Адаптація реєстрів облікових записів суб'єктів малого підприємництва до вимог загального рахунку діяльності.
Ключові слова:
суб’єкт малого підприємництва, спрощений план рахунків, спрощена форма бухгалтерського обліку, облікові регістри
Анотація
У статті представлені результати адаптації облікових регістрів суб’єктів малого підприємництва відповідно до вимог
оновленого «спрощеного» плану рахунків. Представлені форми облікових регістрів і методика їх складання можуть бути використані суб’єктами малого підприємництва в практичній діяльності для ведення обліку за спрощеною формою
Посилання
1. The chart of accounts of assets, capital, liabilities and business operations of small business entities. Approved by Order of the Ministry of Finance of Ukraine of April 19, 2001 No. 186 // [Electronic resource]. – Access mode: http://zakon4.rada.gov.ua/laws/show/z0389-01.
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3. Hohol T.A., Nirporko N.I. Analysis of the regulatory framework for the regulation of accounting of small businesses / T. A. Hohol, N. I. I. Nirporko // Economic Sciences. Cher : Accounting and Finance. – 2012. – Exp. 9 (1). – P. 208–216. – Access mode: http://nbuv.gov.ua/UJRN/ecnof_2012_9%281%29__31
4. Hohol T.A. Analysis of the development of a simplified form of accounting in Ukraine / Hohol T.A. // Accounting and auditing. –2012. – №7. – Oct. 10–19.
5. Makarenko A.P., Melikhova T.O., Chakalova N.S. Improvement of accounting registers with the purpose of timely management of the enterprise and control over its financial safety of days / A.P. Makarenko, T.O. Melikhova, N.S. Chakalova // Economic Bulletin of the University. – 2014. – Issue. 22 (1). – P. 85–95. – Access mode: http://nbuv.gov.ua/UJRN/ecvu_2014_22%281%29__17.
6. Makarenko A.P., Melikhova T.O., Chakalova N.S. Information base for simplified reporting - an instrument for management and financial security / A.P. Makarenko, T. O. Melikhova, N. S. Chakalova / Journal of Economic Reforms. – 2014. – No. 1. – P. 26–32. – Access mode: http://nbuv.gov.ua/UJRN/Cher_2014_1_8
6. On approval of Methodical Recommendations on the Application of Registers of Accounting by Small Enterprises. Order of the Ministry of Finance of Ukraine of 25.06.03 № 422 // [Electronic resource]. – Access mode: http://zakon.nau.ua/doc/?doc_id=196041.
7. On Approval of Methodical Recommendations on the Application of Registries of Accounting by Small Enterprises. Order of the Ministry of Finance of Ukraine dated June 15, 2011 No. 720 // [Electronic resource]. – Access mode: http://www.minfin.gov.ua/control/uk/publish/ article% 3Fart_id = 296068 & cat_id = 285157
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11. On Approval of Changes to Certain Regulatory Acts of the Ministry of Finance of Ukraine on Accounting. Order number 48 dated 02/08/2014 // [Electronic resource]. – Access mode: http://www.minfin.gov.ua.
2. Makarova O.V. Organization of accounting of subjects of small business // / O. V. Makarova // Accounting and finance. – 2012. – No. 4. – P. 8–12. – Access mode: http://nbuv.gov.ua/UJRN/Oif_apk_2012_4_3
3. Hohol T.A., Nirporko N.I. Analysis of the regulatory framework for the regulation of accounting of small businesses / T. A. Hohol, N. I. I. Nirporko // Economic Sciences. Cher : Accounting and Finance. – 2012. – Exp. 9 (1). – P. 208–216. – Access mode: http://nbuv.gov.ua/UJRN/ecnof_2012_9%281%29__31
4. Hohol T.A. Analysis of the development of a simplified form of accounting in Ukraine / Hohol T.A. // Accounting and auditing. –2012. – №7. – Oct. 10–19.
5. Makarenko A.P., Melikhova T.O., Chakalova N.S. Improvement of accounting registers with the purpose of timely management of the enterprise and control over its financial safety of days / A.P. Makarenko, T.O. Melikhova, N.S. Chakalova // Economic Bulletin of the University. – 2014. – Issue. 22 (1). – P. 85–95. – Access mode: http://nbuv.gov.ua/UJRN/ecvu_2014_22%281%29__17.
6. Makarenko A.P., Melikhova T.O., Chakalova N.S. Information base for simplified reporting - an instrument for management and financial security / A.P. Makarenko, T. O. Melikhova, N. S. Chakalova / Journal of Economic Reforms. – 2014. – No. 1. – P. 26–32. – Access mode: http://nbuv.gov.ua/UJRN/Cher_2014_1_8
6. On approval of Methodical Recommendations on the Application of Registers of Accounting by Small Enterprises. Order of the Ministry of Finance of Ukraine of 25.06.03 № 422 // [Electronic resource]. – Access mode: http://zakon.nau.ua/doc/?doc_id=196041.
7. On Approval of Methodical Recommendations on the Application of Registries of Accounting by Small Enterprises. Order of the Ministry of Finance of Ukraine dated June 15, 2011 No. 720 // [Electronic resource]. – Access mode: http://www.minfin.gov.ua/control/uk/publish/ article% 3Fart_id = 296068 & cat_id = 285157
8. On Approval of Changes to Certain Legislative Acts of the Ministry of Finance of Ukraine on Accounting. Order No. 664 dated May 31, 2011 // [Electronic resource]. – Access mode: http://zakon0.rada.gov.ua/laws/show/z0730-11.
9. On Approval of Changes to Certain Legislative Acts of the Ministry of Finance of Ukraine on Accounting. Order No. 1204 dated September 26, 2011 // [Electronic resource]. – Access mode: http://zakon5.rada.gov.ua/laws/show/z1181-11.
10. On Approval of Amendments to Certain Legislative Acts of the Ministry of Finance of Ukraine on Accounting. Order No. 627 dated June 27, 2013 // [Electronic resource]. – Access mode: http://zakon3.rada.gov.ua/laws/show/z1242-13.
11. On Approval of Changes to Certain Regulatory Acts of the Ministry of Finance of Ukraine on Accounting. Order number 48 dated 02/08/2014 // [Electronic resource]. – Access mode: http://www.minfin.gov.ua.
Опубліковано
2018-06-13
Як цитувати
Dmytrenko A. Адаптація реєстрів облікових записів суб’єктів малого підприємництва до вимог загального рахунку діяльності. / A. Dmytrenko, L. Marchenko // Науковий журнал «Економіка і регіон». – Полтава: ПНТУ, 2018. – Т. 1 (1(68). – С. 156-160. – doi:https://doi.org/10.26906/EiR.2018.1(68).1027.
Розділ
БУХГАЛТЕРСЬКИЙ ОБЛІК, АНАЛІЗ ТА АУДИТ
