Accounting for small businesses counter

Accounting by small businesses "


What are the peculiarities of accounting in the application of the cash method?

The essence of the simplified taxation system.

Objects of taxation and the procedure for their recognition.

What criteria apply to small businesses enterprises engaged in several activities?

How is the average for the reporting period the number of employees of small businesses?

In a document formulated general principles of accounting in small enterprises? Specify the nature of these principles.

What are the options of reference (organization) accounting in a small business you know? Basic principles of accounting in a small business.

On what account is taken into account the financial result of a small enterprise? What is the nature of the account of calculations?

What forms of accounting can apply small businesses? What is the nature of the account of calculations?

Which statement is used to account for a small business implementation using the accrual method? The essence of the pre-payment of goods sold.

Which statement is used to account for a small business implementation of using the cash method? The essence of the subsequent payment of goods sold.

Which statement is the basis for the balance sheet of a small enterprise? What is the reporting structure?

Characteristics of the main stages of the procedure for compiling financial statements.

Respect what criteria must be to be able to use a simple form of accounting?

What tax system provided by the current legislation on taxes and fees for small businesses and individual entrepreneurs?

The essence of a single tax on imputed income (UTII).

Replacement of some tax payment provides organizations a single tax on imputed income?

How is the value of the imputed income? The essence of the simplified taxation system.

What forms are included in the full composition of the annual financial statements of a small business? Expand the content.

List the elements of the accounting policies that are only allowed for small businesses. Open briefly the nature of these elements.