Organization of effective accounting in a small enterprise

The article is devoted to the organization of accounting in small enterprises. Proper and effective organization of accounting is of great importance for the development and existence of each enterprise. Choosing the right accounting methods suitable for a particular organization, which take into ac...

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Main Authors: A. Y. Yanchenko, A. V. Semkovskaya
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2024-04-01
Series:Путеводитель предпринимателя
Subjects:
Online Access:https://www.pp-mag.ru/jour/article/view/1908
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author A. Y. Yanchenko
A. V. Semkovskaya
author_facet A. Y. Yanchenko
A. V. Semkovskaya
author_sort A. Y. Yanchenko
collection DOAJ
description The article is devoted to the organization of accounting in small enterprises. Proper and effective organization of accounting is of great importance for the development and existence of each enterprise. Choosing the right accounting methods suitable for a particular organization, which take into account all its features of functioning and the specifics of its activities, provide the company with reliable information on the basis of which management decisions are made that are important for the further functioning and development of the enterprise, as well as accounting (financial) statements are compiled. The article provides recommendations on the organization of accounting for small organizations. These include the reasonable choice of the person who is responsible for accounting, the choice of the form of its management, the use of an abbreviated chart of accounts, which groups accounting accounts into enlarged groups, as well as the use of the cash method and the use of abbreviated reporting forms. All the recommendations presented in the article allow you to collect information about the state and movement of accounting objects more quickly and in the most convenient way, as well as reduce the intensity of the accountant’s work.
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institution Kabale University
issn 2073-9885
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language Russian
publishDate 2024-04-01
publisher Russian Academy of Entrepreneurship
record_format Article
series Путеводитель предпринимателя
spelling doaj-art-085ddea2a75d4d49ab87afa37f4776cc2025-08-20T03:40:00ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2024-04-01172293410.24182/2073-9885-2024-17-2-29-341711Organization of effective accounting in a small enterpriseA. Y. Yanchenko0A. V. Semkovskaya1Saint Petersburg State Marine Technical UniversitySaint Petersburg State Marine Technical UniversityThe article is devoted to the organization of accounting in small enterprises. Proper and effective organization of accounting is of great importance for the development and existence of each enterprise. Choosing the right accounting methods suitable for a particular organization, which take into account all its features of functioning and the specifics of its activities, provide the company with reliable information on the basis of which management decisions are made that are important for the further functioning and development of the enterprise, as well as accounting (financial) statements are compiled. The article provides recommendations on the organization of accounting for small organizations. These include the reasonable choice of the person who is responsible for accounting, the choice of the form of its management, the use of an abbreviated chart of accounts, which groups accounting accounts into enlarged groups, as well as the use of the cash method and the use of abbreviated reporting forms. All the recommendations presented in the article allow you to collect information about the state and movement of accounting objects more quickly and in the most convenient way, as well as reduce the intensity of the accountant’s work.https://www.pp-mag.ru/jour/article/view/1908small businessaccountingsimplified form of accountingabbreviated chart of accountscash methodsimplified accounting (financial) statements
spellingShingle A. Y. Yanchenko
A. V. Semkovskaya
Organization of effective accounting in a small enterprise
Путеводитель предпринимателя
small business
accounting
simplified form of accounting
abbreviated chart of accounts
cash method
simplified accounting (financial) statements
title Organization of effective accounting in a small enterprise
title_full Organization of effective accounting in a small enterprise
title_fullStr Organization of effective accounting in a small enterprise
title_full_unstemmed Organization of effective accounting in a small enterprise
title_short Organization of effective accounting in a small enterprise
title_sort organization of effective accounting in a small enterprise
topic small business
accounting
simplified form of accounting
abbreviated chart of accounts
cash method
simplified accounting (financial) statements
url https://www.pp-mag.ru/jour/article/view/1908
work_keys_str_mv AT ayyanchenko organizationofeffectiveaccountinginasmallenterprise
AT avsemkovskaya organizationofeffectiveaccountinginasmallenterprise