How To Keep A Sales Ledger

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How To Keep A Sales Ledger
How To Keep A Sales Ledger

Video: How To Keep A Sales Ledger

Video: How To Keep A Sales Ledger
Video: Sales Ledger - How to Create it in Excel in 6 minutes 2024, March
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The rules for filling out the sales book are determined by decree No. 914 of December 2, 2000 "On the approval of the rules for maintaining accounting journals for received and issued invoices, purchase books and sales books for value added tax calculations" with amendments dated February 16, 2004. No. 84. They include the requirements for registration of invoices and other documents for the sale of goods and services to control VAT calculations.

The sales book can be kept in electronic form
The sales book can be kept in electronic form

Instructions

Step 1

Prepare the sales book for use. Lace it, make sure all pages are numbered and stamped. In the event that you are using the computer version, print the book no later than the 20th day of the month following the reporting period. Printed sheets should also be laced, numbered and stamped.

Step 2

Indicate the name of the seller that fully corresponds to the records in the constituent documents, the identification number and the code of the reason for registering the seller. Record the sales tax period, full, installment, and advance payments in the ledger. All columns of the book from 1 to 9 must be filled in systematically.

Step 3

Record cash register tape readings and high-profile retail cash register forms. Enter in the book the invoices issued and issued by the company in chronological order. They should be recorded in the quarter when the tax liability arises. Also consider invoices for non-taxable transactions.

Step 4

If you belong to an organization that sells goods and services for cash to the population and organizations, reflect the cash register data only in the amount of revenue received from the population. Invoices must be registered in the usual manner.

Step 5

If your organization uses strict reporting forms, enter strict reporting documents or the amount received at the end of the quarter in the sales ledger. Compile a register of strict reporting forms if the documents themselves are not issued to buyers. Calculate the total from buyers and register in the sales ledger on the last day of the quarter.

Step 6

Do not make corrections in the book. The filling rules do not allow the registration of blotted invoices. If changes need to be made, please fill out the additional sales sheet. Certify all amendments made with the signature of the manager and the seal of the seller. Be sure to include the dates of the revisions.

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