GENESIS OF THE ACCOUNTING SYSTEM OF SMALL ENTERPRISES IN UKRAINE

Iryna Belova; Nataliia Semenyshena; Oksana Melnychuk

doi:10.35774/ibo2019.01.026

GENESIS OF THE ACCOUNTING SYSTEM OF SMALL ENTERPRISES IN UKRAINE

Iryna Belova, Nataliia Semenyshena, Oksana Melnychuk

Abstract

The article presents the historical aspects and adaptation results of accounting records of small business entities. The study examined the features of accounting and financial reporting in small enterprises, as well as regulatory documents that govern their activities. The main registers with the help of which accounting is carried out at small enterprises are considered. The features of maintaining a simple and simplified form of accounting without using the chart of accounts and the double entry method for preparing financial statements and calculating the taxable item are presented. Papers of leading scientists on the formation of the accounting system of small enterprises are the theoretical and methodological basis of the study as well as legislative and regulatory documents governing the accounting system of a small enterprise. In the research process, a bibliographic method was used. The historical stages of the formation of the accounting system of small enterprises are investigated. The essence of the simplified system of accounting and reporting, its difference from the simplified accounting of income and expensesis determined. Prospects for further research will be aimed at improving the regulatory framework for the accounting system of small enterprises.

Keywords

small business; small business entity; regulatory support; accounting system; simplified plan of accounts; simplified form of accounting; accounting registers; simplified system of taxation

Full Text:

>PDF

References

Belova, I.M., & Semenyshena, N.V. (2018). Harmonizatsiia i standartyzatsiia yak obiektyvna neobkhidnist kumuliatyvizmu instytutu bukhhalterskoho obliku [Harmonization and standardization as an objective necessity development Institute of Accounting]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii [The Institute of Accounting, Control and Analysis in the Globalization Circumstances], 3-4, 7–15.

Belova, I.M., & Semenyshena, N.V. (2018). Kontent-analiz definitsii oblikovoi polityky instytutsiinykh odynyts ta pidkhodiv do yii formuvannia [Content Analysis of definitions in Accounting Policy of institutional units and strategies for its formation]. Podilskyi visnyk : silske hospodarstvo, tekhnika, ekonomika [Podilian Bulletin: Agriculture, Engineering, Economics], 28, 187–193.

Belova, I.M. (2015). Suchasnyi aspekt traktuvannia ekonomichnoho zmistu ta informatsiinoho zabezpechennia upravlinskoho obliku [Modern aspect of determination of economic content and information support of Management Accounting]. Molodyi vchenyi [Young Scientist], 1(16), 52-55.

Vkazivky pro sklad ta poriadok zapovnennia oblikovykh reiestriv malymy pidpryiemstvamy: Nakaz Ministerstva finansiv Ukrainy vid 31.05.1996 r. № 112 (1996) [nstructions on the composition and procedure for filling out accounting registers by small enterprises: Order of the Ministry of Finance of Ukraine of 05.31.1996, No. 112]. Bukhhalterskyi oblik i audyt, 8, 32–39.

Hohol, T. A. (2014). Oblikovo-analitychne zabezpechennia upravlinnia pidpryiemstv maloho biznesu: monohrafiia [Accounting and analytical support for the management of small businesses: a monograph]. Chernihiv: Vydavets Lozovyi V.M.

Hohol, T.A., & Niporko, N.I. (2012). Analiz normatyvno-pravovoi bazy z rehuliuvannia bukhhalterskoho obliku subiektiv maloho biznesu [Analysis of the regulatory framework for the regulation of accounting of small businesses]. Ekonomichni nauky. Cer.: Oblik i finansy, 9 (1), 208–216. Retrievied from : http://nbuv.gov.ua/UJRN/ecnof_2012_9%281%29__31.

Hohol, T.A. (2012). Analiz rozvytku sproshchenoi formy bukhhalterskoho obliku v Ukraini [Analysis of the development of a simplified form of accounting in Ukraine]. Bukhhalterskyi oblik i audyt, 7, 10–19.

Hospodarskyi kodeks Ukrainy: Zakon Ukrainy vid 16.01.2003 r. № 436 - IV/ Verkhovna Rada Ukrainy [The Commercial Code of Ukraine: Law of Ukraine dated January 16, 2003 No. 436 - IV]. Retrievied from : http://zakon2.rada.gov.ua/laws/show/436-15.

Hubina, I. (2003). "Sproshchena" bukhhalteriia? ["Simplified" accounting?]. Bukhhalteriia, 29.

Iermak, O. I., Bykhovets, S. O. (2014). Udoskonalennia rehistriv sproshchenoi formy obliku na pidpryiemstvakh maloho biznesu [Improving the registers of the simplified form of accounting in small businesses]. Visnyk Chernihivskoho derzhavnoho tekhnolohichnoho universytetu. Seriia: Ekonomichni nauky, 4 (76), 282–288.

Zakon Ukrainy vid 16 lypnia 1999 r. № 996–KhIV “Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini” [Law of Ukraine of July 16, 1999 No. 996-XIV "On Accounting and Financial Reporting in Ukraine"]. Retrievied from : http://www.rada.gov.ua.

Instruktsiia po zastosuvanniu Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv ta orhanizatsii: Nakaz Ministerstva finansiv Ukrainy vid 30.11.1999 r. № 291 [Instructions for applying the Chart of Accounts for the accounting of assets, capital, liabilities and business operations of enterprises and organizations: Order of the Ministry of Finance of Ukraine of November 30, 1999, No. 291]. Retrievied from : http://zakon5.rada.gov.ua/laws/show/z0893-99. 48.

Instruktsiia z vykorystannia yedynoi zhurnalno-ordernoi formy vedennia obliku: Nakaz Ministerstva finansiv SRSR vid 8 bereznia 1960 roku № 63: Infodysk [Instructions for the use of a single journal-warrant form of accounting: Order of the Ministry of Finance of the USSR dated March 8, 1960 No. 63]. Zakonodavstvo Ukrainy Kyiv: CD-vyd-vo "Infodysk", 2005. 1 elektron. opt. dysk (CD-ROM).

Kliatskyi, M., Malyshkin, O. (2002). Rehistry bukhhalterskoho obliku dlia pidpryiemstv maloho biznesu [Accounting registers for small businesses]. Debet-Kredyt, 20.

Koba, O. V., Kopylets, A. O., & Savchenko, V. V. (2017). Udoskonalennia oblikovykh rehistriv subiektiv maloho pidpryiemnytstva [Improving the accounting registers of small businesses]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Ekonomika i menedzhment : zb. nauk. pr., 23, ch. 2., 111–115.

Makarova, O.V. (2012). Orhanizatsiia bukhhalterskoho obliku subiektiv maloho pidpryiemnytstva [Organization of accounting for small businesses]. Oblik i finansy [Accounting and finance]. 2012. № 4. S. 8–12. Retrievied from http://nbuv.gov.ua/UJRN/Oif_apk_2012_4_3

Mizhnarodnyi standart finansovoi zvitnosti dlia malykh i serednikh pidpryiemstv (MSFZ dlia MSP) / Mizhnarodnyi standart vid 01.01.2013 roku (zi zmin. ta dop.) [International Standard for Financial Reporting for Small and Medium Enterprises (IFRS for SMEs)]. Retrievied from http://www.ifrs.org/IFRS-for-SMEs/ Documents/IFRS-for-SMEs-UKR.pdf.

Mossakovskyi, V. (2003). Pro poriadok obliku rezultativ diialnosti malykh pidpryiemstv [About the procedure for recording the results of activities of small enterprises]. Bukhhalterskyi oblik i audyt [Accounting and auditing]. 2003. № 7. S. 50–53.

Miakota, V. (2004). Bukhhalterskyi oblik dlia “maliat” u prykladakh [Accounting for "kids" in the examples]. Podatky ta bukhhalterskyi oblik [Taxes and accounting], 13–14.

Ocheretko, L. M., Krasovska, N. V. (2017). Orhanizatsiia upravlinskoho obliku na pidpryiemstvakh maloho biznesu [Organization of management accounting in small businesses]. Stalyi rozvytok ekonomiky [Sustainable economic development], 1(34), 88–94.

Pakter, P. (2008). Mizhnarodnyi standart finansovoi zvitnosti dlia malykh i serednikh pidpryiemstv (MSFZ dlia MSP): problemy krain z ekonomikoiu, shcho rozvyvaietsia [International Standard for Financial Reporting for Small and Medium-sized Enterprises (IFRS for SMEs): Problems of Developing Economies]. Shkola profesiinoho bukhhaltera. 2008, liutyi. №2. S.4-14.

Parkhomenko, V. M., Holov, S. F. (2001). Orhanizatsiia bukhhalterskoho obliku za sproshchenym Planom rakhunkiv [Organization of accounting according to the simplified chart of accounts [Accounting and auditing]. Bukhhalterskyi oblik i audyt, 5, 5–17.

Plan rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii: Nakaz Ministerstva finansiv Ukrainy vid 30.11.99 r. № 291 u redaktsii nakazu Ministerstva finansiv Ukrainy vid 09.12.2011 № 1591 [Chart of accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: Order of the Ministry of Finance of Ukraine dated November 30, 1999 No. 291 as amended by Order of the Ministry of Finance of Ukraine dated December 9, 2011 No. 1591]. Retrievied from http://zakon3.rada.gov.ua/laws/show/z1557-11.

Podatkovyi kodeks Ukrainy vid 02.12.2010 r. № 2755-VI : Zakon Ukrainy [The Tax Code of Ukraine dated 02.12.2010. No. 2755-VI: Law of Ukraine.]. Retrievied from http://zakon.rada.gov.ua/cgibin/laws/main.cgi?nreg=2755-17. Zakonodavstvo Ukrainy.

Polozhennia (standart) bukhhalterskoho obliku 2 "Balans": Nakaz Ministerstva finansiv Ukrainy vid 31.03.1999 № 87 [Regulations (standard) of accounting 2 "Balance": Order of the Ministry of Finance of Ukraine dated March 31, 1999 No. 87]. Retrievied from http://zakon3.rada.gov.ua/laws/show/z0396-99.

Polozhennia (standart) bukhhalterskoho obliku 3 "Zvit pro finansovi rezultaty": Nakaz Ministerstva finansiv Ukrainy vid 31.03.1999 № 87 [Regulation (standard) of accounting 3 "Report on financial results": Order of the Ministry of Finance of Ukraine dated March 31, 1999 No. 87]. Retrievied from http://zakon5.rada.gov.ua/laws/show/z0397-99 (vtratyv chynnist).

Polozhennia (standart) bukhhalterskoho obliku 16 "Vytraty": Nakaz Ministerstva finansiv Ukrainy vid 31.12.1999 № 318 [Accounting Regulation (Standard) 16 “Expenses”: Order of the Ministry of Finance of Ukraine dated December 31, 1999 No. 318]. Retrievied from http://zakon5.rada.gov.ua/laws/show/z0027-00.

Polozhennia (standart) bukhhalterskoho obliku 25 "Finansovyi zvit subiekta maloho pidpryiemnytstva", zatverdzheno nakazom Ministerstva finansiv Ukrainy vid 25 liutoho 2000 r. № 39, u redaktsii nakazu vid 24 sichnia 2011 r. № 25 [Regulation (standard) of accounting 25 “Financial report of a small business entity”, approved by order of the Ministry of Finance of Ukraine of February 25, 2000 No. 39, as amended by order of January 24, 2011 No. 25]. Retrievied from - http://www.rada.gov.ua

Prodanchuk, M. A. (2013). Metody bukhhalterskoho obliku v informatsiinomu zabezpechenni menedzhmentu [Accounting methods in information management support. Economics of agriculture]. Ekonomika APK, 12, 55–62.

Pro zatverdzhennia Zmin do deiakykh normatyvno-pravovykh aktiv Ministerstva finansiv Ukrainy z bukhhalterskoho obliku : Nakaz vid 31 travnia 2011 roku № 664 [On the approval of amendments to certain regulatory legal acts of the Ministry of Finance of Ukraine on accounting: Order of May 31, 2011 No. 664]. Retrievied from http://zakon0.rada.gov.ua/laws/show/z0730-11.

Pro zatverdzhennia Metodychnykh rekomendatsii po zastosuvanniu rehistriv bukhhalterskoho obliku malymy pidpryiemstvamy: Nakaz Ministerstva finansiv Ukrainy vid 25.06.2003 r. № 422 (zi zmin. ta dop.) [On approval of the Methodological recommendations on the application of accounting registers by small enterprises: Order of the Ministry of Finance of Ukraine of June 25, 2003 No. 422]. Retrievied from http://www.minfin.gov.ua/minfin/control/uk/publish/article?art_id=32333.

Pro zatverdzhennia Natsionalnoho polozhennia (standartu) bukhhalterskoho obliku 1 "Zahalni vymohy do finansovoi zvitnosti": Nakaz Ministerstva finansiv Ukrainy vid 07.02.2013 roku № 73 (zi zmin. ta dop.) [On approval of the National Accounting Regulation (Standard) 1 “General Requirements for Financial Reporting”: Order of the Ministry of Finance of Ukraine dated 07.02.2013 No. 73]. Retrievied from http://zakon2.rada.gov.ua/laws/show/z0336-13/print1385404084334370.

Pro zatverdzhennia sproshchenoho Planu rakhunkiv bukhhalterskoho obliku: Nakaz Ministerstva finansiv Ukrainy vid 19.04.2001 roku № 186 (zi zmin. ta dop.) [On approval of the simplified Chart of Accounts: Order of the Ministry of Finance of Ukraine of April 19, 2001 No. 186]. Retrievied from http://zakon4.rada.gov.ua/laws/show/ z0389-01/print1397422968999812.

Pro zminy i dopovnennia do richnoho bukhhalterskoho zvitu pidpryiemstv: Nakaz Ministerstva finansiv Ukrainy vid 18.11.1998 r. № 238 [About changes and additions to the annual financial statements of enterprises: Order of the Ministry of Finance of Ukraine dated November 18, 1998, No. 238]. Retrievied from http://zakon2.rada.gov.ua/laws/show/z0777-98/print.

Pro kvartalnyi bukhhalterskyi zvit pidpryiemstv: Nakaz Ministerstva finansiv Ukrainy vid 11.02.1999 r. № 40 [About the quarterly accounting report of enterprises: Order of the Ministry of Finance of Ukraine of 02.11.1999, No. 40]. Bukhhalterskyi oblik i audyt, 3, 15.

Pro rozvytok ta derzhavnu pidtrymku maloho i serednoho pidpryiemnytstva v Ukraini: Zakon Ukrainy vid 22.03.2012 r. № 4618 – IV [On the development and state support of small and medium-sized enterprises in Ukraine: Law of Ukraine of 03.22.2012, No. 4618 - IV]. Retrievied from http://zakon3.rada.gov.ua/laws/show/4618-17.

Pro Prymitky do richnoi finansovoi zvitnosti: Nakaz MFU vid 29.11.2000 r. № 302 [O Notes to the annual financial statements: Order of the MFI of November 29, 2000, No. 302]. Retrievied from http://zakon3.rada.gov.ua/laws/show/z0904-00.

Rekomendatsii po vedenniu bukhhalterskoho obliku i zastosuvanniu oblikovykh rehistriv na malykh pidpryiemstvakh: Dodatok do Lysta MF SRSR vid 02.07.91 r. № 40 (1994) [Recommendations for accounting and the use of accounting registers in small enterprises. Appendix to the Letter of the Ministry of Finance of the USSR dated 02.07.91, No. 40]. Halytski Kontrakty, 36, 17–22.

Semenyshena, N.V. (2013). Bukhhalterskyi oblik i finansova zvitnist : problemy harmonizatsii z MSFZ [Accounting and financial reporting: problems of harmonization with IFRS]. Visnyk Sumskoho natsionalnoho ahrarnoho universytetu. Seriia: Finansy i kredyt, 2, 138–144.

Slozko, T. (2006). Upravlinskyi oblik chy upravlinska stratehiia [Management accounting or management strategy]. Bukhhalterskyi oblik i audyt, 2, 49–54.

Sukha, O. R. (2002). Metodyka i orhanizatsiia bukhhalterskoho obliku na malykh pidpryiemstvakh: avtoref. dys. … kand. ekon. nauk [Methodology and organization of accounting in small enterprises: Abstract. dis. ... cand. econ. sciences]. Lviv.

Tokarieva, T. O. (2005). Oblik dokhodiv u subiektiv maloho pidpryiemnytstva [Accounting for income from small businesses]. Visnyk ZhDTU, 1, 225–229.

Makarenko, A.P., Melikhova, T.O., & Chakalova, N.S. (2014). Udoskonalennia oblikovykh rehistriv z metoiu svoiechasnoho upravlinnia pidpryiemstvom ta kontroliu za yoho finansovoiu bezpekoiu [Improving accounting registers in order to manage the enterprise in a timely manner and control its financial security]. Ekonomichnyi visnyk universytetu, 22 (1), 85–95. Retrievied from http://nbuv.gov.ua/UJRN/ ecvu_2014_22%281%29__17

Khocha, N. V. (2012). Sproshchena systema obliku ta zvitnosti malykh pidpryiemstv: problemy traktuvannia i rehuliuvannia. Oblikovo-analitychne zabezpechennia systemy menedzhmentu pidpryiemstva: tezy dopovidei Nauk.-prakt. konf. (Lviv, 26–28 kvitnia 2012 r.) [A simplified system of accounting and reporting of small enterprises: problems of interpretation and regulation. Accounting and analytical support of the enterprise management system: abstracts of scientific and practical reports. conf. (Lviv, April 26-28, 2012)]. Lviv : NU "Lvivska politekhnika", 2012. S. 337–339.

Chernelevskyi, L. (2003). Zadovolennia suchasnykh potreb upravlinnia v oblikovii informatsii [Satisfaction of modern management needs in accounting information]. Bukhhalterskyi oblik i audyt, 3, 21–22.

DOI: https://doi.org/10.35774/ibo2019.01.026