How to do bookkeeping - retail. Bookkeeping LLC independently Where is it better to do bookkeeping

For many, “boring” accounting work causes extreme antipathy and is done carelessly. However, this is actually a misconception. Careless attitude to accounting, you risk falling under the sanctions of the tax inspectorate and other control bodies. And rest assured, you will still be required to spend “valuable time” on restoring one of the components of business accounting at the enterprise - accounting.

About how to keep accounts in a store of any / specific direction - read below.

How to do bookkeeping in the store yourself step by step instructions

We offer a list of actions for independent bookkeeping in the store.

• Preface. Do your bookkeeping carefully and regularly. You will need this information even if you are not legally required to use cash register equipment(we are talking about individual entrepreneurs). It will be needed, for example, to fill out a declaration to the fiscal authorities. Accounting is also the basis management accounting and is used in the analysis of a number of points regarding the current state of the business.
• Study the Federal Law "On Accounting", Regulations on maintaining accounting and reporting, Tax Code and Civil Code of the Russian Federation.
• Appoint an accountant. Draw up a paper with the rules for accounting for property, income, expenses; draw up a systematic chart of accounts and primary forms, if standard ones are not available.
• Develop accounting registers (journals) to group primary documentation according to certain parameters.
• You have to pay salaries to employees, calculate and pay taxes to the treasury, do insurance premiums in funds formed in addition to the state budget.
• To keep accounts in the store on your own, without professional help, you should be patient and have a desire to delve into everything thoroughly. Need to buy adapted to sales software according to the type of the most demanded - on the 1C platform, install on a computer. The beauty of process automation lies in the fact that only without delay to enter the necessary documents into the database. The rest of the program will help you figure it out.

How to do bookkeeping in a grocery store

You can “trade” a significant profit from food and drinks even in a crisis, because people experience appetite and thirst several times daily. To save and boost revenue, you should diligently record the goods.

How do you manage bookkeeping in a grocery store??

• Get a notebook and enter data on each item sold. Let her lie at the checkout. Sellers must fill it out, and at the end of the working day report how much they sold.
• On a monthly basis, “fill in” information about the product names, how much it weighs, where it was produced, about packaging, and so on, into an Excel spreadsheet on a separate page; current supply volume. And here is the volume products sold add at least once a day. Also include the rest. And do not forget about specialized programs if you don’t want to do everything inside and out.
• Delivery of goods to you must be accompanied by a thorough check on your part. You need to make sure that the quantity matches the amount in the supplier's documents. Then fix these volumes on the PC.
• Do a review at the end of the month. Check the leftovers " eat"On store shelves and warehouses. Also monitor expiration dates, expired food - to the side. Finally, match the number on the shelves with the remainder in the computer - there must be an absolute match.
• Use the CCP (if any) with the software installed on it and a scanner to detect barcodes. Then you do not have to independently calculate the sold and not sold goods.

How to do bookkeeping in a clothing store

Recent statistics show that over the past few years, clothing retailers have been actively hiring remote accounting specialists in order to save on their services.

Functions of an accountant in a clothing store:

• takes into account the turnover of goods, works with cash registers, processes invoices and documentation;
• keeps records of personnel, calculates salaries, interacts with funds;
• prepares a balance sheet, submits reports to the fiscal authorities.

Business owners will have to do the same if they decide to refuse the services of a professional "bookholder».

How to do bookkeeping

When alcoholic beverages are sold to consumers at retail, they are issued checks from the cash register. How much money is earned daily is recorded in the notebook of the cashier-operator. At the end of the month, record:

• charge of value added tax (if, of course, you pay VAT);
• write-off of trading expenses in the reporting month.

Then it is necessary to write off the cost of production and calculate the proceeds from the sale of alcohol, minus its purchase price. Rate inventory by any of the above methods: at the purchase or sale cost.

A store with alcoholic products is not a mobile store, and even more so not a tray, so an invoice based on expenses and receipts will not replace full-fledged bookkeeping.

How to do bookkeeping at an auto parts store

It is quite difficult to organize accounting in an auto parts store, since the assortment is wide and from different suppliers. Products circulate between warehouses (large retail), inventory is carried out quite often. To simplify accounting spare machine elements, use a barcode scanner.

Legal entities usually pay for the purchase to a current account, and ordinary consumers in cash. Be sure to issue the cashier's check last. If payment is made by the card of the acquiring bank, which makes it possible to pay for the purchase with a plastic individual payment instrument, or through an online store, then a CCP is still needed.

How to do company accounting

By law, all legal entities must keep accounts so that it is possible to evaluate economic activity organizations and report to the tax authorities.

Both the head and the staff accountant or an outsourcer can carry out accounting.

If bookkeeping is difficult for you, you can always turn to Selen Grand for help. To get advice from our accountant, call +7 (499) 788-16-17

Instructions on how to do bookkeeping for a company on one's own:

• If you are a limited liability company, then you need to develop an accounting policy for the enterprise.
• Install licensed version 1C.
• Decide how you will collect and process documents, including personnel. Hire couriers to collect and let the people you appoint handle the processing.
• It is necessary to develop journals to organize and store incoming and outgoing information.
• Depending on the taxation regime, get ready to submit one or a number of declarations to the IFTS.
• The financial statements, which will also have to be filed, include information on the balance sheet, profit and loss.

How to keep track of goods in the store

What is the purpose of a businessman keep track of goods in the store? To control their safety and provide timely information on gross income and inventory status.

The receipt and sale of goods are taken into account; return and redemption operations. Thus, retail accounting is a multi-level process. For convenience, we will consider everything separately.

Receipt accounting

Accounting for the receipt of goods in the store consists of a number of important points. Each must be documented. To simplify the procedure, it is more expedient to put into operation automation programs.

• Individuals must be responsible for products. It doesn't matter how many there are. For example, you have your own production. In the shop, there must certainly be a controller of output volumes. On time, this person must provide you with a written report.
• You also need to select a person responsible in rubles for accounting for receipts at the warehouse. He or she will accept documents for the movement of goods and complete the clearance for sale.
• When purchasing something from other firms, conclude sales contracts with counterparties with the execution of all supporting papers. For example, an employee was instructed to accept material assets from a dealer warehouse. It is necessary to issue a power of attorney in the name of the employee so that he can receive benefits. Oblige him to accept, check the availability and quality. If everything is normal, then the parties will sign the invoice and waybill. Deviations are recorded in a special act.
• As soon as you have received a package of documents for products, you can execute the operation in accounting. Make sure that the forms are filled out correctly, reconciliation of the numbers will not be superfluous. Enter the invoice in the shopping book. Put the goods on the balance of the store through the so-called postings ( see table below).

Dt 60 - Kt 50, 51	The supplier received money for the goods.
Dt 41 - Kt 60	Goods arrived at the warehouse from the supplier are capitalized.
Dt 44 - Kt 60	Reflection of transport costs from the supplier.
Dt 84 - Kt 60	Reflection of shortage/damage identified during acceptance material assets for sale.
Dt 19 - Kt 60	Reflection of the amount of incoming value added tax.
Dt 41 - Kt 42	Reflection of the amount of the trade margin.
Dt 90 - Kt 42	Reflection of write-off markup.

(The specifics on postings are later in the text.)

Implementation Accounting

Implementation involves the movement of goods from the seller to the buyer. It is drawn up by separate documents - cashier's checks, entries in a special notebook and invoices. In the documents, the operator indicates what was sold, quantity, price, total amount. Accounting can be carried out both through automation tools (KKT, barcode scanners and software attached to them), and "pens".

Methods and order of calculation, examples

Methods of payment for the purchase determine the nature of accounting for the sale of goods. Accordingly, the entries on account N in accounting, depending on the method of payment for the purchased goods, will differ. Sellers sell products for cash and non-cash.

When paying in cash, as well as by the card of the acquiring bank, the purchaser is obligatorily issued a check of the cash register.

Legal entities usually pay for the purchase by money transfer to the store's current account. First, a TORG-12 invoice is issued in 2 copies confirming the purchase and sale transaction, and only then, upon receipt of the goods, an invoice is issued indicating the details - this is the procedure for settlement with the seller.

Typical postings in trade organizations, examples

Posting accounting is a journal entry or marks in the PC database, indicating that the status of accountable goods has changed. Postings are made when the delivered goods have become the property of your store, and at the time of the sale of the goods (shipment, settlement), and when returning the “marriage”, and when the products are valued below the previous cost (they make a markdown).

Typical postings in trade organizationslook like this:

Upon receipt of goods (see "Accounting for receipt")
For the sale of goods at retail
Dt 62.R - Kt 90.01.1, where Dt - Debit, Kt - Credit	Implementation Reflection.
Dt 90.03 - Kt 68.02	Reflection of value added tax upon sale.
Dt 91.02.1 - Kt 41.1	Reflection of information on the cost of delivered goods.
Dt 50 - Kt 62	Receiving payment from the consumer at the cash desk.
Dt 57 - Kt 62	Displaying the payment for the purchase with a bank card.
Dt 51 - Kt 57	Received payment via credit card.
Dt 57 - Kt 62	Acceptance of proceeds by bank collectors.
Dt 51 - Kt 57	Receipt of collected proceeds.
Return of defective goods
Dt 41 - Kt 60
Dt 19 - Kt 60
Dt 68.2 - Kt 19	Acceptance for deduction of the amount of input VAT.
Dt 41 - Kt 60	Adjustment of the cost of goods that were returned to the seller.
Dt 19 - Kt 60	Adjustment of the amount of VAT that the supplier presented regarding the value of the returned goods.
Dt 68.2 - Kt 19	Adjustment of the entry for the deduction of VAT in terms of the cost of turned products.
At a markdown
Dt 41.1 - Kt 60	Reflection of the price of the capitalized.
Dt 19 - Kt 60	Accounting for incoming value added tax on incoming products.
Dt 68 - Kt 19	Acceptance for the deduction of value added tax on purchased goods.
Dt 41.1 - Kt 42	Reflection of the amount of the trade margin.
Dt 42 - Kt 41.1	Reflection of the markdown in the amount of the trade margin on the purchased goods.
Dt 50 - Kt 90-1	Recognition of revenue from the sale of goods at a reduced cost.
Dt 90-2 - Kt 41.1	Write-off of the selling price of goods sold.
Dt 90-3 - Kt 68.02	Calculation of VAT on revenue payable.
Dt 99 - Kt 90-9	Loss reflection.

Posting example: sale of inventory items at retail.

The company "Fortune" acquired the benefits in the amount of fifty units with a total value of 76,700 rubles, including VAT 11,700 rubles. These goods and materials will be sold at the selling price in the retail store. Guided by the accounting policy, the store owners will use the posting on account 43 "Trade margin" to record the sale price. A sales price of 1820.00 per item will be generated and a trade margin determined.

Dt	ct	Transaction amount in rubles	Wiring specification	A document base
62.01	90.01.1	118000		The cost of the provided transport service is taken into account.
90.02.1	20.01	60950	The planned cost of transport services has been written off.
90.03	68.02	18000	VAT charged on the transport service provided.
20.01		43000	The amount of wages paid.	Timesheet and payroll (T-12), Payroll (T-51).
	68.01	5590	The amount of accrued personal income tax (43,000 * 13%).
20.01		12986	The amount of accrued insurance premiums (43,000 * 30.2).
20.01	02.01	15450	Amount of accumulated depreciation for the month of March.	Help-calculation of OS depreciation.
20.01	10.05	2500	Written off the cost of spare parts for car repairs.	Requirement-invoice for the release of materials in the form (M-11).
90.02.1	20.01	12 986	Adjustment of the cost of writing off the rendered service to close the actual expenses.	Help-calculation calculation of the cost of production; Reference-calculation of the cost of manufactured products and rendered production services.

"Bookkeeping" in the store is a rather troublesome task. However, without it, it is impossible to develop your business in the right direction, even if you competently purchase the product and effectively advertise it to the target audience.

Paying for the services of a full-time accountant can sometimes be a big expense for an entrepreneur. Given that most of them apply a simplified taxation system or, many take on the function of an accountant. But for this you need to know how to do accounting for IP on your own. Look for answers in the article.

To help entrepreneurs who want to answer the question of how to keep records themselves, several online services and specialized programs are available today. They are designed to simplify this process as much as possible and many provide step by step instructions. Of the most famous and popular:

• Program 1C-Accounting. You can learn it on your own to keep records yourself, but it will take time.
• Service "My business". It is becoming more and more popular, given the convenience, functionality and acceptable cost of maintenance. Also a nice bonus is the support of a call center that answers questions that have arisen regarding the work of the program.
• Service "Sky" has the possibility of free testing for 2 weeks. Implemented the transfer of reports to the relevant authorities for a fee.
• "My Finances" allows you to generate the documentation necessary in the process of the entrepreneur's work, and can also draw up a declaration and send it to the Federal Tax Service.

In addition to the automated method of bookkeeping, you can do it yourself as before - manually. It all depends on specific preferences.

Taking into account the lack of reporting, we will consider detailed instructions on what deductions to the budget are made for each taxation system.

Entrepreneur reporting on a common system

1. In this case, the individual entrepreneur must keep the Book of Income and Expenses.
2. According to the Book, a 3-NDFL declaration is formed at the end of the reporting year and a tax rate is paid, which is equal to 13% of the income received from doing business. The maximum deadline for filing a declaration is 30 April.
3. VAT is also mandatory for this taxation system, it is paid every 3 months and is 18%.
4. VAT is formed on the basis of the data indicated on invoices from the suppliers of the entrepreneur and himself, as well as purchases and sales in special magazines. Learn more about how to calculate VAT.
5. Additional taxes (property, transport, land) are transferred only if the reporting objects are required by the IP for doing business.

On this system, if there is a cash register, it is required to keep a journal on it and record primary.

In the case of hiring staff, the duties of the entrepreneur include the calculation and deduction from the salary of employees income tax. He must also keep records of personnel and make contributions to the PF and the FSS.

Reports that are imposed on the entrepreneur in the event of hiring staff:

1. Department of tax service:

• until January 20, information on the number of employees is submitted;
• until April 1st wages personnel;

1. Fund social insurance a statement is submitted, generated every 3 months and every year in the form of FSS-4. The deadline for submission is the 15th day of the first month of the next quarter.
2. The Pension Fund requires the filing of Form RSV-1 by the 15th day of the second month of the following quarter and year.

Even in the absence of employees, you need to know how the individual entrepreneur pays fixed contributions to the budget to the Pension Fund and CHI. These amounts may change annually and it is best to check with your local tax authority. This information is important in order to know how to properly keep accounts and pay all deductions without difficulty.

It is useful to know that the tax is under OSNO and is calculated from the amount of income received. If an entrepreneur has no activity and, of course, no income, he may not pay taxes.

Entrepreneur reporting on a simplified system

Individual entrepreneurs on the simplified tax system are offered the opportunity to choose the following tax base:

• 6% of the amount of income received;
• 15% of the amount received under the "income minus expenses" scheme.

Depending on the option chosen, the amount of tax transferred to the budget also changes. The declaration is submitted once a year, until April 30th. Reporting on employees is carried out in this case, as in the OSNO. An individual entrepreneur who is on a simplified tax system is exempt from income tax and property tax individuals.

What else is attractive about this particular taxation system is the absence of personal income tax, VAT and property tax. However, if there is a vehicle used in the business or a plot of land, it will be necessary to make the appropriate tax payments.

In order not to earn penalties, pay attention to the official requirements for keeping records and take into account the regional nuances of the constituent entities of the Russian Federation.

Entrepreneur reporting on the imputed income system (UTII)

On imputation, tax to the budget is paid every quarter until the 25th day of the month after the reporting period. Whereas the declaration is submitted no later than the 20th day of this month. That is, if taxes were transferred for the 3rd quarter (July, August, September), then the declaration must be submitted no later than October 20, and they are paid no later than October 25.

Accordingly, an individual entrepreneur reporting on UTII keeps records of income and expenses, and monitors changes in physical indicators at his enterprise that affect the tax base. The latter include the size of the leased area, the number of employees, Vehicle, trading places and other indicators depending on the type of activity of the entrepreneur.

As it became clear, from taxes, an individual entrepreneur who is on UTII pays personal income tax, contributions to the FSS and PFR.

When an entrepreneur conducts several types of activities, he needs to report on each of them separately.

Video clip on the submission of reports for individual entrepreneurs with employees

The story tells in detail which reports, in what time frame and for what period, must be submitted to an entrepreneur with employees. The scheme for an individual entrepreneur who does not have employees is simpler.

In any case, keeping records on your own or hiring an accountant is up to the entrepreneur to decide. Those who are involved in reporting without anyone's help believe that there is nothing difficult in this. It is only important to keep track of the changes in the legislation that have occurred in time.

One of the most common and simplest taxation regimes, which are more often used by individual entrepreneurs, especially at the stage of starting their own business, is the USN "Income". Let us consider it in more detail how accounting is kept for this type of taxation.

The choice of the tax regime is a very important point both for LLC and in the course of doing business, because the right choice can significantly save on taxes. In addition, it requires certain knowledge and skills, and even a beginner in this business can master this tax regime.

The main charm of such a system as the simplified tax system "income" is its simplicity. In contrast to his colleague - the simplified tax system "Income of mines
us expenses ”for tax purposes, only income is taken into account, expenses under the simplified tax system in this case are not taken into account. This, in turn, does not require special knowledge, because not all expenses can be taken into account under the simplified tax system.

Basically, when calculating the tax, a rate of 6% of the income received by an organization or individual entrepreneur is applied, however, in the new tax return, effective from April 10, 2016, they introduced the possibility of establishing a preferential interest rate by tax. Thus, in some regions a preferential rate of 0% may be established, for example, in the Crimea.

It is generally accepted that this tax regime is beneficial until expenses exceed 50% of operating income, after which it is worth switching to accounting for the simplified tax system “income reduced by the amount of expenses”. More, combining with other tax regimes and other general information can be found in this article.

Taxes and deductions

There are not very many deductions and payments for taxes, they are as follows.

Payments to the pension fund

If individual entrepreneur works on his own, then he must pay the fixed payments established by the state to the PFR for himself, as well as 1% to the PFR, from the amount of income that exceeds 300 thousand rubles, is described in more detail in our separate article. It is also necessary to pay payments to the FIU for employees, if individual entrepreneurs have them, organizations always have employees - at least a director.

Individual entrepreneur contributions for oneself can be paid as a sum, immediately for a year, or divided evenly for each quarter. The latter option is more profitable, since you will not need to withdraw the entire payment amount from circulation, but you will do it gradually.

But if you still decide to make one payment, for example, in January, then, unlike, you can reduce the tax amount by it, since the calculation is carried out on an accrual basis.

Advance payments under the simplified tax system

Entrepreneurs and organizations must make quarterly tax payments paid in advance. At the same time, advance payments under the simplified tax system "income" and the simplified tax system "income minus expenses" are calculated in the same way. The difference is only in the order of formation of the tax base.

All advance payments are divided into 4 parts per year and paid in ¼ parts quarterly, while they are calculated on an accrual basis from the beginning of the current year. The taxpayer independently calculates these amounts based on the amount of income received, while reducing them by the amount of insurance premiums transferred to the funds for the same period, depending on whether he has employees or not.

AP \u003d (the amount of income for the period from the beginning of the year) * (tax rate) - (the amount of payments to the Pension Fund, also considered from the beginning of the year) \u003d payment for the period - the amount of AP for the previous period (for the first quarter they are equal to zero).

First quarter. First, income for the first quarter is considered, multiplied by the tax rate, usually 6%, reduced by the amount of contributions to the Pension Fund, the amount received is paid to the budget.

Second quarter. The amount of income is taken on an accrual basis from the beginning of the year, i.e. for the period from January to June, multiplied by the rate, the amount of payments to the Pension Fund for the period from January to June is deducted. Then the down payment payment for the first quarter is deducted.

The third and fourth quarters are considered the same as the second.

We give an example of the calculation below.

Deadline for payment of advance payments under the simplified tax system:

Reducing the simplified tax system by the amount of contributions to the PFR

Organizations and individual entrepreneurs have the right to reduce the amount of tax by the amount of insurance contributions transferred to the pension fund. At the same time, the main criterion for individual entrepreneurs will be the presence or absence of employees, since the order of reduction will be different. There is no difference for an LLC, since there are always employees in the company, even if there is only one director.

STS 6 percent tax reduction 2017 IP without employees

If an individual entrepreneur works on his own, and he does not have employees, even those registered under civil law contracts, then the tax can be reduced by the entire amount of fixed payments of the individual entrepreneur for himself in the FIU. However, if you accept at least one worker, the situation changes radically.

Example #1. Sergeev A.V. works on his own, without employees, for the first quarter he earned a total of 127 thousand rubles. During the same period, he paid 3,500 rubles for himself in funds. Apply as follows:

1. Calculates the preliminary tax amount - 127,000 * 6% = 7620 rubles.
2. We apply deductions, from the amount received we deduct payments to the Pension Fund and the Compulsory Medical Insurance Fund: 7620 - 3500 \u003d 4120 rubles. This amount will need to be paid to the budget.

Example #2. Let's assume that the same Sergeev in the first quarter earned not 127 thousand rubles, but only 25,000 and also paid 3,500 rubles to the funds.

1. The tax will be 25,000 * 6% = 1,500 rubles.
2. We apply deductions, since their amount exceeds the calculated figure, i.e. 3500 is more than 1500 so we don't have tax to pay. 1500 - 3500 = 0 rubles. At the same time, the remaining difference of 2000 rubles. we will be able to apply as a deduction in subsequent quarters.

Important! If the entrepreneur worked himself, and then, even if he temporarily hired an employee, then all payments for the year must be recalculated and paid based on the amounts paid to the Pension Fund for employees! That is, as described below, it will be possible to reduce the tax by no more than 50% on payments to the Pension Fund for employees.

USN 6 percent tax reduction 2017 IP with employees, LLC

If an entrepreneur employs employees at his place, or in the case of an LLC that always has employees, then the STS “income” tax can be reduced by a maximum of 50% of the amount of insurance premiums transferred to the Pension Fund for employees. Moreover, in the case of individual entrepreneurs, the transferred amounts do not reduce the tax for themselves - this is very important!

Example #1. IP Sergeev earned 127 thousand rubles in the first quarter. He has 2 employees, for whom he paid 10,000 rubles to the funds, and paid 3,500 rubles for himself. How to count in this case?

1. We calculate the amount of tax, also multiply the income by the rate, we get: 127,000 * 6% = 7620 rubles.
2. Since in this case no more than 50% of the tax amount can be deducted by paying deductions to the FIU, it is necessary to take half of the calculated figure and compare it with deductions for employees. 7620 /2 =3810 rub. Since the received amount of 3810 is less than the deductions of 10 thousand rubles, in this case we have the right to reduce the tax by only half. Payable will be 7620 - 3810 = 3810 rubles.
3. The rest of the unused deductions 10,000 - 3810 = 6,190 can be applied in subsequent quarters.

Important! The tax under the simplified tax system for individual entrepreneurs without employees is reduced by 100% of the amount of transfers to the Pension Fund for themselves, and for individual entrepreneurs with employees and LLC - by no more than 50% of the amounts transferred to the Pension Fund for their employees. Also, entrepreneurs have the right to reduce taxes by the amount of the contribution to the Pension Fund - 1% on profits of more than 300 thousand rubles. IFTS nevertheless began to attribute these amounts to fixed payments.

An example of the calculation of advance payments for the simplified tax system "income"

As an example, let's take two situations when an entrepreneur has no employees, as well as for an LLC, an individual entrepreneur with employees.

sole proprietor without employees

Let's take into account that in this case the entrepreneur reduces taxes on the amount of the transferred insurance premiums for himself by 100%.

Month	Reporting period	Income, rub.				Advance payment on USN
January	1st quarter	35 000	135 000		6 997,50	1 102,50
February		45 000
March		55 000		6 997,50
April	half year	70 000	425 000		13 995,00	10 402,50
May		95 000
June		125 000		6 997,50
July	9 months	150 000	925 000		20 992,50	23 002,50
August		170 000
September		180 000		6 997,50
October	In a year	195 000	1 575 000		40 740,00	19 252,50
November		220 000
December		235 000		19 747,50

First quarter:

1. Income amounted to 135,000 rubles. multiply by 6% of the tax, we get 8100 rubles, this is the preliminary amount of the tax.
2. Since the amount received is greater than the amount of transfers to funds, then we use the deduction in full
3. Now we subtract from this amount the amount of payments to the funds, we get 8100 - 6997.50, our advance payment will be 1102.50.

Important! If the amount of tax were less than the amount of payments to the funds, for example, it was 4000 rubles, in this case the amount of the advance payment would be zero, since 4000 - 6997.50 = 0. At the same time, we could reduce the tax by 2997.50 for subsequent periods.

Second quarter (similarly, we calculate the third quarter):

1. We need to take the cumulative income for the six months, multiply by the tax rate, we get 425,000 rubles. * 6% = 25,500 rubles.
2. We compare our deduction (payments to the Pension Fund) with the amount received, 25,500 is more than 12,826.66, so these payments are accepted for reduction in full.
3. Now we subtract payments to funds for the same period, we get 25,500 - 13,995 = 11,505.00.
4. Now it is necessary to take into account that we have already paid 1,102.50 in the first quarter, so for the second quarter we should pay: 11,505 - 1,102.50 = 10,402.50 rubles.

Fourth quarter:

1. We take the income received on a cumulative basis for 9 months and calculate the tax: 1,575,000 * 6% = 94,500.
2. We compare the obtained value with the deduction (payments to the FIU and compulsory medical insurance): 94,500 is more than 40,740. Therefore, the amount of payment to the funds is accepted for deduction in full.
3. In the 4th quarter, we paid contributions fixed payments of individual entrepreneurs for ourselves in a fixed amount, based on the minimum wage, as well as 1% from an excess of income of 300 thousand rubles. Thus, the amount of contributions was 6997.50 + 12750.00 = 19 747.50.
4. We apply deductions: 94,500 - 40,740 = 53,760.
5. Subtract from the received amount the previously paid advance payments: 53,760 - 24,105 - 10,402.50 - 1,102.50 = 19,252.50

As a result, it will be necessary to pay 53,760.00 for the year.

Attention! An example in Excel format can be downloaded from this link. You just need to substitute the values ​​​​into it and it will calculate everything automatically.

LLC and sole proprietorship with employees

Let's take the same income figures as in the example above. Let us take into account that in this case taxes are reduced by the amount of payments to the funds for employees. Also, as an example, let's take that the wage fund is 40% of income for a certain number of employees. The amount of contributions from the salary is 30%, we will enter it in the table.

Month	Reporting period	Income, rub.	Gross income, rub.	Monthly payments to funds Individual entrepreneur for himself, rub.	Payments to IP funds for themselves on an accrual basis, rub.	Advance payment on USN
January	1st quarter	35 000	135 000	4200	16 200,00	4050
February		45 000		5400
March		55 000		6600
April	half year	70 000	425 000	8400	34 800,00	8700
May		95 000		11400
June		125 000		15000
July	9 months	150 000	925 000	18000	60 000	15000
August		170 000		20400
September		180 000		21600
October	In a year	195 000	1 575 000	23400	78 000,00	19500
November		220 000		26400
December		235 000		28200

The calculation is built as follows:

First quarter:

1. We multiply the income received in the quarter by the tax rate, 135,000 rubles. * 6% = 8100. This is our input tax.
2. We compare ½ of the received number with the amount of deductions to funds, 8100/2 = 4050 less than 16200 rubles. therefore, we cannot completely reduce the amount of deductions, but only by 4050. Why half? Because the deduction cannot exceed 50% of the amount of the original tax, i.e. 4050 rubles (we divide the initial tax by 2 - this is 50% of the maximum allowable reduction).
3. The advance payment will be equal to 8100 minus the maximum deduction value of 4050, we get 8100 - 4050 = 4050.

Second quarter (subsequent periods are considered similar):

1. We also preliminarily consider the tax as a cumulative total, we get 425 thousand rubles. * 6% = 25,500 rubles.
2. We compare ½ of the received number with the amount of payments to the funds, 25,500 / 2 \u003d 12,750 is less than 34,800, so we can also take only part of the payments to decrease in the amount of 12,750 rubles.
, .

Organizations must keep accounting records in full.

What are the features of accounting for LLC under OSNO? How much does accounting in an LLC cost and what does the cost of services depend on? Where to order accounting services of an LLC in Moscow?

Greetings readers of the online magazine "HeatherBober"! I am with you, one of the authors of the project, Alla Prosyukova.

A limited liability company (LLC) is one of the most common forms of doing business in the Russian Federation. That is why the questions that I will cover today, I am sure, are of interest to many.

So, I'm starting! Join now!

1. Features of accounting in LLC

OOO is entity, created by one or more contributors. Accounting in an LLC has some features that depend primarily on the specifics of this organizational and legal form of business.

Firstly, LLC participants are liable for their obligations only with property and funds belonging to the Company.

Secondly, participants can give their company interest-free loans for up to 1 year.

Thirdly, an LLC can suspend its activities and then the accrual of taxes and contributions related to its activities is terminated.

Fourthly, the features of LLC accounting depend on the chosen taxation system and the type of activity of the company. Firms of this organizational form have the right to apply any system of taxation, from general to patent.

2. What tasks does accounting allow when doing business - an overview of the main functions

Accounting performs a number of different functions.

Let's consider the most significant of them.

Function 1. Reflection of the company's performance

In the accounting process, all income-generating operations and all expenditure operations of the company are recorded on his accounts.

At the end of the reporting period, they all overlap and the final result (profit or loss) is displayed. The results obtained are recorded in the LLC reports.

Function 2. Prevention of LLC bankruptcy

All information received in the accounting process on economic and financial activities serves as a basis for various analytical calculations and studies.

The analysis allows you to see all the bottlenecks and business problems. The owners of the enterprise have the opportunity to eliminate them in a timely manner, which in turn helps to prevent bankruptcy.

Function 3. Control of the totality of labor materials and financial resources

One of the main functions of accounting is control. It is possible to make informed management decisions only if the company's managers know what labor and financial resources they have at a particular moment.

To do this, the accounting system provides for various analytical journals, where all the information collected by sections is double-checked and detailed. This allows the company's management to always have up-to-date and correct information at their disposal.

Function 4. Simplify the preparation of other types of reporting submitted to government agencies

Accounting information serves as the basis not only for tax accounting, but also greatly simplifies the preparation of other reporting data transmitted to various government agencies.

So, for example, summary accounting data on wages allow you to quickly generate statistical reporting to the statistical authorities.

Function 5. Fixing obligations to partners

It is accounting that records information about the state of settlements. Interested users can always find out the amount of LLC's debt to partners.

At least once a year, a reconciliation (inventory) of the status of settlements with debtors and creditors is carried out. As a result of such a reconciliation, acts are drawn up that either confirm the state of the calculations or reveal the inconsistency of the reflected data.

3. How much does accounting for an LLC cost?

LLC accounting can be ordered from various accounting outsourcing companies. Analyzing the market for these services, we see a huge range of prices.

In such a situation, potential customers are naturally concerned about the questions: “How to determine how much the price for a given service corresponds to it?”, “What affects the cost of such a service?”.

The cost of services is influenced by a number of factors:

• the type of activity carried out by the company;
• its scale;
• taxation system;
• availability of employees, their number;
• the number of operations.

4. The procedure for maintaining accounting records in an LLC - instructions for beginners

In order for your LLC to have as few problems as possible, I recommend that immediately from the moment the company was founded, a series of measures be taken to organize the accounting system.

I have prepared the most important ones for you.

Step 1. We determine the person responsible for accounting at the enterprise

If the LLC is in a special mode and has the right to keep simplified accounting, then the head himself can take on the responsibility for maintaining it.

Other persons who can keep accounting of the organization:

• chief accountant;
• the person to whom the head assigned the responsibility for accounting;
• accounting company providing .

Choose the most suitable option for you. Secure the assignment of duties by order.

You can see an example of this.

Step 2. Choosing the right taxation system

The choice of a suitable taxation system should be approached thoroughly. The wrong system can undermine all your business efforts.

Steps to choose the right taxation system:

• calculate all the expected income and expenses of the company during the year;
• decide whether you will use hired workers;
• determine whether the type of activity of your LLC falls under any special regime.

Let's take a look at these steps with a specific example.

Example

Vasily Pupkin decided to open his own small business - a trading pavilion selling organic dairy products.

He thoroughly prepared for this case: he traveled to nearby farms and private farmsteads. Discussed the prospects for cooperation. He came up with the name of his company - Molochnik LLC.

Then he made a calculation of the estimated income and expenses for 12 months.

Income (in thousand rubles):

1. From the sale of products - 23400.
2. Delivery services - 108.

Expenses (in thousand rubles):

1. Purchase of dairy products - 16700.
2. Pavilion rental - 72.
3. Transportation costs - 324.
4. Salary - 180.
5. Deductions from payroll - 55.
6. Other expenses 179.

Estimated income before tax - 5998.

After analyzing the data obtained, Vasily came to the following conclusions:

• revenues do not exceed 150 million rubles. (limit for application of the simplified tax system in 2017) and the number of employees is 2 people, which means that a simplified taxation system can be applied;
• type of activity falls under the UTII regime ( retail carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters);
• type of activity falls under the Patent system (retail trade carried out through the objects of a stationary trading network that do not have trading floors);
• a common system (OSNO) is also suitable for this type of business.

Main the tax burden for selected taxation systems:

№	Name	Base for taxation	Bid	Result
1	USN "Income"	23508 thousand rubles.	6%	1410 thousand rubles.
2	USN "Income - expenses"	5998 thousand rubles	15%	900 thousand rubles
3	UTII	466044 rub.	15%	69907 rub.
4	BASIC	5998 thousand rubles.	20%	1200 thousand rubles
5	Patent	180 thousand rubles - fixed rate

Even such an approximate calculation allowed Vasily to choose the UTII taxation system for his business.

Step 3. We study the tax reporting of the selected system

Depending on the chosen system of taxation, tax reporting will be generated. So, for example, for the UTII system chosen by Vasily Pupkin, tax reporting will consist of a declaration, which is compiled and submitted to the tax office quarterly.

Of course, if the LLC is an employer, then the company will submit reports on employees in addition to the declaration.

If the LLC applies, for example, common system taxation (OSNO), then the set of tax reporting will be more impressive: declarations for VAT, income tax, property, transport tax. If there are employees, reporting on them is added to the set.

With the simplified tax system, a declaration is submitted once a year at the end of the tax period and reporting on employees, if any.

Step 4. We develop and approve the accounting policy of LLC

The main document that regulates all accounting and tax accounting is the Accounting Policy (accounting and tax).

The accounting policy determines the methods and methods of accounting, the working chart of accounts, primary forms, tax registers, etc.

Practice shows that it is more convenient when a company has developed one document, consisting of two sections on accounting and tax accounting. The policy is approved by the order of the head.

Step 5. We approve the working chart of accounts

The chart of accounts approved by the Ministry of Finance contains all accounting accounts that can be used by organizations in the course of accounting.

However, each company can itself determine the list of accounts that it needs for accounting. This list of accounts is called the Working Chart of Accounts.

In order to form a truly functional Working Chart of Accounts, the specialist responsible for a particular company needs to determine a list of synthetic and a list of analytical accounts opened in the development of selected synthetic ones.

Step 6. We organize the accounting of primary documents

All economic operations are reflected in accounting using primary documents. These documents are very important, since it is with their help that expenses are confirmed and they cause the most close attention.

For the organization of primary accounting, it is necessary to approve the applicable forms (unified or specially developed). If the forms are developed independently, you should remember about the mandatory details that must be present on them.

Mandatory details:

• Title of the document;
• document date;
• the name of the company that prepared the document;
• the content of the operation;
• units;
• the name of the position and signature of the persons responsible for compiling the document.

Document flow plays an important role in the organization of primary accounting.

Document flow- path accounting documents from the moment of their creation (receipt) until the moment they are archived.

For these purposes, the company should develop and approve a workflow schedule.

Step 7. Submit reports on time

Different taxation systems have a different list of reporting forms with different deadlines for their submission to the tax and other regulatory authorities. It is important to remember the dates of reporting, as the law provides for penalties for delay.

Create a tax calendar for your company. As a basis, you can take a calendar from the website of the tax department and select only those forms and dates that you need.

If you are doing your own bookkeeping, then it is very difficult for you to run a business and control all the reporting dates at the same time. In this case, a specialized accounting service that will send reminders of reporting deadlines can become a salvation.

Having prepared the reporting, pay attention to what methods of its delivery are available. Some types of reporting can only be submitted electronically, such as VAT. Some can be on paper. If reporting is submitted electronically, then think in advance how to organize it.

Methods for submitting reports electronically:

• through accounting firms;
• website of the Federal Tax Service (in the presence of a digital signature key);
• through online services.

5. Where to order accounting services LLC - an overview of the TOP-3 companies providing services

In the absence of a full-time accountant, it is sometimes difficult for the owner to keep records of the LLC on his own. Often after this it may be required.

To avoid such unpleasant moments, I recommend putting your company's accounting in the hands of professionals.

Internet accounting "My business" -Russian company, which provides an opportunity for entrepreneurs not only to keep accounting of their company, but also, if necessary, to use outsourcing accounting services of service specialists.

The service allows you to work in the "single window" mode. This is very convenient, because thanks to this technology, users can keep accounts, personnel records, payroll and send reports in one program.

Benefits of working for My Business:

• all accounting is built only on current legislation;
• there are step-by-step video instructions for working with the service;
• there is an opportunity to get expert advice;
• own reference and legal base.

Clients of this online accounting department no longer need to search for document templates, My Business provides them with a database of ready-made “correct” templates. If necessary, order the template you need for your company from service specialists.

A variety of offered tariffs will allow any user to choose the most suitable one for the purposes of a particular business. You can familiarize yourself with the conditions of work and select a tariff in more detail on the website of the Internet accounting department "".

2) BDO Unicon Outsourcing

BDO Unicon Outsorcing is a member of the BDO Unicon group in Russia and the BDO International network. The high competence and responsibility of the company's specialists allowed it to become No. 1 in the field of outsourcing of accounting functions in Russia in 2015.

The company offers its clients services in 4 main areas:

• accounting outsourcing;
• personnel outsourcing;
• outsourcing of IT processes;
• outsourcing of legal services.

The quality of "DO Union Outsorcing" services is confirmed by the Certificate of Compliance with ISO 9001:2008.

It is an accounting center offering professional accounting services in almost all areas of activity: from individual entrepreneurs running their business in the service sector to large companies engaged in manufacturing and construction.

Highly qualified specialists with many years of practical experience will quickly and efficiently draw up primary documents, calculate salaries and taxes, prepare and submit reports. Responsibility of BC "DebitCredit" is insured by insurance company "Allianz".

The accounting center pays great attention to confidentiality. All information received from the client is protected by a specially developed Privacy Policy. Even drafts, used papers and papers that have become unnecessary are destroyed on special equipment.

Have you decided to keep your LLC accounting on your own?

Read my tips, I'm sure they will help you.

Tip 1. Regularly monitor changes in legislation

In order not to miss important changes in the rules of accounting and tax accounting, I recommend that you constantly monitor changes in legislation in these areas. For this purpose, many accountants subscribe to the newsletters of the Ministry of Finance, the tax department, the Pension Fund of the Russian Federation, the Bank of Russia, etc.

Personally, I start my working day with an express acquaintance with the news feeds of these departments directly on their websites. This is how I “do not clog up” my e-mail, I only watch the news that is most interesting and important to me, if necessary, I “drag” them to my bookmarks.

I subscribe only to expert comments on innovations in the areas of accounting and tax accounting that have practical value. For me, such experts are the magazines Glavbukh and Taxes and Taxation. You can organize this process in your own way, the main thing is to track changes regularly.

Tip 2. Use special web services that simplify accounting

One of the most famous and reliable is the Internet accounting "My business". The service was created primarily for businessmen who independently conduct their business.

Intuitive interface, friendly professional support, free expert advice, document templates, useful video tutorials - this is what will make life much easier for entrepreneurs who do not have accounting skills.

Working in "" reduces the risk of errors and missed reporting deadlines. The service will "lead by the hand" of its user, starting from the formation of the primary document and ending with the submission of reports.

Do not neglect the services of accounting web services. They save a lot of time and nerves!

Tip 3. Choose the right taxation system

The taxation system has a great influence on the success and efficiency of a business. Choosing the wrong one can ruin even the most promising business.

Above, I have already written in detail about how to choose the right system. Now I offer an example that will show how the choice of system affects the performance of a business, and explain why it is important to choose the right tax system.

Example

Ivan Ivanovich Ivanov opened a company for the wholesale sale of snacks and chose USN "Income" for his business. He reasoned as follows: “The rate of 6% is the lowest. There is no hassle with reporting, I can do accounting myself. ”

So it is, but not entirely. See for yourself. Let's say Ivanov bought goods from a supplier for resale in the amount of 200 thousand rubles. Sold for 280 thousand rubles, while incurring costs in the amount of 30 thousand rubles. (delivery, loading and unloading, etc.).