According to federal law, all organizations must maintain accounting records. This is necessary for the financial assessment of the company's activities, as well as for reporting to the tax authorities. Both a manager and an accountant or an outsourcing company can keep records.
Instructions
Step 1
In the event that you are a limited liability company, draw up the accounting policies of the organization. In this document, write down such information as the method of accounting, the procedure for submitting reports, the method of maintaining tax accounting and calculating the tax base. Here, approve the forms of documents that you plan to use in the implementation of activities, for example, orders. This document is a set of accounting rules.
Step 2
To carry out accounting, you will need a program, because if you have a large turnover, keeping records manually is impractical and time-consuming. Therefore, take care of installing the licensed version of 1C.
Step 3
You must organize the collection and processing of documentation. Assign people in charge. For example, couriers collect information in large companies. Take care of personnel documentation, because payroll calculation depends on these data.
Step 4
Develop ledgers of accounting, that is, journals. They will help organize and store incoming and outgoing information.
Step 5
Accounting depends on the tax regime you choose. For example, with UTII, you must submit to the tax office a declaration on the unified tax on imputed income. If you use OSNO, at the end of the reporting period, draw up several declarations - for income tax, VAT, property, etc. In addition, you must submit financial statements (balance sheet, income statement, and others) every quarter.
Step 6
When carrying out accounting at the enterprise, be guided by the Federal Law, the codes of the Russian Federation, the Regulation on accounting. Use only the most recent revisions.
