Features of accounting of small business entities
Автор: Vvedenskaya D.Yu., Kolesnikova E.V.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 2-1 (93), 2022 года.
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Currently, the peculiarities of the functioning of small businesses require a non-standard approach to the organization of accounting. The analysis is carried out and the main forms of accounting recommended to small enterprises are highlighted. The development of the accounting policy and the working plan of accounts of a small enterprise has been studied. The main provisions of the simplified accounting procedure, preparation and presentation of accounting statements for small businesses are considered.
Accounting, small business, simplified system, accounting policy, accounting reporting
Короткий адрес: https://sciup.org/140291052
IDR: 140291052