Accounting for Dummies - the basics and where to start learning. A beginner's guide to accountants: where to start learning accounting? Basics of accounting summary for dummies
Accounting- a step-by-step system of accounting, registration, collection of information on obligations and cash flows and documentation of a legal entity.
According to the legislation of the Republic of Kazakhstan, accounting can be kept: by a manager, an accountant, or an incoming accountant or an outsourcing company.
Today, any entrepreneur can conduct accounting for an individual entrepreneur or limited liability partnership on a simplified taxation system independently. It is enough to register in the online service site, if you have a registered company, then follow the link, test mode for 3 days, absolutely free, then from 5500 tenge per month, depending on which tax forms you submit.
What does LLP / IE do on a simplified basis on a monthly basis:
- Calculates taxes on wages and pays them until the 25th day of the next month - automatic calculation of taxes on salary
- Issues or receives primary documents (invoices, acts, waybills, invoices) - how simple and convenient you can see everything
- Delivers a bank statement - with Alfa-Bank everything is much easier here
- Generates tax reports and sends to the tax - 910 form is calculated automatically, instruction
- Keeps inventory records
Only some of the functions are listed here, since many of them you perform in 2 clicks in the Mybuh online accounting department.
To all newbies in accounting, we explain and show how to use the program and keep tax records.
Today the service is used by more than 7000 entrepreneurs, most of them are entrepreneurs with simple basic knowledge of working with a computer.
Simple answers to simple questions about bookkeeping:
- First (if necessary) you issue an invoice for payment for the customer
- After or at the time of the sale or the provision of the service, you issue an invoice or deed. It is important to understand that the waybill is issued when the goods are sold, and the Certificate of Completion is issued when the work is performed and the services are rendered.
- The receipt of money on the account does not mean that income is received. Income is confirmed only by written out documents (Invoice and Act)
If you want to become a professional accountant, then we recommend that you familiarize yourself with the following tasks
Accounting tasks
Collecting and recording truthful information of the subject and correct accounting reports on the work of the organization, where the head or chief accountant monitors and prevents negative situations with the economic activities of the enterprise, finds financial reserves for the stable operation of the enterprise, monitors the legality of financial transactions during the operation of the enterprise, controls the expediency of movement property and funds.
In order to learn how to reflect transactions on accounts, you need to familiarize yourself with the following concepts
- Account
- Accounting entry
- Turnover balance sheet
- Chart of accounts
- Double entry
- Balance
Account, chart of accounts
Account is a system for storing information about a business transaction.
The account is a two-sided table.
The left side of the account is called debit, Right side credit.
The division of the account into two parts is made so that the increase is recorded on one side, and the decrease on the other side. The amounts that are recorded in accounts during the current month are called turnovers. The amounts that are recorded in the debit part are called debit turnovers, and in the credit part - credit turnover.
Accounts have a 4-digit number. All accounts are grouped in chart of accounts. Typical chart of accounts is a systematized list of accounting accounts that determines the construction of the entire accounting system and is mandatory for business entities.
The chart of accounts consists of 8 sections
- Short-term assets
- Long-term assets
- Short-term liabilities
- long term duties
- Capital and reserves
- Income
- Expenses
- Production accounting accounts
Basic control methods
- Documenting and recording the movement of goods, services, property and funds in professional accounting programs and written reports
- Double entry of business transactions on accounting accounts, where the same amount is recorded on a debit or credit
- Inventory - reconciliation of goods or property on the balance sheet
- Calculation - calculating the cost of a unit of goods or services, taking into account costs, to determine the cost
- Balance sheet - a reflection of information about the financial activities of the company, taking into account income and expenses as of the requested date
- Financial statements - all accounting data reflected in special forms of tax reporting, on the basis of which the tax base is formed and the financial position of the enterprise is reflected.
Accounting principles
- Independence and autonomy - each enterprise is a separate independent legal entity, where the property of the enterprise is recognized and recorded in the financial statements.
- Objectivity - all documentation and business transactions must be recorded in the accounting records, and confirmed by issued or shipped documents.
- Discretion - caution and verification of incoming and outgoing documentation, preventing deliberate overstatement or understatement of the company's income.
- Accrual basis - the movement of goods, finance and services is reflected as the documents are issued or received.
- Frequency - timely preparation of the balance sheet for the reporting period, quarterly or annual report
- Confidentiality - preservation and restriction of commercial information
It has many features. Initially, it is important to understand that even the slightest inaccuracies in accounting lead to significant troubles, including material losses. Problems can arise for both the accountant and the management of the company.
If you don't know all the details yet accounting department, however you do not want to have problems with the law, then you need a good self-instruction book... You also need to go through a specialized well on accounting.
Accounting course will help to master the knowledge and skills that are required for the chosen profession. Even in the study of accounting, thematic literature can be an excellent assistant. With its help, it will be possible to learn how to correctly structure and organize accounting activities. Books such as Hartwich's Accounting From Scratch will be helpful. Self-study guide ", Gartvich" Accounting for 10 days ", Krutyakova" VAT. The practice of calculating and paying ", Morozova" On simplification over a glass of tea ", etc.
Online accounting service as a tutorial for an inexperienced accountant or entrepreneur
One of the best assistants in the study of accounting will be the online accounting service. It will help you get familiar with the basics. The system is intuitive. It won't take long to study it. This service will be convenient and useful for both a young or inexperienced accountant and an entrepreneur. Everyone will be able to quickly learn how to conduct accounting.
What is more profitable and more convenient: accounting courses or online accounting service?
Many experts believe that it is more rational to use online accounting than to take accounting courses. There are many good reasons for this:
- In the case of using the online accounting service, you do not need to study all the features of the 1C accounting 8.3 program. As a result, you will be able to save both time and effort.
- If you use the online accounting service, you will not have to take accounting courses. Thanks to this, you will save a decent amount.
- You will not need to spend money on literature. It also saves you a lot.
- You do not have to understand the nuances of accounting on your own.
- When you master the service, you will be able to do your accounting using your own resources.
- Having mastered online accounting, you can not only keep accounting, but also prepare and submit reports remotely. At the same time, it does not matter at all in which city or country you are.
- If there is a need for advice on a particular financial issue, then you can always get it through the service. Moreover, you will not have to pay extra for such assistance.
- Having mastered the system, you will start working as soon as possible. Just register. In the future, only a username and password will be required.
What to give preference to is up to you. However, before you make your choice, think carefully about it again. In 2019, individual entrepreneurs and limited liability partnerships under a simplified regime are handed over once every 6 months. And most importantly, all tax reporting is submitted through cabinet.salyk.kz
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Accounting is a continuous and continuous recording of the organization's activities based on and registration of business processes in monetary terms. Everything is conventionally divided into two parts: assets (funds that belong to the enterprise) and liabilities (sources of these funds). Knowing the Chart of Accounts is the basics of accounting. All transactions are reflected So the acquisition of fixed assets, the receipt of money on the current account is reflected in debit, that is, there is an increase in assets. Decrease in assets is shown by credit of accounts. An increase in the liability is recognized in the loan, and a decrease in the debit.
All transactions are drawn up on the basis of the instructions of the Ministry of Finance and the Tax Service and only if there are primary documents (invoices, contracts, invoices). Understanding the basics of accounting is essential to the day-to-day work of all financiers. When drawing up transactions, it is important to logically take into account that an increase in the organization's funds (assets) must be debit, and their decrease - by credit. An increase in the sources of funds of the enterprise (liabilities) is set on credit, and a decrease in sources - on debit.
There are two principles of accounting fundamentals:
- Balance principle
The principle of accounting balance is based on the formula:
ASSETS = LIABILITIES + EQUITY
ASSETS are everything that a company has and uses to make a profit.
LIABILITIES are all that an enterprise owes to external investors, suppliers, government agencies and the budget.
EQUITY CAPITAL is the part that remains when liabilities are deducted from assets. This shows that the LIABILITIES are extinguished in the first place upon liquidation or closure of the enterprise, and each owner can dispose of EQUITY CAPITAL last.
- Double entry principle
All financial transactions have scoring parties, but the principle of balance must always be respected. For example, you have 100,000 rubles, and you need to purchase equipment for 300,000, then you take a bank loan for the missing amount.
A (100000) = O + SK (100000)
In the accounting department, this operation is drawn up by debit to the cashier - 200,000 rubles and by a loan as an obligation to the bank - 200,000 rubles.
A (100000 + 200000) = O (200000) + SC (100000) Thus, the principle of balance is preserved.
Special attention should be paid to expenses in accounting. Expense is primarily a decrease in economic benefits in a certain period, as a result of an outflow of assets or an increase in liabilities, which leads to a decrease in capital.
An accountant should not confuse costs and expenses in accounting and always understand their differences during work and be able to competently defend their point of view before the audit authorities. Costs never decrease EQUITY, unlike costs. The enterprise incurs costs for a certain period, then these costs are transformed into ASSETS or expenses. Costs depend on costs and always affect the profit of the enterprise. But the costs themselves do not affect profits.
Let me show you with examples: Paying off accounts payable leads to a decrease in ASSETS (money paid), but at the same time, LIABILITIES also decreased (debt paid off), which means that OWN CAPITAL has not changed. Therefore, it is incorrect to consider this as an expense.
Writing off accounts receivable after a three-year limitation period is an expense, since there is a decrease in ASSETS without changing LIABILITIES, which means that OWN CAPITAL decreases. Similarly, you can recognize a negative expense or recognition of fines, penalties, state fees.
The cost of renting out the property is an expense at the end of the period, the cost of a production that closed and did not make a profit can also be considered an expense.
That's actually all the basics of accounting, based on logic, and not on special instructions, manuals, regulations and other regulatory documents. In accounting, you need to think logically, and not just blindly follow requirements.
Take step-by-step accounting training for dummies for free and without registration. Video clips and tips in the article will help you learn accounting on your own from scratch.
New postings from the Ministry of Finance with examples :
What is accounting for?
The main purpose of accounting is to systematize and summarize information about the company's financial operations. Accounting allows you to collect all data about the organization's transactions in the accounting program. This information is needed not only by company executives, but also by external users - tax authorities, funds, employees and others.
How to learn accounting
Novice accountants often have a question - where to start their training. The answer is simple - you can learn accounting from scratch for free on your own. To do this, it is necessary to study the regulations that accountants use in their work. Mandatory requirements for accounting in the company are recorded in the Federal Law "On Accounting" dated December 6, 2011 No. 402-FZ.
There is also a simple option to get acquainted with the accounting rules and basic laws - read the entire article and watch free online courses. Step-by-step accounting training for dummies with the video below.
Accounting step by step training
Complete the basic accounting course by moving through the sections in the article. There are four sections for beginners in total. The complete course is available online and without registration. Experts will help you to complete step-by-step accounting training.
Assets, liabilities and their balance
The balance sheet is the main thing in accounting. This is essentially the goal of all accounting. And everything else - primary documents, transactions, registers, and so on - are steps on the way to it.
The balance sheet form was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. The form can be downloaded at the beginning of the article or printed from the website. Print out the balance so that it is in front of your eyes, otherwise it will be difficult for you to figure out what will be discussed now.
The first thing that catches your eye is the asset and passive graphs. The assets of the enterprise are recorded in the left half of the balance sheet, and in the right half - liabilities. This is done so that the property and debts of the organization do not mix. Property should be in assets, debts in liabilities. It cannot be otherwise.
For more information on assets and liabilities, see our basic accounting courses for beginners. Experts will help you to learn accounting from scratch for free.
In the second part of online accounting training from scratch, experts will talk in detail about the principle of double entry and how to draw up a balance sheet.
Debit, credit, accounts and transactions
Accounts are needed to constantly monitor the assets and liabilities of the company. In Russia there is a Chart of Accounts approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
Each account serves to count one asset or liability. Accounts are further divided into sub-accounts. And those, in turn, go to analytical accounts. From analytical accounts, a subaccount is formed, and from subaccounts, a synthetic account.
Experts talk in detail about the chart of accounts in an exclusive course on the basics of accounting.
The accounts that take part in the posting are called offset. From the point of view of conducting transactions, accounts are divided into active, passive and active-passive.
The debit of active accounts shows the receipt of assets of the enterprise, and on the loan - their disposal. On active-passive accounts, both assets and liabilities are taken into account. Only liabilities are reflected on passive accounts. Such accounts are credited if the company has or increased debt, and debited if this debt has decreased.
Experts will tell you more about accounting entries in a series of accounting courses for dummies.
Primary accounting documents and accounting registers
Primary documents are needed to record financial transactions in the accounting, namely to make a posting. These documents are issued directly at the moment when the next financial transaction takes place. For example, payment or purchase of goods.
Primary documents do not have a single form, but this does not mean that you can draw up documents at your own discretion. The list of mandatory details is established by part 2 of article 9 of the Federal Law "On Accounting" dated December 6, 2011 No. 402-FZ. It is not that big, so we will give it in full.
In general, there are five required details that must be in the primary:
- name and date of preparation of the document;
- the name of the company that issued the document. Full or abbreviated - does not matter;
- the content of the fact of economic activity. That is, a description of the operation or some event that you reflect in the accounting;
- natural or monetary measurement (rubles, pieces, packaging, etc.);
- positions of employees who performed the operation and are responsible for it (responsible for registration of the event), their signatures and full names (or other data for identification).
Experts will tell you more about the requirements for primary documents. You can listen to the accounting course for beginners below.
Data from primary documents are entered into secondary accounting documents, which are also called accounting registers. Tax and financial reports are prepared on the basis of data from accounting registers.
The rules for drawing up registers for tax and accounting can be found in the training course on accounting, which was prepared by experts.
Financial statements
You are already familiar with the main reporting document - this is the balance sheet. Together with him, there is always a report on financial results. These documents are drawn up both at the end of the year and at the end of any reporting period established in the company.
Only annual reporting is mandatory. The question of whether a company needs reporting for shorter periods is decided on a case-by-case basis. Interim reporting is needed if the requirement for this is spelled out in the legislation, constituent documents or in an agreement with a counterparty.
In addition to the balance sheet and the statement of financial results, the annual statements of a commercial organization include annexes to them:
- balance sheet;
- income statement;
- statement of changes in equity;
- cash flow statement;
- explanations to the balance sheet and the statement of financial results.
Companies that are required by law to be audited also attach an auditor's report to their statements.
For companies that belong to small businesses, simplified reporting forms are provided. The criteria for small business can be found in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.
Three months are given to prepare the final balance sheet and other forms after the end of the reporting year. That is, the deadline is March 31 next year.
Video courses on accounting and taxation will help you understand the procedure for filling out financial statements. Step-by-step accounting training for dummies was developed by experts.
An accountant is a specialist on whom the financial well-being of a particular company largely depends. A person who wants to become a professional in the field of accounting needs to regularly make various calculations. Real experts also understand the basics of economics and communication.
First of all, a person should ask himself the question of whether he is ready to connect his life with important, but routine work. The specialty of an accountant does not imply creativity and even a regular change of scenery. And you need to be mentally prepared for all this. You cannot choose a profession according to the principle: "if only that."
If a person is serious about becoming an accountant, then there are two options for the development of events for him:
- Homeschooling... You can “attend” webinars, take online courses, read books and articles. It is imperative to master, in particular - C1. For the self-learner, there are now many resources and opportunities.
- Higher education... In principle, many colleges have a specialty as an accountant, so people with 9 grades of education can also go to study. But later you will still have to get higher education, since this is more appreciated among employers.
It should be borne in mind that a self-taught accountant will also need to undergo practical training. Not every company needs personnel without a diploma and recommendations, so you will have to try to get the desired position. It is recommended to take training courses to obtain a certificate.
A real specialist is constantly improving his qualifications, mastering new programs and monitoring specialized literature.
Can you become a professional at home? Yes, you can. But it is worthwhile to understand that without the appropriate education, it will be much more difficult to find a job. Therefore, it is recommended to study at colleges, universities and universities. A person with "crusts" can be firmly confident that he will not be left without work.
An accountant is a specialist who controls the losses and profits of a certain company, as well as draws up financial documentation.
Representatives of this profession are in every organization: commercial, public, state.
Accountants work in a special system (1C), which allows you to organize all the necessary information and make calculations.
The duties of accountants include the following tasks:
- calculation of production costs and profits;
- control of financial discipline;
- registration and submission of reports on the financial condition of the organization;
- the issuance of wages to employees;
- interaction with tax companies.
Not all accountants perform a large amount of tasks. It all depends on the turnover and size of the company, as well as on its field of activity. Many organizations employ a whole staff of accountants. Each professional deals with specific tasks: for example, giving out salaries to employees or calculating the total expenses for a month.
Every company, even the smallest one, needs accountants. Since 2013, they introduced the need for accounting according to the simplified taxation system, which made the profession even more in demand. Now even small business owners are required to have a staff member responsible for financial and tax reporting.
What qualities does an accountant need? First of all, the ability to perform monotonous paperwork. Also, representatives of this profession must be sociable, intelligent and resourceful. It depends on them whether the company will stay afloat (especially if it has recently opened). Accounting professionals are highly regarded and well paid.
In the field of accounting, many specific terms and definitions are used. A novice accountant definitely needs to master the basic terminology:
The LIFO method for assessing the cost of goods is prohibited and has not been used since 2008.
This is not all the terminology that is used in the field of accounting. The rest of the definitions can be learned from books or in the course of a curriculum educational program. It is extremely important to know the basic terms, as they help to understand the basics of accounting, as well as in reporting.
Accounting training for 2018
There are many options for learning accounting in 2018. You can master the profession through webinars or get a full-fledged education in an educational institution, and then take courses for advanced training.
Modern companies need professionals who keep up with the times.
You can master a specialty at a college or university. It is best to choose educational institutions located in Moscow or St. Petersburg.
The central cities of Russia have the highest level of education that meets all the necessary requirements. You can study for an accountant at the following universities and colleges:
- MATI;
- Humanities and Economics University;
- MNEPU (non-state academy);
- Academy of Management and Business (international);
- Institute of Business and Law.
The list includes the leading educational institutions of Moscow. The specialty that will need to be mastered is called accounting, analysis and audit. After graduation, a person can also become an economist.
Home schooling is suitable mainly for those who do not want to associate their life with only accounting activities. Mastering a profession at home will take a minimum of time if a person approaches the process responsibly.
Supporting literature (all books published in 2016):
- Accounting and analysis. Authors: Eremina and Rachek. The book is divided into 2 sections. The first contains information about the development of accounting in different time periods, starting from the ancient world. The second section includes a description of the various accounting methods.
- Accounting theory.
- All about tax audits. Authors: Sukhovskaya, Myrtynyuk, Sharonova. As mentioned earlier, accountants constantly have to deal with tax authorities. This book describes in detail which aspects of the company's activities are most often checked by inspectors.
These tutorials are the most informative and newest. It is also recommended to read such books as: Accounting in 10 days (2012), Workshop on accounting (2010). They contain useful and up-to-date information, despite the fact that they were released a long time ago.
Exists five forms of accounting:
- Balance- reporting on the financial condition of the enterprise for a specific period of time. It is calculated in the form (table), which consists of two parts: the first contains information about the company's liabilities, the second - about assets.
- Loss and profit statement- information that allows you to display the results of the financial activities of the enterprise for a specific time period. When drawing up the document, it is necessary to indicate all information about the income of the organization, even if the revenue was received not from the main activity.
- On changes in the budget (capital)... The document must be filled out, focusing on the letter of the Ministry of Finance No. 117 (dated 23.12.97). It is important to adhere to the basic provisions in order to properly prepare reports. All information about capital should be indicated in stages, using not only general data (on use and receipt), but also information on cash balances on the account.
- Cash flow... The reporting contains data on the funds received and spent for the year. In this case, all amounts are divided into several parts corresponding to the current, financial and investment activities of the organization. The purpose of current activities is to maximize profits from the sale of goods or services. Investment cash movements are associated with the purchase or sale of equipment, real estate, assets. Financial activity is called, which is not strongly reflected in the overall budget of the company.
- ... The document must be filled out in accordance with the requirements set out in the Letter of the Ministry of Finance No. 4n (dated 01/13/2000). The letter contains information on all forms of bukh. reporting organizations.
All documents must be drawn up correctly, since the main activity of the enterprise depends on this. If the accountant makes a mistake in the calculations, then the company may suffer large losses.
Primary documents are papers that are required mainly for reporting to tax companies. They are stored for 4 years.
Primary documentation includes:
- sales receipts and invoices;
- acts of services performed;
- cashier's checks;
- expense reports;
- account statements;
- documents confirming payments to employees;
- statements and limit fence cards.
Primary documentation is drawn up in a generally accepted form or on forms developed by the organization itself.
How much do you need to study to be an accountant? It will take people who graduate 9 grades 3 years and 10 months to master the profession in college. Education on the basis of 11 classes will take 2 years and 10 months.
Some institutions have an accelerated program. It can be used to study in 2 years and 10 months (based on 9 grades) or in 1 year 10 months (based on 11 grades).
There are also special courses, the duration of which rarely exceeds 6 months. On average, 2.5-4. Care must be taken when choosing courses, as some people teach in an outdated or incomplete program.
The duration of home education directly depends on a person's abilities and his desire to master a specific profession. Some people learn completely in a year, while others take 3-4 years.
How long does it take to become a chief accountant? A person with higher education can apply for this position after 3 years of work in the same enterprise.
A lecture on accounting for beginners is presented below.
Each organization is obliged to keep accounting records immediately after creation. According to the law dated 06.12.2011 No. 402-FZ, accounting and storage of documents is organized by the head of the LLC. The director is responsible for setting up accounting in the organization, and even the financial statements are recognized as drawn up after the signature of the head, and not the chief accountant. Entrepreneurs are more fortunate in this sense - they are not required by law.
Accounting is the organization of collecting information about the state of property and liabilities of the company, as well as the continuous reflection of this information in special accounting documents. But LLC accounting is not only registers, accounting books and accounting reports. It is also tax accounting documents, contracts, personnel and primary documentation, cash flow documents (cash desk and bank). We have collected the entire extensive list of documents that must be kept in LLC in the article "".
Please note: for violation of accounting rules. Accounting services are not something worth saving on, especially since they will not require special expenses.
Is it difficult to keep an LLC accounting department? The answer to this question will depend on several factors:
- Selected tax regime. It is enough just to keep records on the STS Income and UTII. More difficult - on the simplified tax system Income minus expenses. The most difficult thing will be accounting for the general taxation system.
- Availability of workers. Reporting for employees is complex and voluminous, in addition, it is necessary to draw up a payroll calculation and payment of insurance premiums every month, and, if necessary, also vacation, sick leave, maternity payments. But even if there are no employees, and the only founder runs the organization without an employment contract, it is necessary to submit zero reporting. In addition, all organizations, even without employees, must annually submit information about. And new organizations must pass no later than the 20th day of the month following the month of registration.
- Number of operations. These are any economic actions that have changed the ratio of income and expenses of the organization: receipt of payment from buyers, payment of salaries, purchase of goods, etc. The more operations, the more time it will take to complete them.
- A variety of activities of the organization. There is a specificity of accounting in certain areas of business (trade, production, services, construction, etc.). It is easier to take into account the same type of operations than to combine the accounting of different directions.
- The category of your partners. If you and your counterparty work under different tax regimes, if you plan to conduct foreign economic transactions or work with budgetary or state-owned enterprises, then the accounting will have its own peculiarities.
But even in the simplest version - the absence of employees, a small number of operations, the choice of the STS mode Income or UTII - accounting for an LLC will require professional knowledge or the use of specialized programs. The accounting services of an LLC can be entrusted to a full-time employee or a specialized company. - this is a full or partial transfer of responsibilities for keeping records to a professional independent contractor.
Financial statements of LLC
Accounting in LLC must ensure the completeness of the collection and accounting of information on the financial activities of the organization. How to start accounting LLC?
Step 1. Determine who is responsible for the accounting of the enterprise. Often, after the registration of the company, the director assigns the duties of the LLC accountant to himself. At first, this is a perfectly acceptable situation, but as soon as the deadlines for the delivery of any reports come up, it is necessary either to understand this issue yourself, or to transfer the service to specialists.
Step 2. Choose you will work. This must be done immediately after the registration of the LLC, or better - even before you submit documents to the IFTS. When choosing a mode, we recommend that you get a free consultation on taxation, which will help you significantly save on payments in the budgets. In different regimes, the tax burden of one and the same enterprise may differ significantly!
Step 3. Study the tax reporting of your regime. On the STS, you need to submit only one declaration at the end of the year, on the UTII, quarterly declarations, on OSNO every quarter they submit declarations on profit and VAT and an annual property tax declaration.
Step 4. Develop and approve organizations.
Step 5. Approve the working chart of accounts. The document should be based on the chart of accounts developed by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Step 6. Organize the accounting of primary documents and the reflection of the information contained in them in the accounting registers.
Step 7. Observe the selected system of taxation and reporting for employees.
Our users can get a free month of accounting services by 1C: BO specialists with the transfer of the accounting information base to 1C Accounting after the end of the trial period.
The law No. 402-FZ refers to the accounting statements of LLC the balance sheet, the statement of financial results and the annexes to them: statements of changes in capital; cash flow; on the intended use of the funds received (if they were received).
Balance sheet and profit and loss statement of the enterprise
The forms of the balance sheet of the enterprise and the profit and loss statement of the LLC were approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n. Later, by order of the Ministry of Finance of Russia dated 06.04.2015 No. 57n, the profit and loss statement was renamed into the statement of financial results. Organizations are required to submit financial statements for the year, no later than March 31 of the next year. But investors, creditors, a bank, counterparties have the right to request a report on financial results during the year, so you can make a cut of the financial condition of an LLC based on the results of a quarter or a month.
The LLC balance sheet form can be found in Appendix. No. 1 to the Order of the Ministry of Finance dated July 2, 2010 No. 66n. This is the so-called complete two-page balance sheet.
Financial statements of LLC on USN in 2019
How to keep the accounting department of an LLC with the STS Income 6% and with the STS Income minus expenses? The simplified taxation system provides for the submission of just one annual tax return. Its shape is the same for both versions of the simplified system.
What accounting statements are submitted by LLC to USN in 2019? Accounting under the simplified taxation system allows you to submit financial statements in a simplified form (Appendix 5 to the Order of the Ministry of Finance dated July 2, 2010 No. 66n). It includes only the balance sheet and the statement of financial results. If the organization received targeted funds on the STS, then they also need to report on them. It is not necessary to submit reports on changes in capital and cash flows.
An example of filling out a simplified balance sheet of an LLC on the simplified tax system:
Accountant services for LLC
Let's summarize. Accounting services for an LLC are mandatory in all tax regimes and even in the absence of real company activities. The bookkeeping can be done by the manager himself, a full-time specialist or a specialized outsourcing company. for an LLC will depend on the amount of work: the number of business transactions, the complexity of the selected mode, the number of employees, the method of keeping records.
For our users who want to independently manage the accounting department of an LLC, we want to offer the 1C Entrepreneur online program. This is a completely new tool for increasing business efficiency, which allows you to:
- maintain full-fledged accounting and tax accounting;
- make settlements with counterparties;
- issue and pay invoices and payment orders;
- calculate any payments to employees;
- save all LLC documents in a single database;
- analyze sales, income and expenses;
- choose the lowest possible tax burden, etc.
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