Accounting for income and expenses is kept in the ledger of income and expenses, developed by order of the Ministry of Finance. The document form is filled in by companies that pay taxes under the simplified system, as well as by individual entrepreneurs who, as a rule, use the simplified tax system. For the correct maintenance of the book, order 154n is accompanied by the procedure for filling out this document.
It is necessary
- - Form of the book of accounting of income and expenses;
- - documents of a company, an individual entrepreneur;
- - Tax Code of the Russian Federation;
- - financial statements;
- - the order of filling out the book.
Instructions
Step 1
The title page of the book is intended to provide basic information about the company. Write in it the name of the organization, its TIN, KPP, the address where the company is located. Indicate the personal data of the individual who is an individual entrepreneur, as well as his TIN, registration address in accordance with the passport.
Step 2
Then write the name of the taxable object. This is income or income minus expenses. To fill in this column, use article 346.14 of the Tax Code of the Russian Federation. Depending on which object of taxation is chosen, the tax rate can be from 6 to 15%.
Step 3
Indicate the numbers of the current accounts (if there are several of them), the names and details of the banks in which they are registered. Do not forget to indicate the day, month, year of filling the book.
Step 4
The first section of the document is two pages long. Enter in the table the dates, the numbers of the primary accounting documents, to which the payment order, credit or debit cash orders belong. The content of a business transaction may be the received prepayment from the buyer, the payment sent to the supplier for the delivered goods.
Step 5
In the column of expenses and income, enter the amounts that are taken into account when calculating the tax base. To do this, study articles 346.16 and 346.17 of the Tax Code of the Russian Federation, which contain a list of financial results included in the calculation of the base.
Step 6
In the second section of the book, complete the table that lists the fixed assets purchased. Please note that before the transition to the simplified tax system, the cost of fixed assets is written off within three tax periods. In the first quarter write off 50% of the purchase amount, in the second - 30%, in the third - 20%. Firms that purchased the OS after switching to the simplified tax system have the right to write off the full cost of the funds if it is actually paid by the company.
Step 7
In the third section of the document, calculate the total amount of income or income reduced by the amount of expenses, depending on the taxable object. Write down the amount of losses, if any, for the tax period. Moreover, you have the right to postpone them to the next quarter, when earlier you had calculated losses for previous periods.
