title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ° ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¢ÐÐÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Features of the organization of accounting in small busines entities (on the example LLC Â«KTBKÂ»)
Creators: name: Ð®ÑÐºÐµÐ²Ð¸Ñ, ÐÐ¾Ð»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÑÑ
ÑÑÐ±ÑÐµÐºÑÑ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð°
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
accounting
subjects of small entrepreneurship
accounting reporting
accounting balance
financial and economic analysis of the enterprise

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ° ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¢ÐÐ)
ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ¢ÐÐÂ». 
ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ð¸ Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸ ÐÐ¾ÑÑÐ°ÐºÐ¾Ð²ÑÐºÐ¾Ð¹ ÑÐ¾Ð¿Ð»Ð¸Ð²Ð½Ð¾-Ð±ÑÐ½ÐºÐµÑÐ¾Ð²Ð¾ÑÐ½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸.
2. ÐÐ½Ð°Ð»Ð¸Ð· Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ¢ÐÐÂ» Ð¸ ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹.
3. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ Ð²ÐµÐ´ÐµÐ½Ð¸ÐµÐ¼ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ°.
4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¼ÐµÐ½ÑÑÐµÐ½Ð¸Ñ Ð¾Ð±ÑÑÐ¼Ð¾Ð² Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ°.
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð´Ð°Ð½Ð½ÑÑ, Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð² Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ðµ 1Ð¡: ÐÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ; ÑÐµÐ´Ð°ÐºÑÐ¸Ñ 3.0 (Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ, Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ, Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´ÐºÐ¸) Ð¸ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð², ÑÑÐ°ÑÑÐ²ÑÑÑÐ¸Ñ Ð² Ð¾Ð±Ð¾ÑÐ¾ÑÐµ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ Ð±ÑÐ½ÐºÐµÑÐ¾Ð²ÐºÐµ ÑÑÐ´Ð¾Ð². Ð ÑÐ°ÐºÐ¶Ðµ Ð±ÑÐ»Ð¸ ÑÐ°Ð·Ð¾Ð±ÑÐ°Ð½Ñ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½ÑÐµ, Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ñ Ð¿Ð¾ ÑÐµÐ¼Ðµ, ÑÑÐ°ÑÑÐ¸ Ð¸ Ð´ÑÑÐ³Ð¸Ðµ ÐÐ½ÑÐµÑÐ½ÐµÑ-Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¸.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð½Ð° ÐÐÐ Â«ÐÐ¢ÐÐÂ» Ð±ÑÐ»Ð¾ Ð¿ÑÐ¸Ð½ÑÑÐ¾ ÑÐµÑÐµÐ½Ð¸Ðµ Ð¸Ð·Ð¼ÐµÐ½Ð¸ÑÑ ÑÑÑÑÐºÑÑÑÑ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ñ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÑÐ¼Ð¸ Ð¸ ÑÑÐ¸Ð»Ð¸ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð·Ð° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸. ÐÐ»Ñ ÑÐ¿ÑÐ¾ÑÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÑ Ð¿Ð¾Ð´Ð¿Ð¸ÑÑ, Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ 1Ð¡: ÐÑÑÑÑÐ½Ð¾ÑÑÑ Ð¸ Â«Ð·Ð°ÑÐ¿Ð»Ð°ÑÐ½ÑÐ¹ Ð¿ÑÐ¾ÐµÐºÑÂ» Ð´Ð»Ñ Ð²ÑÐ´Ð°ÑÐ¸ Ð·Ð°ÑÐ¿Ð»Ð°ÑÑ.
description: The subject of the graduate qualification work is Features of the organization of accounting in small business entities (on the example LLC Â«KTBKÂ»).
Subject of research: accounting system and business management of LLC Â«KTBKÂ»
The research set the following goals: 
1. Studying internal documentation and accounting statements of fuel and bunkering company in Korsakov town.
2. The analysis of the small business and financial indicators of LLC Â«KTBKÂ».
3. Detection and analysis of problems associated with accounting.
4. Development of guidelines for decreasing of receivables and accounting automation.
The work was fulfilled on the data presented in the 1C: Predpriyatiye; revision 3.0 (accounting balance, reporting, accounting entries) and using the main internal documents involved in the turnover of the ship bunkering activity. Also, legislative, methodological materials on the topic, articles and other Internet publications were analyzed.
As a result of research of LLC Â«KTBKÂ» it was decided to change the structure of contracts with customers and strengthen the control system for debtors. To simplify the organization of accounting, use an electronic signature, program 1C:Otchetnost` and Â«salary projectÂ» for payroll.