Browsing by Author "Kotyk, Viktoriia"

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    Accounting and reporting of the small businesses
    (National Aviation University, 2021) Kotyk, Viktoriia; Котик, Вікторія Романівна
    The world experience proves that the small businesses is a key component for developing a state economy. That is why relationships between small business entities and the state should be based on parity. Government support for small businesses allows not only successful and profitable business activity, but also it creates additional workplaces and increases the solvency of the population. For the development and sustainable functioning of the small enterprises, we need clear, easy-to-use and understandable accounting schemes to guide sustainable operations. So, it is necessary to form a single accounting information system that includes accounting, tax accounting, operational and technical accounting data which represents objective information.