Heads of small enterprises providing services often face the situation when their enterprise is growing, but money returns from employees are falling down.

It is the most contradictory document in management accounting system. It is said to be an integral part of enterprise documentation, but in most cases hardly can we find it (remember, we are talking about the account policy in management accounting system), and if we succeed in finding it, it is rarely used at the enterprise.

Очень часто руководитель предприятия отказывается ждать, когда ему будет предоставлен отчет по предприятию в установленные сроки сдачи месячной отчетности.

n this article, we will overview a method of keeping records and obtaining a profit and loss statement in a non-manufacturing enterprise.

Well, your accountant is presenting balance sheet, profit and loss account as well as cash flow statement prepared for the previous month. Even if you trust your employee and find him/her reliable, you should be able to make the express check anyway.

Firstly, let’s clarify: