
Ð”Ð°Ð½Ð½Ð°Ñ Ñ€Ð°Ð±Ð¾Ñ‚Ð° поÑвÑщена организации учета результатов финанÑово-хозÑйÑтвенной деÑтельноÑти малых предприÑтий. Ð’ ходе иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±Ñ‹Ð»Ð¸ решены Ñледующие задачи: 1. Изучено нормативно-правовое регулирование бухгалтерÑкого учета на предприÑтиÑÑ… малого бизнеÑа; 2. РаÑÑмотрены оÑновные формы бухгалтерÑкого учета на малых предприÑтиÑÑ…; 3. Дана ÐºÑ€Ð°Ñ‚ÐºÐ°Ñ Ñ…Ð°Ñ€Ð°ÐºÑ‚ÐµÑ€Ð¸Ñтика предприÑÑ‚Ð¸Ñ 4. Проведен анализ организации ÑинтетичеÑкого и аналитичеÑкого учета на предприÑтии; 5. Разработаны мероприÑÑ‚Ð¸Ñ Ð¿Ð¾ улучшению организации бухгалтерÑкого учета на предприÑтии. Ð’ качеÑтве объекта иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±Ñ‹Ð»Ð¾ выбрано предприÑтие ООО «Валком», на примере которого был проведен анализ организации бухгалтерÑкого учета на малых предприÑтиÑÑ…. Ð’ ходе иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±Ñ‹Ð»Ð¸ иÑпользованы методы выборочного наблюдениÑ, ÑравнениÑ, анализа и обобщениÑ, ÑиÑтематизации теоретичеÑкого и практичеÑкого материала и пр. Ð’ результате проведенного анализа были выÑвлены недоÑтатки организации бухгалтерÑкого учета на предприÑтии. Ð”Ð»Ñ Ð¸Ñ… уÑÑ‚Ñ€Ð°Ð½ÐµÐ½Ð¸Ñ Ð±Ñ‹Ð»Ð¸ предложены мероприÑтиÑ, Ñ€ÐµÐ°Ð»Ð¸Ð·Ð°Ñ†Ð¸Ñ ÐºÐ¾Ñ‚Ð¾Ñ€Ñ‹Ñ… позволит повыÑить качеÑтво Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑƒÑ…Ð³Ð°Ð»Ñ‚ÐµÑ€Ñкого учета в организации и уÑилить внутренний контроль.
The work is devoted to the organization of accounting for the results of financial and economic activities of small enterprises. In the course of the study, the following tasks were solved: 1. studied the regulatory and legal regulation of accounting in small businesses; 2. the main forms of accounting in small enterprises are considered; 3. a brief description of the company is given 4. the analysis of the organization of synthetic and analytical accounting at the enterprise is carried out; 5. measures have been developed to improve the organization of accounting at the enterprise. The company «Valkom» LLC was chosen as the object of the study, on the example of which the analysis of the organization of accounting in small enterprises was carried out. In the course of the study, methods of selective observation, comparison, analysis and generalization, systematization of theoretical and practical material, etc. were used.
бÑÑ Ð³Ð°Ð»ÑеÑÑкий ÑÑеÑ, малÑе пÑедпÑиÑÑиÑ, small businesses, analytical accounting, financial and economic activities, аналиÑиÑеÑкий ÑÑеÑ, accounting, ÑинÑеÑиÑеÑкий ÑÑеÑ, ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑÐ²ÐµÐ½Ð½Ð°Ñ Ð´ÐµÑÑелÑноÑÑÑ, synthetic accounting
бÑÑ Ð³Ð°Ð»ÑеÑÑкий ÑÑеÑ, малÑе пÑедпÑиÑÑиÑ, small businesses, analytical accounting, financial and economic activities, аналиÑиÑеÑкий ÑÑеÑ, accounting, ÑинÑеÑиÑеÑкий ÑÑеÑ, ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑÐ²ÐµÐ½Ð½Ð°Ñ Ð´ÐµÑÑелÑноÑÑÑ, synthetic accounting
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