Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

26(329) - 2013 July

Analysis of simplified forms of accounting statement of small enterprises

Vol. 12, Iss. 26, JULY 2013

Available online: 13 July 2013

Subject Heading: ANALYSIS OF ACCOUNTING REPORTS

JEL Classification:

Kemaeva S.A. PhD in Economic Sciences, Associate Professor, the Department of Accounting, Economical Analysis and Audit, the Nizhniy Novgorod State University named after N.I. Lobachevski, the National Research University
s.kemaeva@mail.ru

Bondarenko V.V. PhD in Economics, Associate Professor of the Department of Accounting, Economical Analysis and Audit, the Nizhniy Novgorod State University named after N.I. Lobachevski, the National Research University
verabond052@mail.ru

In the article the issues of formation of the simplified forms of the accounting (financial) reports provided by the legislation of the Russian Federation for small enterprises are investigated. The recommendations on filling of the specified forms with subjects of small business according to accounting are made. The results of the analysis of the simplified forms of accounting (financial) reports and their informational content for various groups of the interested users are considered.

Keywords: small business, accounting, simplified form, accounting (financial) reports, analysis

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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