DIFFERENTIAL APPROACH TO THE ORGANIZATION OF SMALL-SCALE ENTERPRISE ACCOUNTING SYSTEM
The differential approach to the formation of small-scale enterprises accounting system is suggested, which makes it possible to follow the principle of economic reasonability of maintaining records. The conditions and special features of organization of allocative and conversional accounting systems of small-scale enterprises are determined. The content of the elements of the given accounting systems in accordance with the perspective of enterprise development are justified in the article.
Svetlana V. Andreeva, PhD in Economics, associate professor of Samara State University of Economics.