The book "Formation of the accounting system in small enterprises" under the authorship of a team of authors, including O. N. Kharchenko is an indispensable resource for all those who are interested in accounting issues in small business. This publication will become a reference book for students, graduate students, teachers, as well as practicing accountants and entrepreneurs seeking to optimize financial processes in their companies. In today's world, small businesses play an important role in the economy, and proper accounting is one of the key factors in their successful functioning. In their book, the authors consider in detail how to form an effective accounting system adapted to the specifics of small enterprises. They offer the reader not only theoretical foundations, but also practical recommendations, which makes the material accessible and useful for a wide range of readers. The book covers many topical topics, such as the choice of accounting policies, automation of accounting processes, taxation of small businesses and features of financial reporting. The authors focus on how to properly organize accounting so that it not only complies with legislative requirements, but also contributes to managerial decision-making. The reader will be able to learn about modern approaches to accounting, which will help not only to avoid common mistakes, but also to increase the financial transparency of business. This book will be especially interesting for those who are just starting out in the world of accounting or entrepreneurship. Students and young professionals will find in it many useful tips and practical examples that will help them better understand how accounting works in small businesses. It will also be useful for experienced accountants who want to update their knowledge and get acquainted with new trends in the field of accounting and taxation. The style of the authors is distinguished by clarity and accessibility of the presentation, which makes it easy to assimilate even the most complex concepts. They use many examples from practice, which makes the material more clear and understandable. The book is replete with illustrations, graphs and tables, which helps to visualize information and facilitates the learning process. In addition, "Building a Small Business Accounting System" is part of the broader context of the accounting and finance literature. Readers interested in topics such as "Accounting for Beginners", "Taxing Small Businesses" or "Financial Management" will find this book a lot of useful. It can be a starting point for further study of more specialized topics, such as international financial reporting standards or modern approaches to financial management. In conclusion, the book “Formation of the accounting system in small enterprises” is not just a textbook, but a practical guide that will help readers understand the intricacies of accounting and taxation. It will be a valuable assistant for anyone who aspires to success in business and wants to learn how to effectively manage their finances. Do not miss the opportunity to enrich your knowledge and skills with this wonderful publication!