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Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
[Organization of Small Business Accounting]

Author

Listed:
  • Makarova, Oksana

Abstract

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial statements according to the chosen form of accounting organization have been considered.

Suggested Citation

  • Makarova, Oksana, 2013. "Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
    [Organization of Small Business Accounting]
    ," MPRA Paper 45015, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:45015
    as

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    File URL: https://mpra.ub.uni-muenchen.de/45015/1/MPRA_paper_45015.pdf
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    small businesses; general system of taxation; simplified tax system; primary documents; chart of accounts; accounting records; reporting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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