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Small and Medium Entrepreneurship Development National Center of Armenia (SME DNC of Armenia) under Tatul Movsisyan’s authorship, General Director of  "TM Audit" CJSC, published "Accounting principles in small and medium enterprises" series of books consisting of 3 books:
  • Book 1

“Guide for SME IFRS and Chart of Accounts”

  • Book 2

“Accounting peculiarities in case of general principles of taxation”

  • Book 3

“Accounting peculiarities in case of turnover tax, patent fee, fixed payment principles of taxation”

The objective of the series of books is to provide practical assistance to SMEs (small medium enterprises)-organizations, and entrepreneurs in conducting accounting, tax calculation and filing.

The series of books comprises:

  • IFRS for SMEs (international financial reporting standard for small medium enterprises),
  • Chart of accounts applicable for SMEs,
  • The main taxes and mandatory payments applicable for SMEs,
  • Accounting peculiarities for SMEs in case of:
  1. general principles of taxation
  2. turnover tax
  3. patent fee
  4. taxation.

The material in the series of books is presented targeted, just for SMEs comparing discussed theoretical issues with explanatory paragraph.

Frequently met transactions are clarified by examples, relevant accounting entries are made, primary accounting document, financial and tax statement forms are filled.