FEATURES OF THE ACCOUNTANT’S JUDGMENT IN A SMALL BUSINESS
The paper represents the features of accounting operations in a small business that determine the specificity of the accountant’s judgment implementation. The article illustrates the potential risks of a small business due to the accountant’s judgment implementation. The author represents ways on the formation of in-demand accountant’s judgment within the development and amplification of the small business’s accounting system.
Keywords: accountant’s judgment, accounting system of a small business, reduced accounting
system, streamlining accounting operations, cutoff accounting, optimal accounting deepening.
Svetlana V. Andreeva, candidate of Economics, Associate Professor, Samara State University of Economics. E-mail: apollonia63@mail.ru