Accounting for subjects of small business on an example of the company

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Introduction 3
1 Legal regulation of accounting and financial reporting in the subjects of small business 11
2 The current procedure for assessment and reporting under the simplified system of taxation in the Company "Maestro" 28
2.1 Organizational-economic characteristics of the Company "Maestro" and accounting policies 28
2.2 Initial documentation and accounting records 31
2.3 Accounting and tax reporting in the company "Maestro" 41
2.4 Disadvantages of a simplified tax system 43
3 Measures to improve accounting and reporting in the UPDF 59
3.1 Improving the system of automated accounting in the company "Maestro" on the basis of 1C: Enterprise 7.7 "UPDF" 59
3.2 Disadvantages of a simplified tax system and ways of their elimination 65
3.3 Improving the document under the simplified system of taxation 73
3.4 The use of promissory notes under the simplified system of taxation 85
Conclusion 98
References 104

Additional information

Research paper commissioned in 2006


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