METHODOLOGICAL SUPPORT OF REDUCED ACCOUNTING IN SMALL ENTERPRISES
There was carried out an analysis showing correspondence of the statements in normative documents with a need of small enterprises for accounting simplification. There are considered measures for methodological maintenance of reduced accounting in small enterprises in the framework of projected accounting standard for this category of enterprises.
Keywords: accounting, accounting system, simplification of accounting system, accounting policy,
accounting standard for small enterprises, accounting rationalization.
Svetlana V. Andreeva, candidate of Economics, associate professor of Samara state University of Economics.