A small business enterprise is characterized by the fact that the total share of participation in it of various organizations, as well as foreign legal entities or individuals, should not exceed 25%, and the number of employees is 100 people. To maintain the reporting of such an enterprise, the head can create a special department, hire an accountant or entrust the reporting of a company providing such services. But he can also run a small business, his reporting, independently.
Instructions
Step 1
Select the organizational and legal form of doing business. The simplest such form is a legal entity, in this case there is no need to keep accounting records. Such entrepreneurs keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Entrepreneurs without forming a legal entity submit reports to the tax inspectorate once a year in the form of an individual's income tax return.
Step 2
The optimal form for running a small business is the LLC form - a limited liability company. Law No. 129-FZ establishes uniform rules and methods for organizing and maintaining accounting records, which also apply to legal entities related to the definition of “small business”.
Step 3
For the formation of reporting on the conduct of an enterprise that belongs to a small form of business, it is optimal to use a simplified chart of accounts. Consider cash in such an enterprise using traditional methods. Accounting is greatly facilitated by the fact that there are no accounts for accounting for income and expenses of future periods, as well as a reserve for future expenses.
Step 4
In accordance with the laws in force today, the reporting of a small enterprise is made up of the following types of documents: balance sheet, profit and loss statement, all annexes, the composition of which is regulated by regulatory enactments. These include: statements of capital and cash flows, an appendix to the balance sheet and an explanatory note. The reliability of the reporting should be confirmed by the conclusions and acts of audits.
Step 5
The government is taking steps to simplify the reporting of small businesses and promises that such businesses will report once a year. So far, reporting documents are submitted to the tax office and various funds on a quarterly basis. In addition to accounting, you need to prepare and submit statistical reports to the relevant state control bodies.
