FEATURES OF THE ORGANIZATION OF THE ACCOUNT AT THE ENTERPRISES OF SMALL BUSINESS IN UKRAINE

Abstract

Dovbush A.V., Davydovska H.I. FEATURES OF THE ORGANIZATION OF THE ACCOUNT AT THE ENTERPRISES OF SMALL BUSINESS IN UKRAINE

Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses.

Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common features and differences of the studied processes and phenomena; analysis and synthesis – to detail the accounting system of small enterprises by dividing it into constituent parts; grouping – to identify the conceptual features of the accounting system of small businesses.

Findings. It is determined that one of the most important organizational issues of small business accounting is the choice of form of accounting, because each form of accounting provides a combination of different types of accounting registers, which should ensure operational control, timeliness, completeness and reliability of generalization in the accounting of all business transactions that took place in the entity. It is concluded that the peculiarities of the organization of accounting for small businesses include the following: the choice of taxation system; approval of the chosen form of accounting in the Order on accounting policy; use of certain primary documents to confirm business transactions; display of information in the relevant accounting registers - depends on the chosen form of accounting; generalization of information in financial statements.

Originality. The diversity of definitions of this concept has been clarified as a result of studying scientific approaches to the disclosure of the essence of the organization of accounting. The main factors influencing the organization of accounting of small enterprises are substantiated and revealed. It is believed that an important factor influencing the construction of accounting in small business is the taxation system. The advantages and disadvantages of simplified and general systems of taxation of small enterprises are presented in the article.

Practical value. The obtained results of the research allow to deepen the theoretical principles and develop practical recommendations for improving the organization of accounting in small businesses, as well as to apply them for further research.

Key words: organization of accounting, form of organization of accounting, small business enterprises, small business entities, taxation system.