CURRENT ISSUES OF THE ORGANIZATION AND TECHNOLOGY OF BOOKKEEPING IN SMALL ENTERPRISES
Authors
Keywords
small enterprises, organization of bookkeeping, technology of bookkeeping, single-entry bookkeeping, double-entry bookkeeping, automated bookkeeping
CONTENTS
INTRODUCTION
Chapter One
ISSUES OF THE ORGANIZATION OF BOOKKEEPING IN SMALL ENTERPRISES
1.1. Problems of the organization of bookkeeping in small enterprises
1.1.1. New principles and requirements for the organization of bookkeeping
1.1.2. Nature and elements of the organization of bookkeeping in small enterprises
1.1.3. Scope of the small enterprises category
1.2. Opportunities for modelling single-entry bookkeeping in small enterprises
1.3. Opportunities for modelling double-entry bookkeeping in small enterprises
Chapter Two
ISSUES OF THE TECHNOLOGY OF BOOKKEEPING IN SMALL ENTERPRISES
2.1. Fundamentals of the technology of automated bookkeeping in small enterprises
2.2. The technology of automated double-entry bookkeeping in small enterprises
2.2.1. Setting the user’s system. Loading the bookkeeping database
2.2.2. Current bookkeeping
2.2.3. Periodical bookkeeping
2.3. The technology of automated single-entry bookkeeping in small enterprises
CONCLUSION
REFERENCES
APPENDIXES
A B S T R A C T
The adoption of the new Accountancy Act and the amended and supplemented National Accounting Standards from January 1, 2016 is related to transposing the requirements of Directive 2006/43/EC of the European Parliament and the Council in the national accounting regulations. The main purpose of the changes in the new accounting regulation for 2016 is to provide reliefs for small enterprises.
The object of the study is the bookkeeping of small enterprises in manual and automated data processing. The category of small enterprises involves sole traders with net sales income up to 50,000 BGN and those with net income up to 200,000 BGN, micro and small enterprises in terms of the new Accountancy Act, for which reliefs are provided in the current bookkeeping, the preparation and publication of financial statements.
The subject of the study are the problems of organizing bookkeeping in small enterprises, the opportunities for modelling single-entry and double-entry bookkeeping, as well as the fundamentals and advantages of the technology of automated single-entry and double-entry bookkeeping in small enterprises.
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Price: 5 Points