THE ORGANIZATION OF ACCOUNTING IN SMALL ENTERPRISES
DOI:
https://doi.org/10.5281/Keywords:
small enterprises, accounting organization, financial reporting, accounting policy, simplified accounting system, taxation, internal control, digital accounting, financial management, complianceAbstract
This article examines the organization of accounting in small enterprises, emphasizing its structural features, regulatory framework, and practical implementation. It highlights how simplified accounting systems are adapted to limited resources while maintaining compliance with national standards and tax legislation. The study also explores the role of accounting policy, digital technologies, internal control mechanisms, and financial reporting in ensuring accuracy and efficiency. Furthermore, it analyzes the importance of professional competence and automation in improving accounting processes. The findings indicate that effective accounting organization in small enterprises contributes significantly to financial transparency, managerial decision-making, and sustainable business development.
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