Importance The research encompasses the issues of improvement of accounting activities of small enterprises. An analysis of the existing scientific publications reveals the alternate approaches of various specialists to the solution of such issues. It actualizes the further research development on the issues of the accounting practices rationalization of small economic entities. Objectives The purpose of the article is to substantiate a differentiated approach to the formation of accounting systems of small enterprises and to provide a methodological support for their development. To achieve this objective, I address the issues of typification of small enterprises, distinguishing of the correspondent groups of accounting systems, and I also assess the regulatory support for the process of accounting simplification. Methods The systematic approach to accounting activities which reflects the features of accounting systems of varying complexity, constitutes the methodological basis of the article. In order to substantiate the substantive provisions of the study, I use a number of methods of classification, typing, evaluation, comparison, conceptual and logical methods. Results The obtained results can be used in the theoretical dimension as the basis for further research of accounting systems of various types, in the accounting practice of small enterprises when forming and developing their accounting systems, as well as when developing the accounting policies to provide rationalization of accounting activities of micro-enterprises. Conclusions and Relevance The main provisions of this article develop theoretical and methodological, and practical issues of organization of accounting activities of small enterprises, and allow developing proper arrangements and methodize the existing approaches to improve and provide the methodological support of accounting activities.
Keywords: small enterprise, accounting system, reduced, activities, simplification, micro-enterprises, accounting standard
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