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The textbook covers the state and development of small business in Ukraine, the peculiarities of accounting and its organisation in small enterprises, the simplified system of taxation, accounting and reporting, and reveals the procedure for accounting by main areas and reporting in small businesses. A separate chapter is devoted to the peculiarities of accounting by type of economic activity. The textbook contains tasks for independent work - tests, tasks, exercises that will help students develop the necessary practical skills.

Advised for students and postgraduate students of economic specialities, teachers, practicing accountants, economists, managers of small businesses.