Features of activity, accounting and control of domestic enterprises of small business

Authors

  • A. R. Kozak

Keywords:

accounting; control; audit; small business; small enterprise; state regulation

Abstract

The paper summarizes the theoretical, methodological and practical issues of activity, accounting, control of domestic small businesses.
The results of writing a master's thesis were: defining a small business, identifying strengths, weaknesses, opportunities and threats of small business. The practical results are proposals to optimize the accounting and control of small businesses, in particular the Order on Accounting Policy; systems of correspondence of accounts, the list of documents and registers on accounting sites; developed machine diagram of salary accrual, SSC and deductions; ICS assessment test, small business internal audit program.

Published

2022-01-18

Issue

Section

Спеціальність 071 Облік і оподаткування (2021-2022 н.р.)