Individual entrepreneurs conduct their activities. Income and expenses received from its results, they need to register in the ledger of income and expenses. The book of accounting of income and expenses is kept by individual entrepreneurs who use a simplified taxation system.
It is necessary
form of the book of accounting of income and expenses, tax code, documents of an individual entrepreneur, accounting data, pen
Instructions
Step 1
In the book of income and expenses, an individual entrepreneur indicates the date of drawing up the document, the reporting year for which he will report to the tax office.
Step 2
In the accounting book, you must write the name of the enterprise in accordance with the constituent documents or the last name, first name, patronymic of an individual entrepreneur in accordance with an identity document. The corresponding field contains the code of the organization according to the All-Russian Classifier of Enterprises and Organizations, the taxpayer identification number and the registration code for enterprises.
Step 3
An accountant of an enterprise or an individual entrepreneur writes the name of the object of taxation in accordance with the Tax Code of the Russian Federation, the address of the location of the enterprise, the place of residence of the individual entrepreneur.
Step 4
Due to the fact that individual entrepreneurs apply a simplified taxation system, they need to indicate the number and date of issuance of a notification about the possibility of applying a simplified taxation system. In the appropriate field, an individual entrepreneur writes the number of the current account opened with a particular bank and the name of the corresponding bank.
Step 5
An accountant of an individual entrepreneur, or an individual entrepreneur himself, if he is a manager and a chief accountant in one person, registers income and expenses, entering the date and number of the primary document (for example, receipt and expense invoice), the content of the business transaction, the amount of income and expenses, taken into account when calculating the tax base. The accountant calculates the total amounts for each quarter, six months, nine months, and a year and enters them in the appropriate fields.
Step 6
The accountant registers documents for the acquisition of fixed assets, intangible assets, calculates the amounts of money spent, the residual amounts of expenses that are taken into account when calculating the tax base. Records are kept of the amounts of loss carried over by an individual entrepreneur, which reduce the tax base when calculating tax.
