.
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Malikov V. V.: Kharkov national motor-car-travelling university, Associate Professor

Вісник економіки транспорту і промисловості, 2014, issue 48, 128-132

Abstract: Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules is presented and the peculiarities of the technology of accounting process in connection with putting into operation of Tax Code of Ukraine are investigated in the article. The analysis of the current legal rules affords the opportunity to conclude as to improvement of the approaches to determination of the criterions of small business subjects, of the conditions of using of the simplified accounting form. During the last twenty years changes in the approaches to setting up of the criterions of economic subjects who had the right to use the simplified form of accounting and the changes in the methodological aspects of the accounting process of small business enterprises have happened. Regular putting into operation of new accounting forms isn`t up to the principle of “Unified rules of providing of accounting and drawing up of financial accounts” according to the Law of Ukraine “About accounting and financial accounts in Ukraine”. So, today a journal form of accounting, simple form, simplified form and simplified form of accounting without using of the double entry are working at the same time. That’s why the author proposes to improve and optimize simplified form of accounting for small business subjects, that will ensure abidance of unified methodological principles of accounting.

Keywords: СУБ'єКТИ МАЛОГО ПіДПРИєМНИЦТВА; ОБЛіК; СПРОЩЕННЯ; КРИТЕРії; єДИНИЙ ПОДАТОК; ЗВіТНіСТЬ; ОПОДАТКУВАННЯ; РЕГіСТРИ ОБЛіКУ (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031720:15715890

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