Kopylova E.K.Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation kopylovaek@gmail.com ORCID id: not available
Kopylova T.I.Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation kopylovati@bgu.ru ORCID id: not available
Subject This article deals with the issues of accounting for equity and liabilities in organizations that apply simplified methods of accounting in accordance with the Russian and international legislations. Objectives The article aims to examine the specifics and peculiarities of regulation and methods of accounting of asset formation sources at small business entities. Methods For the study, we used the methods of analysis, systematization, comparison, and generalization. The double entry method is used as a special method of research. Results The article theoretically justifies a method of grouping of own and borrowed sources of asset formation and determines the minimum group of asset formation sources of small business due to the potential use of simplified accounting methods. The article also describes the peculiarities of accounting for sources of asset formation using correspondence of accounts and simplified methods. Relevance The results obtained can be useful to small business accountants and managers when forming accounting policies using simplified methods and deciding to find potential sources to finance economic activities, as well.
Keywords: simplified system of accounting, accounting, asset formation sources, small business entities
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