Abstract:
The great work to create the conditions of transition to accounting in accordance with international and national
standards has been done in the republic. A number of regulatory accounting and reporting regulations for all
levels regulation have been adopted. However, a number of issues of the problem under study don’t get
sufficiently complete solution for agricultural enterprises and their main activities. The article presents the results
of the study and the expediency of application of the model of simplified accounting. It has been shown that
these problems can actually be solved by the development of accounting registers, corresponding to the
requirements of the existing legislation in the Republic which allow to fully take into account the economic
activity of small businesses (peasant (farm) enterprises, limited liability partnerships, co-operatives).
