Concepts of the organization of accounting at a micro-enterprise without the application of double entry book-keeping

The article is devoted to the organization of accounting in a micro-enterprise. It examines the possibility of using a simple accounting system, illustrates a theoretical model of such accounting. This investigation assesses the effectiveness of accounting without using of double entry book-keeping in context of information and labor content, determines the level of its practical significance. The investigation is based on the existing regulatory framework governing the application of simplified methods of accounting.