An enterprise accountant sometimes has to deal with unaccounted for historical expenses. This may be due both to the untimely provided supporting documents, and to the human factor - the usual carelessness. Such expenses are recognized as expenses of previous years and are necessarily reflected in the accounting report. All responsibility in this case falls on the accountant. How to get out of this situation with minimal losses?
Instructions
Step 1
Prepare an accounting statement. A prerequisite for this document is an indication of the unaccounted amounts of expenses of the previous period and the reasons for their occurrence. This certificate is the basis for making changes to the column "Losses of previous years" in the accounting documentation.
Step 2
Do not under any circumstances make changes to already approved accounting documents. This is prohibited by the legislation of the Russian Federation, namely, clause 11 of the "Guidelines for accounting", approved by Order No. 674 of the Ministry of Finance of the Russian Federation on July 22, 2003.
Step 3
If you still need to make the appropriate changes, proceed as follows. Make additional entries for December of the past year. But this option is also possible only if the meeting of shareholders of the enterprise or participants has not yet approved the financial statements.
Step 4
Recognize the previously unaccounted for expenses of the past periods to other expenses. To do this, make a corresponding entry on account 91.2 with a link to the corresponding account, which determines the purpose of this payment.
Step 5
Make the necessary corrections in tax accounting.
Step 6
Make the necessary recalculation of the tax base. At the same time, take into account the expenses of past unaccounted periods and prepare a modified version of the declaration for the past period. If you cannot determine the period in which the error was made, refer the expenses of the past periods to the time when the error was identified.
Step 7
Remember that these expenses are included in the tax return and are taken into account when calculating the tax base in the current tax period.
