No business organization can do without the proper registration of business transactions. Central, of course, is the management accounting both in Moscow and in another geographical point.

Accounting is a coherent system for collecting, registering and storing information about the assets, liabilities of the enterprise, and their changes, carried out with the help of total and continuous documentation of all moments of the enterprise's life.

Accounting - fixing the facts of the company's business operations by generating primary accounting documents; entering this information into a specialized program; systematization, storage and archiving.

All business activities are reflected in special accounts according to certain rules.

The priority task of accounting is to present in full reliable information about the functioning of the company, as well as its property status.

Information Users:

• internal: business owners and founders, managers;
• external: state, investors, creditors

It is not at all easy to organize and constantly maintain accounting at a high level in LLCs and companies of various organizational and legal forms. This process requires utmost attention, a large amount of professional knowledge and time. It must be carried out in strict accordance with the regulations of the law and the requirements of state oversight bodies and funds. If this condition is met, the businessman can be sure that inspections of control organizations will not lead to fines and penalties. Also, bookkeeping helps the owner or manager to control the business processes of the organization and its expenses.

Accounting, according to the law, is carried out by the following persons:

• chief accountant working for a company employment contract;
• the head of the company in the absence of a professional specialist;
• an accounting employee who is not the main one;
• specialized third party.

As a rule, companies form a staff of accounting staff. But an increasing number of entrepreneurs are coming to outsource bookkeeping in Moscow to the “hands” of a professional accounting company. Businessmen understand the advantages and benefits of such cooperation, because delegation saves time, effort, finances and other resources while guaranteeing the highest result.

Accounting in Moscow

The professional team of Azbuka Accounting is ready to take on all obligations. Our organization offers a wide range of services for legal entities of various forms of ownership, individual entrepreneurs, non-profit organizations and representative offices and branches of foreign companies operating in Russia.

The company "Azbuka Accounting" specializes in the following types of work:

• building an accounting policy;
• entering data into the accounting program, as well as their systematization;
• formation of a stable documentation system;
• keeping a journal of business transactions and the formation of accounting registers based on primary documents submitted by the client company;
• calculation of the salary of the client's employees and deductions for them;
• keeping books of purchases and sales for those who pay VAT;
• calculation of taxes of the organization;
• preparation of accounting and tax reporting, provision of information to the relevant regulatory authorities;
• reconciliation with off-budget funds and tax authorities;
• one-time consulting on accounting and taxation legislation.

Relationships with us are built on the exact fulfillment of the terms of the signed contract. Our client is not liable for violations in accounting. In case of questions from regulatory organizations, penalties, penalties or other troubles, the employees of the Azbuka Accounting company resolve them on their own.

Another obvious benefit of cooperation with the accounting company in Moscow "Azbuka Accounting" is the reduction of the client's expenses for organizing jobs and creating working conditions staff members. You are freed from the need to purchase equipment, furniture, software, rent additional space. You do not need to purchase special literature, invest in advanced training of accountants in courses. You are also protected from having to pay insurance payments, sick leave, vacation. You are insured against unforeseen situations related to the possible absence staff accountant on the spot on the occasion of illness, vacation or other events.

The main schemes of accounting by the company "Azbuka Accounting"

Large-scale remote bookkeeping by the Azbuka Accounting company can be described by the following schemes.

1. Full-time specialists of the company - the client themselves draw up primary documentation and pass it on to us. From our side, a personal professional accountant works with you, who then carries out accounting, based on the data provided, forms an accounting and tax reporting and submit it to the regulatory authorities.
2. A more voluminous scheme, according to which we keep records in the organization from scratch, taking over the preparation of primary accounting documents. This option of work is suitable for those businessmen who want to leave bookkeeping in Moscow to qualified hands from the very beginning of the company's activities, completely relieving themselves of any headache in this regard.
3. A scheme according to which the “ABC of Accounting” takes over certain areas of accounting, for example, only the payroll or taxes section. This is beneficial for the client in terms of outsourcing costs, but requires additional expenses within the organization for the maintenance of full-time accountants who will work in other areas of accounting.

Differences in accounting for LLC, JSC and IP

Subtleties in accounting arise due to the peculiarities of the organizational and legal forms of doing business and the different taxation schemes imposed on them.

Let's take a closer look.

Individual entrepreneur.

• Responsible for obligations with all his property, fines and penalties pay out of his own pocket.
• It can be exempted from the need for accounting if it forms a book of income and expenses.
• Responsible for filing cash transactions, if applicable.
• If the IP does not economic activity, then he is still obliged to make tax, pension and insurance contributions.
• In the event of termination of activity, the IP repays all obligations.

When conducting accounting in an LLC, the following points should be taken into account:

• LLC is liable for its obligations solely in the amount of the shares of its founders;
• If economic activity is not conducted, then deductions to off-budget funds are not made;
• Bookkeeping is mandatory, regardless of the chosen taxation scheme;
• In the event of liquidation of the organization, all obligations of the owners cease.

Bookkeeping of public companies (joint stock companies) is the same as in LLC, but authorized capital AO is significantly larger, plus service is added reserve fund, bearing in mind that the sale of shares must be carried out freely.

The cost of services of the company "ABC Accounting"

We approach each client individually and are ready to develop and calculate an individual service tariff.

For your convenience, we have developed several tariffs that you can focus on.

Tariff Basic

• For companies with up to 10 employees.
• It provides for up to 75 transactions per month, remote access to 1C, delivery of documents and professional consulting support from our specialists.
• Monthly cost - 9 900 rubles.

Tariff Standard

• For companies with up to 30 employees.
• Provides for up to 100 operations with documents per month, professional consulting support, remote access to 1C and delivery of documents.
• Monthly cost - 14 900 rubles.

Tariff Business

• For companies with up to 100 employees.
• Provides for up to 150 transactions per month, professional consulting support, delivery of documents and remote access to 1C.
• Monthly cost - 19 900 rubles.

Tariff Extra

• For organizations and individual entrepreneurs that did not operate in the reporting period.
• Quarterly delivery cost zero reporting(once a quarter) depends on the type of taxation:

USN - 1,900 rubles;

BASIC - 2,900 rubles.

A professional team of our specialists will be happy to support your company by establishing competent and optimal accounting, freeing up your time for your core business!

You registered an LLC and made a list of priority cases. What is the role of accounting in it? If you decide to postpone the organization of accounting until the arrival of the first client or even until the first reporting, this is a big mistake!

Start of accounting. Who Should Keep Accounts?

duty to lead Accounting dictates federal law No. 402-FZ "On Accounting". It states that all legal entities, commercial and non-commercial organizations must keep accounting records, and neither the form of ownership nor the taxation system removes this obligation.

Until 2013, companies using the simplified tax system could not keep accounting records, but in 2013 this right was taken away from them. However, especially for small organizations there are concessions. For example, federal law No. 209-FZ allows small businesses to keep accounting records in a simplified form.

The only exception is individual entrepreneurs: they are not yet required to keep accounting records. Lack of accounting or gross violations of accounting rules are punishable by fines.

What documents regulate accounting in the organization?

As already mentioned, the main document regulating accounting throughout the country is Federal Law No. 402-FZ “On Accounting”. Other basic documents are accounting regulations (PBU), which describe how to keep accounting in practice. Among the options offered in PBU, you need to choose those that will be most beneficial for business in financial terms and remove unnecessary questions from representatives of regulatory authorities and investors.

And, finally, another fundamental document is the chart of accounts for accounting for the financial and economic activities of organizations, approved by order of the Ministry of Finance of October 31, 2000 No. 94n ( latest edition approved by the Order of the Ministry of Finance dated 08.11.2010 No. 142n). The chart of accounts of the organization is drawn up and approved on the basis of this chart of accounts.

How to start accounting in an organization?

Financial statements are submitted once a year, however, accounting should be kept regularly and systematically, so that after the end of the reporting period, you do not have to search for primary documents for counterparties and rush to distribute accounting entries by accounts. Moreover, accounting in the organization begins before the first transaction takes place. As soon as the title documents for the company are received, it is possible to draw up local regulations governing accounting in the organization.

First of all, the accountant must:

• Prepare forms of primary documents
• Approve Chart of Accounts

How to write an accounting policy for an organization?

An accounting policy is an internal document of a company that defines the principles and options for accounting. The accounting policy must be drawn up and approved within 90 days from the date of state registration legal entity.

In small firms, in which accounting is not rich in features, accounting policy is often adopted once for the entire life of the enterprise. However, if necessary, changes are made to the scientific policy, for example: due to the emergence of a new direction of the organization's activity or changes in legislation.

If a check comes to you, be prepared to present your accounting policy: it will be requested first of all. So that the inspectors do not have the opportunity to interpret the ambiguities of the legislation not in your favor, describe in the accounting policy the features of accounting in your business.

What to write in the accounting policy?

The accounting policy regulates the maintenance of both accounting and tax accounting, so it is convenient to divide it into two parts.

In terms of accounting, the accounting policy should contain:

• Working chart of accounts of the organization
• Explanation form for balance sheet and income statement
• Classification of income and expenses of the organization into income and expenses from ordinary activities and other income and expenses (taking into account the specifics of the organization's activities)
• Error materiality level for articles financial statements
• The procedure for revaluation of fixed assets or information that fixed assets are not revalued, methods for determining the useful life and calculating depreciation of fixed assets and intangible assets
• The procedure for estimating inventories (at the cost of each unit, at average cost or by the FIFO method - at the cost of the first acquisition of inventories)
• Information about who will keep the accounting: manager, accountant or service accounting.

In addition, small businesses indicate whether they will apply PBU 18/02 “Accounting for corporate income tax settlements” and PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”.

The tax accounting rules must contain

• Tax accounting registers developed by the company in accordance with the requirements Tax Code
• The principle of distinguishing between direct and indirect costs for the purpose of calculating income tax
• Assessment Method work in progress
• The procedure for estimating inventories during release into production and other disposal, when selling purchased goods (at the cost of a unit of inventory, at average cost, at the cost of the first at the time of acquisition - FIFO)

The LIFO valuation method (based on the cost of the most recently acquired inventories) cannot be applied from 01/01/2015. Taxpayers who have used this method to value inventories must change their accounting policies.

• The procedure for the formation of the cost of production and purchased goods for tax purposes
• The procedure for assigning the value of property to material costs: at a time during commissioning or (from 01/01/2015) during several reporting periods
• Methods of calculating property depreciation (linear or non-linear)
• Rules for the creation and use of reserves
• Norms for the recognition of normalized expenses as part of income tax expenses: hospitality expenses, expenses for voluntary health insurance etc.

Organizations working in the field information technologies, indicate whether they consider computer equipment to be depreciable property or consider the cost of acquiring it as material costs.

The list of items is open, each organization compiles it independently, taking into account its specifics.

Primary documents and chart of accounts

The facts of economic life are reflected in accounting on the basis of primary accounting documents. Since 2013, organizations can develop forms of primary documents on their own. The main thing is to enter all the required details into the forms and approve them in the accounting policy.

However, if there are no non-standard operations in the economic life of the organization, it is better not to create individual forms of documents. In order not to complicate the workflow, it is better to use the forms recommended by the State Statistics Committee.

If necessary, the list of documents can be supplemented.

In addition to the forms of primary documents, the organization's chart of accounts and accounting registers must be approved in the accounting policy. From the chart of accounts approved by the Ministry of Finance, select those that you will use. And for a more accurate classification, you can enter sub-accounts.

If the firm is small and economic life does not involve non-standard operations, the manager does not need to dive into all these subtleties. The online service Kontur.Accounting already has an accounting policy suitable for most companies, it remains to read it and print the order prepared in the service.

Where to start bookkeeping? - Watch video

Try working in Kontur.Accounting, a convenient online service for accounting and sending reports via the Internet.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION 2

ON THE APPROVAL OF THE REGULATION ON MAINTAINING ACCOUNTING AND ACCOUNTING REPORTING IN THE RUSSIAN FEDERATION 2

REGULATION ON ACCOUNTING AND ACCOUNTING REPORTING IN THE RUSSIAN FEDERATION 2

I. General provisions 2

II. Basic accounting rules 4

Accounting requirements 4

Documentation of business transactions 4

Accounting registers 5

Valuation of property and liabilities 5

Inventory of property and liabilities 6

III. Basic rules for the preparation and presentation of financial statements 6

Basic Requirements 6

Rules for evaluating accounting items 7

Incomplete capital investments 7

Financial investments 8

Fixed assets 8

Intangible assets 10

Raw materials, materials, finished products and goods 11

Work in progress and prepaid expenses 11

Capital and reserves 12

Settlements with debtors and creditors 12

Profit (loss) of the organization 13

IV. Procedure for presenting financial statements 13

V. Basic rules for consolidated financial statements 14

VI. Storage of accounting documents 15

Ministry of Finance of the Russian Federation

dated July 29, 1998 N 34n

On approval of the regulation on accounting and financial reporting in the Russian Federation

(Rossiyskaya Gazeta ("Departmental Appendix"), N 208, 10/31/1998)

dated 03/24/2000 N 31n)

(as amended by the decision of the Supreme Court of the Russian Federation

dated 23.08.2000 N GKPI 00-645)

Pursuant to the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by the Government Decree Russian Federation dated March 6, 1998 N 283, and the order of the Government of the Russian Federation dated March 21, 1998 N 382-r I order:

1. Approve the attached Regulation on accounting and financial reporting in the Russian Federation.

2. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";

clause 3 of the Order of the Ministry of Finance of the Russian Federation dated February 3, 1997 N 8 "On the organization's quarterly financial statements".

M.M.Zadornov

Approved

Order of the Ministry of Finance

Russian Federation

Regulation on accounting and financial reporting in the Russian Federation

(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n,

dated 03/24/2000 N 31n)

I. General provisions

1. This Regulation on accounting and financial reporting in the Russian Federation (hereinafter referred to as the Regulation) has been developed on the basis of federal law"About Accounting".

2. The regulation defines the procedure for organizing and maintaining accounting, compiling and submitting financial statements legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and budget institutions), as well as the relationship of the organization with external consumers of accounting information.

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.

3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting" and this Regulation, develops and approves accounting regulations (standards), other regulatory legal acts and accounting guidelines that form the system of regulatory accounting regulation and are binding organizations on the territory of the Russian Federation, including when carrying out activities outside the Russian Federation.

4. In accordance with the Federal Law "On Accounting":

a) accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions;

b) the objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities;

c) the main tasks of accounting are:

formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

5. An organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, independently forms its accounting policy, based on its structure, industry affiliation and other features of the activity.

6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.

7. The head of the organization may, depending on the volume of accounting work:

a) establish an accounting service as a structural unit headed by a chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

It affirms:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

methods for assessing certain types of property and liabilities;

the procedure for conducting an inventory of property and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

Any activity approved by the state through registration entails a whole series of various rules and obligations. The most important of them is the payment of taxes, which must be paid in accordance with the law, in full and on time. Otherwise, punitive measures are provided. It is for this reason that every business entity must keep accounting records of its operations and property. Let's find out whether it is possible to keep accounts in a small LLC or an individual entrepreneur without the involvement of a professional and what mistakes an entrepreneur should beware of in this case.

What is accounting and is it possible to keep it yourself

The process of storing and processing all financial documents is called accounting. It is closely intertwined with tax accounting, which is intended only to correctly calculate the budget.

Learn how to choose the right chief accountant for an individual entrepreneur:

The lower the turnover, the smaller the amount of information that needs to be reflected in the accounting registers. Therefore, for individual entrepreneurs in some cases it is only necessary tax accounting. And for small businesses is allowed simplified form accounting, which differs markedly from that used by the rest.

An individual entrepreneur is fully responsible for his activities and takes all the risks. Therefore, no one has the right to forbid him to independently keep records of his activities. If he wants it, of course.

Every legal entity has owners. They appoint a director to earn money for them. Therefore, in most cases, an accounting department is created at the enterprise with a chief accountant at the head. But the responsibility for the activities of the enterprise at the same time remains entirely on the shoulders of the head.

An exception to this rule may be an LLC, which is created by one owner. In this case, he usually becomes the director. The law allows the director of a small business to lead on it. It should be clear that such a right implies the availability of relevant knowledge and skills. Without them, instead of profit, you can get a lot of trouble.

Independent accounting at IP

To bring individual entrepreneurs out of the "shadow" economy, the legislation provides for a lot of "buns" for them. One of them is the absence of the need for accounting in its original form.

Regardless of which tax regime chose an entrepreneur for his activities, he must keep records of business transactions not according to the chart of accounts using the double entry method, but in the book of income and expenses (KUDiR).

You can keep it in paper form. In this case, every day with a black or blue pen, all information about income and expenses should be recorded in the book. But such a prospect, perhaps, attracts few people.

Excel from Microsoft Office, a friend from school, comes to the rescue. Those who have forgotten a little what it is, will definitely have to remember.

Spreadsheets, unlike a paper book, forgive all errors that can be easily corrected. Even if you forget about a deal, then remembering it before the end of the quarter, and in some cases until the end of the year, you will be able to avoid unpleasant consequences.

Read about how to work as a part-time accountant:

When the year ends, all sheets must be printed out, put down a serial number on each of them and stitched. On the back of the last sheet it is written: "N sheets are numbered and laced in the book." Assure all this business with a personal signature and seal, if any. It turns out the same paper book as with manual filling, but without blots and errors.

Having done all these simple operations, you must firmly remember that all documents mentioned in the KUDiR must be stored with it for at least 5 years. At the same time, you will need to provide all these papers only at the request of those who want to check you.

Where to begin

It is possible to start independent accounting only if there is full confidence that the fuse will last for the whole year. Restoring accounting on an urgent basis, if such a need suddenly arises, is usually many times more expensive than systematic maintenance by third-party organizations.

When the decision is firmly made, you can get to work.

How to organize your own accounting

1. Buy paper KUDiR, or remember Excel.
2. Download the spreadsheet and customize it for yourself.
3. Fill in your details on 1 sheet.
4. Collect all financial documents.
5. Every day, according to the documents, fill out the appropriate sections.
6. Get summary information as needed.
7. Never lose anything.
8. At the end of the year, the book given in desired view, with all documents you put in storage.

And this is how it should be done every year.

Video: How to learn to work without an accountant

The procedure for maintaining records under different taxation systems

Each tax regime has its own accounting features.

The easiest way is for those who are on a patent. The whole book consists of one section "Incomes". It must be filled in as necessary. You will have to make sure that the total amount does not reach 60 million rubles per year. Otherwise, there will be an automatic transition to the general tax regime with all the ensuing consequences.

It is also enough for those working on the "simplified" with a rate of 6% to calculate only their income. Their expenses are of no interest to anyone, because they do not have any effect on the amount of tax. But for them, another edition of the book.

Those who have simplified system, which is called "income minus expenses", you need to scrupulously fill out all sections of the book. If you lose any expenses, you will have to pay more taxes to the budget.

How should accounting be kept on the OSNO

If an entrepreneur does not use special taxation regimes, then he must pay several taxes, including:

• on income individuals(personal income tax);
• value added (VAT);
• on property.

To do this correctly, you need to completely fill out all sections in KUDiR, which include 22 tables. In addition, you will need a purchase book and a sales book in order to calculate VAT. As well as registration of fixed assets in order to correctly calculate depreciation, which will reduce income tax.

The accounting procedure becomes much more complicated, which leads to a corresponding increase in the amount of work performed. Here you already need to hire an accountant for at least a quarter of the rate: it will be cheaper.

Bookkeeping for common system taxation should be entrusted to a professional, and the entrepreneur himself needs to come to grips with business

If you really like independent accounting, you need to acquire specialized software. The undisputed leader of this market, ahead of all competitors, is 1C. They have products for every taste. Individual entrepreneurs were not left offended either.

The 1C:Entrepreneur program solves all the tasks listed above. You can install it on your computer or work in the cloud. The price is about the same and fluctuates around 5 thousand. rub.

You can, of course, find more profitable offer from home-grown specialists, but do not forget that the miser pays twice. When you purchase the official version, you get further support and updates. And, given the constant changes in legislation, this is a very important help for small businesses.

1C has an excellent system for consulting users, so any entrepreneur who has the desire and has made some efforts can learn how to competently keep records.

Reporting deadlines for 2017

Sole proprietors are only required to file tax returns. The timing of their submission depends on the tax regime.

Table: the procedure for filing tax returns by individual entrepreneurs

Do-it-yourself bookkeeping in LLC

Even small LLCs with minimal sales volumes are legal entities. And for them, accounting is mandatory by default. If the enterprise belongs to the category of small ones, then the director can keep all the accounting himself. But it's not very easy.

What is included in the financial statements of the enterprise:

Although for non-manufacturing enterprises, which on average have one business transaction per day, it is possible to record them in one journal. To do this, you need to know the accounting entries, because at the end of each reporting period you have to do a turnover sheet.

All this assumes the presence of some basic knowledge in this area.

You can take on independent accounting only if you do not confuse debit with credit, you can easily distinguish between balance and salsa, and the balance is not associated with a tightrope walker. At the slightest doubt, it is better to immediately abandon this undertaking. If there is no doubt, get ready to constantly learn, especially at first, and work hard with your head.

Step by step instructions for beginners

First you need to gather strength and go on a journey for knowledge. For this you should:

• study some tutorial for universities in accounting, and, better, sign up for a three-month course, where you can get free consultations;
• as you receive and understand the information, start the accounting registers that your company needs specifically;
• fold everything carefully source documents, which so far will be few, but their importance is not diminished by this.

If this initial stage can be brought to its logical conclusion, you can seriously get down to business.

Draw up an order appointing yourself personally responsible for maintaining accounting and tax accounting at the enterprise.

Remember that such an order must appear in the first three months after registration. If after some time you change your mind and decide that you urgently need it, he will immediately be able to make the necessary additions to the accounting policy. You will only have to sign the appropriate order and put a bullet in this endeavor.

How to keep records

Unlike “freelance artists”, which can rightfully be considered individual entrepreneurs, even the smallest of small enterprises in the form of an LLC needs an accounting policy. It is compiled by the one who undertook to keep records, and the director approves by his order. In this case, it will be the same person.

Based on this very important document, the entire accounting process at the enterprise is built.

More than twenty different accounting parameters need to be taken into account in the policy being developed. The task is not an easy one. To make it easier, you can see in the table the requirements that are relevant in 2017. Please note that not all items listed there are needed by every enterprise.

The main rule is to write in the accounting policy only what you really will do, be sure to indicate how you plan to do it.

If the law does not give a choice, then this action does not need to be prescribed separately.

All accounting policy is built on the foundation of the adopted tax regime.

The simplest, from the point of view of accounting, option is the simplified tax system. The legislation in this case imposes the same accounting requirements on individual entrepreneurs, LLCs, and everyone else. All operations are reflected in one book of income and expenses (KUDiR). How this is done has already been discussed above.

With UTII for small businesses, which is usually an LLC, simplified accounting is provided.

For those of them who, on average, make one transaction per day, it is enough to record transactions every day in the K-1 business journal.

It keeps records of the entire chart of accounts, which is contained in the accounting policy of the enterprise. Every month, all accounts are knocked down and a “turnover” is drawn up. Every year you need to start new magazine. According to all these data, a balance is drawn up as of December 31.

Such a balance sheet will have to be compiled monthly

Balance sheet and income statement

For each calendar year, all enterprises draw up a balance sheet, in which everything that is in the asset must be equal to what is in the liability. This is how the correctness of the entire accounting of the annual activities of the enterprise is checked. To be able to assess the performance of the company, information is entered into it for three years.

The simplified accounting procedure also provides for a simplified annual balance sheet, which is located on 1 page and contains about 10 lines. As already noted, it can be filled out on the basis of the K-1 journal and turnover sheets. You can take the form for 2017.

Together with the balance sheet, a statement of financial results. For simplified balance sheet and the report is the same. Consists of seven lines, data is needed for two years. Report form for 2017.

If the company does not meet the requirements for keeping records in a simple form, then at the end of the year you need to prepare:

• expanded balance sheet;
• a full report on financial results;
• explanations to the balance sheet and income statement;
• application to the balance;
• reports on the movement of capital and cash;
• explanatory note.

Availability employees at the enterprise requires separate accounting of their remuneration and monthly provision of information on insured persons.

It is clear that regardless of the presence or absence of a full-time accountant, without professional software, it will be very difficult, almost impossible, to do all this.

Software for self-accounting

For normal operation, you need to purchase two components:

• informational legislative framework with regular updates;
• a specialized program with good technical support.

Without the first, you run the risk of falling behind life, which constantly presents various surprises from legislators. The second is simply necessary for accounting.

The infobase must be purchased from an official representative. It can be "Consultant" or "Code". For a small business, there is not much difference, the main thing is to look into it regularly, especially when controversial issues arise.

With regard to accounting software, the main thing has been said above.

For a small business, the basic version of the 1C program is perfect, which costs about five thousand rubles. With its help, you can keep records, prepare all the necessary declarations, balance sheet, financial report and much more.

For specific types of business, industry solutions are offered.

Reporting deadlines in 2017

Annual reports are submitted to the tax office by March 31. If it is a holiday, the deadline is extended forward. The deadlines for submission of other reports and declarations are indicated in the table.

Table: reporting deadlines in 2017

Reporting	Term
January 2017
Information on insured persons (SZV-M) for December 2016	16
Information on the average number of employees for the previous calendar year (2016)	20
Declaration on UTII for the IV quarter of 2016	20
VAT declaration for the IV quarter of 2016	25
Calculation of insurance premiums for mandatory social insurance 4-FSS for 2016	25
February 2017
Declaration on transport tax for 2016	1
Declaration on land tax for 2016	1
SZV-M for January	15
Calculation of contributions for mandatory pension insurance RSV-1 PFR for 2016	20
March 2017
2-personal income tax with the sign "2" (on the impossibility of withholding personal income tax)	1
SZV-M for February	15
Income tax return for 2016	28
Declaration on property tax for 2016	30
Accounting statements for 2016	31
Declaration on the simplified tax system for 2016 (for organizations)	31
April 2017
6-NDFL for 2016	3
2-NDFL: with the sign "1" (on accrued and withheld personal income tax)	3
SZV-M for March	17
Declaration on UTII for the I quarter	20
VAT declaration for the 1st quarter	25
4-FSS for the I quarter	25
Income tax return for the first quarter	28
May 2017
6-personal income tax for the I quarter	2
Declaration on the simplified tax system for 2016 (for individual entrepreneurs)	2
Calculation of advance payments for property tax for the 1st quarter	2
Calculation of insurance premiums for the 1st quarter	2
SZV-M for April	15
June 2017
SZV-M for May	15
July 2017
SZV-M for June	17
Declaration on UTII for the II quarter	20
VAT declaration for II quarter	25
4-FSS for half a year	25
half-year income tax return	28
Calculation of advance payments on property tax for half a year	31
Calculation of insurance premiums for half a year	31
6-personal income tax for half a year	31
August 2017
SZV-M for July	15
September 2017
SZV-M for August	15
October 2017
SZV-M for September	16
Declaration on UTII for the III quarter	20
VAT declaration for the III quarter	25
4-FSS for 9 months	25
Calculation of advance payments on property tax for 9 months	30
Calculation of insurance premiums for 9 months	30
Income tax return for 9 months	30
6-personal income tax for 9 months	31
November 2017
SZV-M for October	15
December 2017
SZV-M for November	15

It is not enough just to open a business: all entrepreneurs conducting economic activities are required to keep records and pay taxes. Self-management bookkeeping is a very tedious and painstaking task. It clearly requires a special mindset and perseverance. Only those who are not afraid of the above table can safely take on this matter, armed with the knowledge gained.