Sometimes an individual entrepreneur may need to deposit personal funds to the cashier. Can I contribute my own funds to the turnover of the company? We will figure out in which cases you can invest your money in the IP cash desk and how you need to process the receipt of funds.

For the entire time of doing business, each individual entrepreneur may have several reasons why they will have to deposit their money at the cash desk.

The reason may be:

• financial support for your own business;
• replenishment of the current account;
• debt repayment.

If finances are not enough, then an individual entrepreneur can deposit money for personal use from his own savings. In any case, you need to take into account the subtlety of processing this monetary transaction, because you need to draw up the correct ones for the tax office.

When depositing their own money at the cash desk, an individual entrepreneur must accompany such a payment with an indication that confirms the legitimacy of this operation.

For example, a payment can be signed as:

1. "Replenishment of the account with personal monetary savings."
2. "Deposit your own finances".

At the same time, the registration of a monetary transaction is carried out taking into account the instructions of the Central Bank of the Russian Federation.

Contribution of funds for settlement with employees

The individual entrepreneur has the right to deposit his own funds at the cash desk and for. At the same time, it is very important to correctly reflect the value of the receipt of this money in the book of income and expenses (KUDiR). All bank checks must be kept.

As soon as the funds are credited to the appropriate account, the payment of salaries to employees will be carried out in accordance with the documents used, which confirm the legitimacy of such financial transactions.

Accounting

The personal funds of the entrepreneur, which he decided to deposit at the cash desk, can be considered as revenue. Therefore, you need to immediately issue a credit order. And it should be noted in it that these finances are not related to the activities of the individual entrepreneur, and also reflect the purpose of the payment.

The personal funds of the entrepreneur, which he decided to deposit at the cash desk, can be considered as revenue.

When filling out an expense note, it is also important to indicate the bank account number to which the transferred amount will be credited. It is also worth writing the address of the bank in which the transfer was made.

When handing over money to the cashier, it is very important to properly complete the documentation. Namely, it is correct to indicate where this money came from. An individual entrepreneur can only deposit cash into his personal bank account. Otherwise, the bank may refuse.

Upon completion of the operation, the IP will receive a check with the seal and signature of the cashier. After the operation is completed, you need to make postings, in our case, you need to use account 84 (“Other operating expenses”).

It is necessary to indicate the purpose of money in a cash receipt order (PKO) only if money received from entrepreneurial activity is deposited into the cash desk. In this case, they must be registered as proceeds. Each wiring, regardless of type and purpose, must be documented with the necessary documentation.

When an individual entrepreneur has a debt and deposits money into an account in order to repay it, you need to issue a PKO. The entire amount that was invested is not taken into account in the KUDiR.

When investing your money at the cash desk, you must use the entries: 72 “IP income / expenses”, 72.1 “Personal funds contribution”, 72.2 “Account replenishment” and 84 “Other operating expenses”.

Given the nuances that relate to the correct execution of various types of documents, it is worth noting that the contribution of personal money to the cash desk should be supported by order No. Ko-1. Only in this case, the financial accounting of the funds deposited in the cashier will be kept on the account that reflects the work with creditors and debtors (Debit 76, Credit 50), as well as on the posting account.

What about taxes?

Usually, the individual entrepreneur who uses (STS) deposits finances into his bank account for settlement with the office landlord. And the issue of writing off tax from the payment amount is also very acute for him.

An individual entrepreneur who deposits his funds into an account is not a person who forms the tax base. And his own money is not recognized as income, since it is not directly related to the sale of goods or the provision of any services.

An individual entrepreneur has the right to spend any amount for his needs, including he can replenish the company's current account from his own pocket. But in this case, you need to draw up the appropriate documents. And if a request-claim regarding a certain payment is received from the tax office, then send a document there, where all the amounts of funds received and their purpose are indicated.

Experienced entrepreneurs know that, depending on the tax regime they choose, they are charged reporting obligation.

The procedure for maintaining documentation is very important, since tax and other government authorities have the right to request this or that document to clarify circumstances or provide benefits and privileges. Lack of reporting or incorrect reporting results in not only restrictions on claiming various state rights, but also in prosecution and imposition of fines.

Need

Individual entrepreneurs, not being legal entities, have a number of "indulgences" in the implementation of activities, but the legislation strictly regulates the procedure for reporting on a par with enterprises.

Accounting is necessary, first of all, for the possibility of tax authorities check the correctness of the calculation of fiscal payments. Also, a similar method of organizing records of expenses and income provides orderliness and discipline of finances, own control over the movement of funds, the possibility of planning and forecasting, assessing the effectiveness of activities and the dynamics of profits and losses by periods, etc.

No. 402-FZ says that individual entrepreneurs are not required to keep this type of accounting. However, the Tax Code in some cases requires business individuals to have accounting records in the form of a record of income and expenses. Thus, the legislation does not incriminate private individuals with the obligation to, but retains the right to choose - if the subject considers this form of document management appropriate for himself, then he can apply it. The second link of choice is the degree of complexity of accounting - full or simplified.

The procedure for the formation of documents in a simplified mode is regulated following acts:

• Order of the Ministry of Finance of Russia of 1998 No. 64n containing the recommended organization of simplified accounting for small businesses;
• Order of the Ministry of Finance of Russia No. 3/2015, the text was published on the website of the Ministry of Finance in June 2015.

At the same time, it must be remembered that the Tax Code also provides for tax accounting, which on some systems even individual entrepreneurs are required to carry out. The legislation has long discussed the issue of bringing accounting and tax accounting to unity, but today the difference between them is still great.

Step by step instructions for 2018

The easiest way to do bookkeeping hiring a document manager specializing in both accounting and tax law, or contacting audit firms.

If such opportunities are not available, you can organize the correct setting and filling out all the necessary documents on your own.

Entrepreneurs who are just about to open a business and want to establish a clear documentary system from the very beginning, as well as persons already engaged in business and who decide to keep accounting, must go through several stages.

Training- it is required to perform preliminary calculations of income and expenses. It will be more difficult for novice subjects to determine the results of the activity. As a basis, one can consider the basic profitability determined by the legislation on imputed tax and - if the activity corresponds to one of the types in the lists. Also, to assess profits and risks, one should consider the financial results of entrepreneurs in their locality.

If it is possible to find out the profitability and profitability of economic objects near their own, entrepreneurs who have been working before use data from income and expense records that they have kept since the beginning of work. All calculation is necessary for the optimal execution of the next preparatory stage.

- firstly, the presence or absence of the obligation to keep tax records also depends on this, and secondly, different regimes are suitable for different types and turnovers of activities. For example, a small business can be run on any special system due to compliance with all limits.

With a large-scale business and large amounts of profit, entrepreneurs will be able to work only on a simplified system or even on the main mode. For the right choice, you should calculate the tax for each of the modes and take into account the amount of profit, benefits and deductions provided. Thirdly, each of the systems has its own types and frequency of reporting:

• for "sponsors" - a quarterly declaration;
• patent entrepreneurs are not provided for reporting, but they must keep a book of income and expenses, which also does not need to be submitted to the Federal Tax Service, but the tax authorities have the right to request a document during the audit;
• "simplifiers" are required to keep accounting records since 2013, however, individual entrepreneurs are an exception to this rule and must keep only tax records - to fill out a declaration;
• under the general regime, declarations for all taxes are submitted, but according to the basic rule, entrepreneurs are exempted from accounting and are limited to conscientiously filling out the book of accounting for income and expenses.

Accounting for the presence or absence of employees- all employers are insurers of officially employed employees, which is why they are responsible for a large amount of reporting on insurance payments, not only to the IFTS, but also to off-budget state funds. The frequency of filing some types of documents is every month, while filling out and storing personnel documents is required. Ignoring this duty leads to liability and fines.

Drawing up an individual tax calendar for your business- different deadlines for submitting reports and paying taxes require careful reconciliation with the dates, since each delay entails fines and penalties. The largest number of reporting dates are placed on the calendar.

Software installation- it is known that 1C is the most optimal way of maintaining double entry.

Study of legal acts— No. 402-FZ, regulations on accounting, rules for organizing tax accounting under the 25th chapter of the Tax Code, personnel records management, in retail - cash legislation, which has undergone significant changes in 2016, standard forms and forms and general rules for filling out various documents - graphic and visual design, structure, details, wording. It is recommended to order a personal IP seal with TIN and OGRN numbers.

It is also convenient to conclude an agreement with an EDI operator to obtain a digital signature and install a remote communication channel with the IFTS. In fact, it is even physically difficult to do business and operate documentation on your own, therefore it is desirable to hire a document manager or accountant to make him responsible for accounting, reporting, and personnel matters.

The main taxes of this system for entrepreneurs are personal income tax, VAT, property tax and, probably, insurance premiums. Cases where an individual entrepreneur chooses the general mode are rare, since it has the largest amount of requirements for calculating, paying and reporting taxes.

As a rule, the reasons for choosing this system are work with counterparties for VAT refunds or the inability to comply with the limits of special regimes.

For personal income tax, annual declarations are submitted, as well as in some cases 4-personal income tax and 6-personal income tax. A 2-NDFL certificate is also submitted on the income of employees and withheld taxes.

For insurance premiums, a single calculation is submitted to the tax office and form 4-FSS in Social Insurance.

VAT refund operations are subject to the greatest control by the tax authorities - firstly, all reporting is submitted only in electronic form, so the individual entrepreneur will have to work according to the TCS. Secondly, on-site inspections are often initiated for this tax - you need to monitor the strict maintenance of all documentation in case of such an event.

IP on USN

The peculiarity of the regime is the presence of two accounting systems - for income and for profit.

One declaration is submitted per year - its new form is posted on the website of the Federal Tax Service nalog.ru.

It is easier to keep tax records with income, since expenses do not play a role at all in the totals.

When working with profit, it is necessary to be guided by the basic principles of the 25th chapter of the Tax Code.

Reporting deadlines

Mode	1 quarter	2nd quarter or semester	3 quarter or 9 months	4 quarter or year
General system	VAT declaration - until April 25 Unified settlement in the IFTS - until April 30 4-FSS - until April 20 or 25 6-NDFL - until April 30	VAT declaration - until July 25 EP - until July 30 4-FSS - until July 20 or 25 6-NDFL - until July 30	VAT declaration - until October 25 EP - until October 30 4-FSS - until October 20 or 25 6-NDFL - until October 30	Declaration on personal income tax - until April 30 VAT declaration - until January 25 2-NDFL - until April 1 SCH - until January 20 Certificate of confirmation of the type of activity in the FSS - until April 15 4-FSS - until January 20 or 25 EP - until January 30 6-NDFL - until January 30
USN	Reporting is not submitted	Reporting is not submitted For employees - similar to OSNO	Reporting is not submitted For employees - similar to OSNO	Declaration - until April 30 For employees - similar to OSNO

Programs

1C Entrepreneur software will greatly facilitate the organization of accounting and reporting. In any case, no one has been using manual accounting for a long time due to the complexity, costs, inconvenience of searching and organizing information; with manual accounting, you will have to create a separate room for the archive, since the number of paper carriers will grow with each reporting period

Transactions for depositing own funds to the account

Without accounting, it is enough for an entrepreneur to issue an incoming cash order to add personal funds to the cash desk, and then - an expense order - to transfer them to a current account.

In the case of accounting, the entries are as follows:

• Dt 50 Kt 72.1- depositing funds to the cash desk (account 72.1 - investing personal funds);
• Dt 51 Kt 50- transfer from the cash register to the account.

Simplified accounting methods are presented in this video.

Individual entrepreneur on the simplified tax system, the tax base is income. Cash withdrawn from the bank and from the point of sale through KKM, I come to the cashier. In the expenditure order I write that these are income from current activities for cash needs. Some of the money I sometimes transfer to a plastic card. What should be the accounting entry? My predecessor and I do D 71.1 to 50.1. He has already accumulated so much money on account 71.1, I close it with advance reports, we collect copies of checks.

Answer

First of all, we want to remind you that individual entrepreneurs are not required to keep accounting records (subclause 1, clause 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). Therefore, there are no special accounting instructions for entrepreneurs. If you keep accounting on your own initiative, no one forbids you to introduce some of your own rules that are right for your situation.

As for account 71, it is used for settlements with accountable employees. If the entrepreneur has employees and they receive money under the report from the cash desk on the application, then you really need to reflect this operation by posting:

DEBIT 71 CREDIT 50 - money issued under the report.

And an entrepreneur can take money from the cash register for personal needs at any time. To do this, he does not have to draw up an advance report, etc. Therefore, it is better not to use account 71 for settlements with an entrepreneur. Account 76 “Settlements with other debtors and creditors” is suitable for these purposes. In order to always know how much money the entrepreneur received from the cash desk, and how much he contributed, you can open a special subaccount “Settlements with IP” on account 76.

Then, when issuing money to an entrepreneur or transferring money to a plastic card, you will have a posting:

DEBIT 76 sub-account "Settlements with IP" CREDIT 50 (51)

Issued (transferred) money to the entrepreneur for personal needs.

If the entrepreneur, on the contrary, contributes or transfers his money to the business, the posting will be as follows:

DEBIT 50 (51) CREDIT 76 sub-account "Settlements with IP"

Entrepreneur's personal money for business received.

And at the end of the month or quarter, you can write off the debit balance on account 76 of the subaccount "Settlements with IP" as other expenses:

DEBIT 91 sub-account 2 "Other expenses" CREDIT 76 sub-account "Settlements with IP"

Other expenses are taken into account in the amount transferred by the IP for personal needs.

Often, in the process of entrepreneurial activity, it is necessary to resolve the issue: “A certain amount of funds has been deposited into the cash desk of an individual entrepreneur from an individual entrepreneur. How to properly execute a monetary transaction, taking into account the requirements of regulatory documents?

Why does an entrepreneur contribute his own money?

In the process of economic activity, it becomes necessary to pay with personal money to the cashier. The reasons that prompted the IP to take this position are varied:

• providing financial assistance to their own business;
• replenishment of working capital for conducting individual activities.

If there is not enough money, then the entrepreneur increases working capital at the expense of some amounts stored on a bank deposit. It is necessary to take into account such a nuance as the registration of the receipt of money for the subsequent competent report to the financial authorities.

The contribution of own funds must be accompanied by an indication explaining the legitimacy of their enrollment. Receipts are justified by such wordings: “Replenishment of the account with own funds”, “Deposit of personal savings”.

Registration of financial transactions is carried out, taking into account the instructions of the Central Bank of Russia, in accordance with paragraphs 4.14, 4.5, dated 11.03.2014 N 3210-U.

Replenishment of the account for the issuance of salaries to employees

For settlement with hired personnel, an individual entrepreneur has the right to make personal savings to the cash desk of the organization with their subsequent spending on production needs.

A simplified scheme for maintaining financial documents is mandatory for individual entrepreneurs, but it is allowed not to enter the receipt of money in the cash book and not to draw up receipt documentation.

It is mandatory to indicate the own funds credited to the company's account for the payment of salaries in a written document signed by the head of the organization. The order is accompanied by a statement for the issuance of money.

If an individual entrepreneur pays certain amounts, but does not draw up a credit and debit order, he is obliged to record in a book that takes into account the simplified tax payment scheme, report data and keep cash and sales receipts. After the account is replenished, the payment of money for wages is carried out in accordance with the accrual order and several instructions indicating the legality of such actions. For reporting, the entrepreneur uses account 76.

Accounting registration of personal amounts on the account

Depositing money by an individual entrepreneur to his account is not considered revenue. After the operation, an incoming cash order is filled in, which indicates the purpose of the funds as not related to business income. In case of filling out an expense order, it is necessary to indicate the number of the current account to be replenished and the address of the banking institution.

Of great importance is the correct execution of documents indicating the source of receipt of money when they are deposited with the bank. An individual entrepreneur has the right to deposit cash through the bank's cash desk only to his own account.

If this rule is violated, the bank refuses to accept money. After the transaction, the entrepreneur receives a receipt from the cashier with the signature and stamp of the financial institution that accepted the cash payment. After posting the money, an account statement is issued indicating the entire amount. If the funds are deposited as your own, you should conduct them through the cashier using account 84.

If the money is deposited into the account of the individual entrepreneur and they are received from the sale of goods, it is necessary to indicate their purpose in the PKO, registering them as revenue. All accounting entries must be documented. If the entrepreneur has deposited his own money into the IP account in order to pay off the debt, they are displayed in 1C with the obligatory issuance of a cash receipt order. The total accepted amount is not subject to accounting in the book of income and expenses.

An individual entrepreneur does not always keep accounting records, but if there are relevant documents, they use the postings Dt 50.1 Kt 76.78.66 (of their own choice). Sometimes it is convenient to use account 72 - income, expenses of individual entrepreneurs, 72.1 - investing personal funds, 72.2 - replenishment of the account.

It is considered possible to use account 84, since the funds of an individual entrepreneur are understood as the totality of his expenses, both profit and loss.

Considering in the process of work all the positive and negative aspects of the execution of cash documents, an individual entrepreneur draws up the receipt of funds by order No. Ko-1. If money is deposited at the cash desk, an account is used for accounting that fixes work with creditors and debtors, as well as postings (Debit 76, Credit 50) indicating the receipt of money through the cash desk. If the entrepreneur refuses to maintain accounting records, paragraph 2 of Art. 6 of Law No. 402-FZ concerning tax accounting for profits and expenses.

Personal funds reflected in "1C: Accounting"

In the course of work, regardless of the type of activity of the organization, the entrepreneur uses the 1C program.

The total amount entered in the documents in connection with its posting is not displayed in the reports to the tax authorities. The formation of a document on the receipt of money is made at the time of depositing funds at the cash desk. Be sure to fill in the columns "Basis" and "Application". Next, the posting Dt 50.01 Kt 84. 01 is formed.

If a private entrepreneur spends money from his current account for personal needs, he can reflect the entire course of the operation in the 1C system. For these purposes, account 75 is used, indicating the mechanism for working with founders. It is enough for an entrepreneur to issue a check with which you can withdraw money. In the future, they draw up documents that take into account the receipt and expenditure of funds on the IP account.

To withdraw money for personal expenses, an entrepreneur draws up a document that takes into account tax and accounting records and records: debit (amount), credit (amount). After withholding the pension tax, the debit and credit are again noted.

Paying taxes on personal funds

In the process of activity, an entrepreneur working on the simplified tax system places his personal funds into a bank account to pay for the rent of the premises. Relevant for him is the issue of paying tax on the amount transferred to the account.

An individual entrepreneur who has deposited his funds to the account is not a person forming the tax base, and his personal money cannot be recognized as income, since it is not related to the sale of goods or services.

Individual entrepreneurs are legally allowed to finance their activities from personal savings. At the same time, it is not necessary to conclude a loan agreement or draw up some other act regulating the account replenishment operation. The procedure is simple, but requires certain conditions to be met. Let's look at how to properly arrange the deposit of personal finance into the account of an individual entrepreneur.

Reasons for replenishing an IP account from personal funds

The reasons for replenishing the account are reduced to one global reason - the lack of funds on the current account of an individual entrepreneur. But for what purposes, you can consider in more detail:

• to pay taxes;
• for the payment of wages;
• for the repayment of accounts payable.

In any case, it will support the financial condition of your company.

How to arrange the deposit of personal funds to the IP account

When forming a payment, it is important to indicate in the purpose that this is a replenishment of the account from personal funds. Then the tax office will have no questions.

Personal savings are not the income of an individual entrepreneur, since they are not received from entrepreneurial activities. This is money that has already been earned, all taxes have been paid from it, or received from other sources that are not related to entrepreneurial activity. Therefore, it does not make sense to attribute them to IP income.

The same is true when depositing cash at the IP cash desk - it is necessary to indicate in the basis that this is a replenishment, or financing from personal funds. It is also necessary to indicate for what purposes these funds should go - payment of wages, repayment of debts or payment of tax.

If money is paid for the issuance of wages, then it will be necessary to have documents confirming the amount and legitimacy of such payments. This may be a payroll sheet with a list of employees and amounts for each of them.

An individual entrepreneur has the right to deposit money only to his personal bank account. The bank will refuse to finance another individual entrepreneur from personal funds. Such a procedure is possible only for the entrepreneur himself and the company registered in his name.

When money is credited through the cash desk of the bank, the cashier issues a cashier's check, and an account statement is also generated reflecting the receipt.

After the operation itself is carried out, it is necessary to correctly reflect the receipt of this money in the accounting so that they do not fall into the book of income and expenses. To do this, you need to do the wiring.

51 Settlement account

72 Income / expenses of IP

84 Other operating expenses

It is also possible to use account 76 Settlements with other debtors and creditors.

When depositing money to a current account or to a cash desk for financing purposes, a cash receipt order (Ko-1) must be drawn up.

But, an entrepreneur can use a simplified accounting system. In such cases, an incoming cash order is not drawn up, but a special accounting book is kept, in which all receipts and payments are recorded. In this case, supporting documents must be present - checks, statements.

How much can be deposited into the IP cash desk of personal funds?

If the money is deposited directly into the cash desk of the company itself, then how much can be deposited? After all, cash settlements are limited by limits up to 100,000 under one contract.

However, this does not apply to financing your company. Since restrictions on settlements between individual entrepreneurs and individuals do not apply. And the entrepreneur does not form an agreement to replenish the current account of his company.

Therefore, you can contribute as much as necessary to pay wages or pay off debts.

Taxation of amounts credited to the IP account from personal finance

Amounts contributed in order to finance your IP from personal funds do not apply to income that forms the tax base. When compiling a book of accounting for income and expenses, it is necessary to check very carefully that such injections are not reflected in it.

They do not apply to profits received from the sale of goods or the provision of services. Therefore, the entrepreneur has the right to spend them on any of his own needs, including maintaining the financial well-being of his company.