All organizations and enterprises engaged in commercial activities should keep the book of records. The accounting book is checked by the tax authorities during a tax audit. In its absence, the tax authorities can fine the company. The ledger reflects the income and expenses of the company. The article provides an example of filling out a book for accounting for income and expenses of enterprises using a simplified taxation system.
It is necessary
computer, internet, A4 paper, data on the company's income and expenses, company documents
Instructions
Step 1
Download the book of income and expenses by clicking on the lin
Step 2
Enter in the corresponding field the reporting year for which you are filling out the accounting book.
Step 3
Write the code of the document to be filled in in accordance with the All-Russian Classifier of Management Documentation.
Step 4
Write the date when the book was completed (year, month, day).
Step 5
Indicate the code of your company in accordance with the All-Russian Classifier of Enterprises and Organizations.
Step 6
Write the full name of your organization.
Step 7
Enter the taxpayer identification number and tax registration code of your company in the appropriate field.
Step 8
Write the name of the selected object of taxation in accordance with article 346.14 of the Tax Code of the Russian Federation.
Step 9
Indicate the address of the location of your business.
Step 10
Enter the numbers of the current accounts and the names of the banks in which they are opened.
Step 11
Indicate the number of the notification about the possibility of conducting business using the simplified taxation system.
Step 12
On the second and third pages of the book, write down the amounts of income and expenses, indicating the number and name of the document.
Step 13
Calculate the total amount of income and expenses for each quarter, half year, nine months, year, enter them in the appropriate fields of the ledger.
Step 14
On the fourth sheet of this book, indicate the documents confirming the expenses of the company taken into account when calculating the tax base, enter the amount of expenses. The expenses of the company indicated in this sheet of the book are the expenses for the acquisition, manufacture, construction of the fixed assets of the enterprise, the expenses for the acquisition, creation of the organization's intangible assets.
Step 15
Calculate the amount of loss according to the codes of the corresponding lines for the reporting, previous tax period, enter them.
