Practical Manual . 2nd Edition . , overdraft. and dop. M. : Omega-L, 2008. - 255 s. Which businesses are small?Definition of the concept of "small business entity". Establishing criteria for inclusion in small enterprises. Regulations governing the activities of small businesses . Registration of the organization and individual entrepreneur . Organization of activities and accounting in a small enterprise . Applying for a job. Average Number of Controls. General requirements for the organization of accounting in a small enterprise. Depreciation of fixed assets. Leasing in small business . Purchase and registration of cash register. Cash accounting books. Payments with third-party organizations and individual entrepreneurs . Taxation of small business entities . General taxation system. Application of the simplified system of taxation, accounting and reporting by small enterprises. Features of the application of the taxation system by small enterprises in the form of a single tax on imputed income . Alcohol trade and excises .