Practical Problems of Organizing Accounting in Small Business Entities

This article analyzes the practical problems of organizing accounting in small business entities of Uzbekistan, structured according to IMRAD logic. The study draws on official statistical data for 2023–2025, updated accounting standards for 2024–2026, and local academic sources. The main finding is that simplification of accounting reduces the administrative burden on entrepreneurs, but does not automatically improve the quality of management information. On the contrary, if the boundaries between document circulation, working chart of accounts, electronic reporting, and tax accounting are not clearly defined, the accounting system remains merely a "reporting submission tool."