Legal entities operating in Russia must maintain accounting records. In this case, it is necessary to be guided by the Accounting Regulations, the Tax and Civil Code, as well as other legislative acts. The results of the activities are reflected in the financial statements.
Instructions
Step 1
When registering an LLC, you will have to choose a taxation system. This is what the accounting method depends on. Let's say your company is a wholesaler. You conclude contracts mainly with legal entities. In this case, it is advisable to opt for the general taxation system.
Step 2
The above system is the most time consuming, but it is convenient for working with organizations. Read the legislation carefully, because deviating from the laws is fraught with serious problems. If you do not understand something, contact the auditors or use the "Guarantor" or "Consultant" system.
Step 3
The general taxation system differs from the simplified one in that value added tax is calculated and paid. To record sales and purchases, use special journals called the purchase ledger and the sales ledger. It is in them that you must record all issued and received invoices that have the amount of VAT.
Step 4
How to calculate the VAT payable to the budget? Add up all the amounts you paid to the provider and contractor. Before that, carefully check all received invoices, take into account only those that have a VAT deduction. Let's say you paid 100,000 rubles (including VAT) for the reporting period. The tax rate is 18%, so the "input" VAT is 18,000 rubles.
Step 5
At the same time, you sold goods or provided services to third parties. Add up all invoiced amounts. Multiply the resulting number by the tax rate. For example, under contracts in the reporting period, you received revenue equal to 150,000 rubles (including tax). VAT will be equal to 27,000 rubles. To calculate the amount to be paid to the budget, subtract 18,000 rubles from 27,000 rubles. It turns out that for the reporting period you have to pay 9,000 rubles.
Step 6
In addition to value added tax, you will have to calculate income tax. To calculate it, add up the amount of income from an ordinary activity. Throw out some deductions from the resulting number, for example, production and commercial, advertising costs, interest on debt. Multiply the resulting amount by the income tax rate (from January 1, 2012 it is 20%).
Step 7
Using the general taxation system, you must also pay tax on the property that is on the balance sheet of the company. This tax is calculated based on the residual value of the asset. Charge monthly depreciation, this will reduce payments, and over time will reduce the tax paid to zero.
Step 8
The way of conducting accounting should be fixed in the accounting policy of the organization, therefore, when drawing it up, think carefully, weigh all the pros and cons. To avoid mistakes, entrust the preparation of this document to professionals in this matter.
Step 9
For accounting, it is advisable to use an automated program, this will significantly reduce your time and speed up the process of registering transactions.
