Problems of Development of Accounting on Peasant (Farm) Enterprises in Republic of Kazakhstan

  •  Nesipkul Abdualievna Bayboltaeva    
  •  Aimzhan Tulegenovna Makulova    
  •  Kurmankul Abaeva    
  •  Balsheker Ashikbaevna Alibekova    
  •  Asem Bolysbayeva    


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

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