ACCOUNTING AND CONTROL OF SMALL ENTERPRISES IN A PANDEMIC CONDITION

Анотація

The article discusses the development of small businesses during the spread of coronavirus disease, the problems that have become in the way of the activities of enterprises. According to statistics, small business in Ukraine occupies about 80 percent of all operating enterprises. They are the ones who most of all suffered from the coronavirus, because it is extremely vulnerable to external factors, since it does not have enough funds and reserves to quickly adapt to new conditions of activity. The purpose of this article is to identify problematic aspects of accounting at small businesses in Ukraine against the background of the spread of coronavirus infection and to establish directions for the implementation of internal control during an exacerbation of the pandemic. In connection with the adopted quarantine measures, business entities, especially in the part of small business, were forced to stop conducting their activities for the period of the introduction of the lockdown or improve it, which led to a change in the type of economic activity. In connection with the spread of coronavirus disease, a number of laws were passed that prevented the spread of coronavirus disease and related to small businesses. As a result, atypical transactions arose in accounting and tax accounting related to payroll during downtime, the implementation of depreciation deductions for production equipment that is also not used due to quarantine, reflection of the cost of travel of employees to the place of work during the period of prohibition of travel on public transport people who do not work in emergency services. The article provides examples of the business transactions mentioned above and the transactions that should be used in such situations. With all this, it is necessary to carry out internal control, which will allow assessing the activities of the enterprise, the veracity and legality of the introduction of accounting and tax accounting. Control will help improve the efficiency of accounting, reduce shortcomings and errors, help find reserves for improving operations, and also help avoid fines, because unnecessary expenses in a pandemic can lead to losses.

Класифікація

Ідентифікатори

Схожі роботи