Abstract
The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scientific methods: comparison, comparison, deduction, induction, analysis, syntheses, generalization and grouping. As a result there were identified the following problems: insufficient qualification of accountants employed by small businesses and lack of opportunities for their professional growth. The article justifies the need to develop the chart of accounts for small enterprises which apply the simplified accounting and an instruction on how to use this chart and federal standards of accounting “Accounting at small business enterprises” and “Accounting (financial) reports at small business enterprises”. The results of the research can be used in the theory and practice of accounting at small businesses to substantiate the directions of its development.
Highlights
Обоснована необходимость разработки Плана счетов бухгалтерского учета для предприятий малого бизнеса, применяющих упрощенную систему бухгалтерского учета, и инструкции по его использованию, федеральных стандартов бухгалтерского учета — ФСБУ «Учет на предприятиях малого бизнеса» и ФСБУ «Бухгалтерская отчетность на предприятиях малого бизнеса»
Polenova Financial University, Moscow, Russia https://orcid.org/0000-0001-7716-8555 A B S TR A CT The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting
The article justifies the need to develop the chart of accounts for small enterprises which apply the simplified accounting and an instruction on how to use this chart and federal standards of accounting “Accounting at small business enterprises” and “Accounting reports at small business enterprises”
Summary
Развитие организационно-методического обеспечения бухгалтерского учета на малых предприятиях. Поленова Финансовый университет, Москва, Россия https://orcid.org/0000-0001-7716-8555 А Н Н ОТА Ц И Я Важная роль малых предприятий в экономике стимулирует работу по обоснованию направлений их развития, организации и методическому обеспечению отечественного бухгалтерского учета. Целью статьи является обоснование рекомендаций по улучшению организации и методики бухгалтерского учета на малых предприятиях с учетом значимости малых предприятий и особенностей их функционирования. Результатами работы стали выявление проблем недостаточно высокой квалификации специалистов в области бухгалтерского учета на предприятиях малого бизнеса, отсутствие возможности их профессионального роста. Результаты исследования могут быть использованы в теории и практике бухгалтерского учета малых предприятий, в обосновании направлений его развития. Н. Развитие организационно-методического обеспечения бухгалтерского учета на малых предприятиях.
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