ОРГАНІЗАЦІЯ ТА МЕТОДИКА ВЕДЕННЯ ОБЛІКУ НА ПІДПРИЄМСТВАХ МАЛОГО БІЗНЕСУ

Abstract

The article considers the issue of rational organization and methods of accounting of business entities in accordance with the requirements of the enterprise management system. According to the legislation of Ukraine, all enterprises, regardless of their organizational and legal form and form of ownership, including small ones, must keep accounts and prepare financial statements. Accounting is a complex mechanism. Its purpose is to provide the management system of any business entity with information to make effective decisions. The set of accounting information about the state and changes in the economic assets and liabilities of the enterprise allows you to make informed management decisions, provides an opportunity to monitor their implementation, and hence the correctness and completeness of the use of all available resources, the clarity of the enterprise as a whole. Given the importance of accounting for effective economic activity of the enterprise, it is necessary to establish and rational functioning of the accounting system in small enterprises. That is why the organization of accounting and methods of its conduct are one of the most important areas of development and effective small business. The organization of accounting acts as a stage in the process of forming a system of accounting and management. Its structure helps to identify the essence and content of the accounting system, determines the creation of this system and is implemented in it. Accounting and financial reporting of small businesses have their own characteristics. The application of the traditional system of accounting and reporting by small enterprises in modern economic conditions is not appropriate, as this system is too cumbersome and time-consuming, and with a small number of business transactions and limited functional services inefficient. The organization and maintenance of accounting in small businesses depends on the chosen system of taxation. Depending on the scope of activities and the requirements of the law, small businesses can independently choose the form of accounting and prepare financial statements on this basis. The choice of form depends on what requirements are set for accounting in the business management system.