GENESIS OF THE ACCOUNTING SYSTEM OF SMALL ENTERPRISES IN UKRAINE

Abstract

The article presents the historical aspects and adaptation results of accounting records of small business entities. The study examined the features of accounting and financial reporting in small enterprises, as well as regulatory documents that govern their activities. The main registers with the help of which accounting is carried out at small enterprises are considered. The features of maintaining a simple and simplified form of accounting without using the chart of accounts and the double entry method for preparing financial statements and calculating the taxable item are presented. Papers of leading scientists on the formation of the accounting system of small enterprises are the theoretical and methodological basis of the study as well as legislative and regulatory documents governing the accounting system of a small enterprise. In the research process, a bibliographic method was used. The historical stages of the formation of the accounting system of small enterprises are investigated. The essence of the simplified system of accounting and reporting, its difference from the simplified accounting of income and expensesis determined. Prospects for further research will be aimed at improving the regulatory framework for the accounting system of small enterprises.