Accounting organization by small businesses enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
The main results of a research of the organization of account at small business entities are presented in article. Large-scale reforming of a system of accounting and financial statements first of all is caused by significant changes in economy of Ukraine and its entry into the international community. As in the conditions of modern world financial and economic crisis questions of ensuring competitiveness of the Ukrainian economy, development of enterprise activity, in particular at the expense of the sector of small business became aggravated, is one of the most important mechanisms of the solution of this task. Small business often develops more dynamically, more flexibly, more effectively big, it promotes emergence and maintenance of the competition. Are presented an order of use of elements of a method of accounting at subjects of small business. The main registers by means of which accounting on small business is kept are submitted. Experiment of foreign countries on taxation of subjects of small business is considered. Features of taxation of small business entities in Great Britain, France, Switzerland and the USA are investigated. Indispensable condition of the accurate organization of accounting at small enterprises is ensuring reflection of each economic operation in the relevant documents. The system of the organization of account at small enterprises in performance of its certain elements significantly differs from the organization of accounting of other enterprises as it is influenced by specific factors and conditions of their activity. The general development of economy, improvement of management process, increase of a role of information for adoption of the justified economic decisions, creation of conditions for reduction of a system of accounting with the international requirements promoted improvement of organizational bases of accounting in various sectors of economy, including small business enterprises.
Authors and Affiliations
Mykhailo Anatoliiovych Shum, Oksana Hryhorivna Shendryk, Olena Kostiantynivna Spivak
Keywords
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