Khocha N. Formation and development of the accounting system of small enterprises

Object is the process of formation and development of accounting system of the small enterprises. The purpose is to substantiate theoretical and methodical approaches and to develop practical recommendations on the formation and development of the accounting system of the small enterprises. Methods are general scientific and empirical: analysis, synthesis, induction, deduction, analogy, concretization, abstraction, grouping, generalization, dialectic, systemic, historical, sociological, graphical and table interpretation. The results are realized through the improvement of the theory and practice of financial and managerial accounting of small enterprises in the part of the formation of organizational and methodical principles that will help to generate information about their activities for decision-making by the interested parties. The novelty lies in the deepening of theoretical and methodological provisions and developing practical recommendations aimed at improving the approaches to the development of the elements of the accounting system of small enterprises in the context of informational support for the management decisions by the stakeholders. Introduced in to the activity of LLC «Vohnezakhyst», PE «BAVARIA TRANS», LLC «Na Rozi», LLC «Minprodukt Halychyny», Ivan Franko National University of Lviv. The sphere of use is the activity of small enterprises.