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ACCOUNTING METHODS FOR SMALL BUSINESS
Proshkina Oksana Nikolaevna
Saint-Petersburg State University of Economics
master student
Saint-Petersburg State University of Economics
master student
Abstract
The article reveals the peculiarities of accounting for small businesses. In particular, the author describes methods recording income and expenditures: cash method and accrual method.
Keywords: accounting, accrual accounting, cash accounting, financial statements, small business.
Article reference:
Accounting methods for small business // Economics and innovations management. 2016. № 2 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/02/10848
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