Home  Journals  International Accounting  19(169) - 2011 May

Legal regulation

Available online: 17 May 2011

Subject Heading: Legal regulation

JEL Classification: 

In article questions of the organization accounting to the account in sphere of small business are considered. Features of subjects of the small business, influencing methodology and the accounting organization are formulated. The legislative and is standard-legal documents regulating conducting of accounting at small enterprises are systematized. Objects of their regulation and the maintenance are specified. The author's point of view concerning application of separate positions of standard documents is formulated. Experience of application of various forms of accounting in sector of small business to Republic Dagestan.

Keywords: subjects of small business, the accounting form, Book of accounts, the accounting reporting, the registration policy, positions on the accounting, the simplified system of the taxation and the account, registration registers, magazines of the warrant, the sheet

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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