Accounting and financial of enterprises of small business

The article is dedicated the economic essence of the simplified form of accounting and reporting. Conditions and peculiarities of application of the simplified accounting form are highlighted. The block-diagram of the interconnection of a simplified plan of accounts and registers of the simplified form of accounting of small enterprises has been formed. The composition and terms of presentation of simplified financial statements by small enterprises were explored

accounting; accounting registers; accounting forms; small business entities; financial reporting