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The regulation and peculiarities of current assets accounting of small business entities

Vol. 22, Iss. 3, MARCH 2019

Received: 30 January 2019

Received in revised form: 10 February 2019

Accepted: 14 February 2019

Available online: 15 March 2019

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 303–322

https://doi.org/10.24891/ia.22.3.303

Kopylova E.K. Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation
kopylovaek@gmail.com

ORCID id: not available

Kopylova T.I. Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation
kopylovati@bgu.ru

ORCID id: not available

Subject This article deals with the issues of the methodology of accounting of current assets in organizations applying simplified accounting methods.
Objectives The article aims to study the peculiarities of regulation and accounting methods of current assets in small business entities.
Methods The research methodology involves the methods of analysis, systematization, comparison, and generalization of regulatory sources and scientific literature on the subject. The double entry is used as a special method of research.
Results The article reveals certain contradiction to the norms of the Russian accounting legislation in terms of application of simplified accounting methods. It offers accounting records on current assets accounting using simplified methods. As well, the article presents possible ways to improve the documentation of operations for receipt of inventories of a micro-enterprise. The article provides a comparative analysis of domestic and foreign simplified accounting methods.
Relevance The results obtained can be useful for heads and managers of small business entities and accountants in the formation of accounting policy.

Keywords: simplified methods of accounting, accounting, current assets, small business entities

References:

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