Organization of accounting and reporting for small business entities

This article conducts an in-depth analysis of issues related to the organization of accounting and reporting for small business entities (SBEs) in the Russian Federation. It examines the conceptual foundations, regulatory framework, and specific features of accounting processes in small businesses. Typical problems faced by SBEs when building an accounting system are studied in detail, including resource and personnel constraints, legislative complexity, and digitalization risks. Particular attention is paid to modern approaches to solving these problems, such as the application of simplified methods, automation based on specialized software, the use of cloud technologies, and outsourcing. The strategic importance of competent accounting organization is substantiated for ensuring financial transparency, effective management, and increasing the competitiveness of small enterprises in modern economic conditions.