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Financial Analytics: Science and Experience
 

Development of synthetic and analytical accounting according to the small firm’s accountig forms

Vol. 4, Iss. 16, APRIL 2011

Available online: 19 April 2011

Subject Heading: Small business

JEL Classification: 

Endovitsky D.A. doctor of economic sciences, professor of chair «Economic analysis and audit», Voronezh State University
eda@econ.vsu.ru

Litvin Ju.V. advanced student of the economic analysis and audit department, Voronezh State University
litvinvrn@mail.ru

There is a characteristic of the legal organizational factors, which influence on the record keeping at the small firms and recommendations for organizing the accounting system, in the article. Accounting and special tax regimes regulations are systemized according to the basic elements of the accounting policies for the compliance with the requirements of rationality.

Keywords: accounting, forms, small business, tax, General Taxation System, Single Tax on Imputed Earnings, Simplified Taxation System

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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