Regulation of accounting of small enterprises: use the terms correctly
Supervisors of graduate qualification works, related to the regulation of accounting of small businesses, recently faced the problem of incorrect use accounting terms by students, such as "methods of accounting", "form of accounting", etc. This is due to the fact that the sources of writing work are different normative and explanatory documents, revealing the peculiarities of accounting in small businesses, use in its provisions some terms incorrectly, and students quote them. However, to ignore the professional terminology when referencing these sources is not professional, and that information is communicated to graduate students. The problem is that not only graduate students, but also aspiring entrepreneurs turn to these instruments, but the presen­ce of similar terms ("simplified methods of accounting", "simplified accounting system", "simple system of accounting", "simplified forms of accounting") puts user in error. To investigate the correctness of the use of the above-mentioned terms in the documents regulating accounting there was used theoretical analysis of the provisions of the documents intended to assist small business­ses in accounting, to use them in a historically established professional terminology in the field of accounting. In parallel with this there were compared registers simplified form of accounting and the accounts of working chart of accounts, recommended for small businesses in different documents. There are given recommendations for the elimination of technical errors in the documents.