Known is, in Republic of Moldova economics priorities is the promotion of small business sector, which makes a significant contribution to the economy. The reporting must to provide reliable and useful information about the financial position of entities of the small business sector. In this aim particular attention should be paid to the models of financial statements. The procedure for preparing reports for enterprises of small business is regulated by law of accounting. In the Republic of Moldova on 15.12.2017 the Law on Accounting and Financial Reporting are adopted criteria’s for referring to micro, small and medium-sized enterprises. According to the criteria’s enterprises should be imply to use of a full or simple and simplified-small of models of financial statements. In this context author: developed a model for each type reports; argued the algorithm of items for each form of reports. It is necessary to optimize the information for making economic decisions to managers.