Your own accountant: when, how, why, why and who needs it? Accounting info Do I need to keep records 1s.

Encyclopedia of Plants 08.05.2022

Encyclopedia of Plants

Setting up accounting parameters in 1C 8.3 is one of the first steps that you must take before you begin full-fledged work in the program. It is on them that the correct operation of your program, the availability of various functionality and accounting rules depend.

Starting from the version of the program 1C: Accounting 3.0.43.162, the interface for setting accounting parameters has changed. Also, some parameters began to be configured separately.

Go to the "Administration" menu and select "Accounting Settings".

This section of settings consists of six items. Next, we will look at each of them. All of them allow you to influence the composition of the subconto for certain accounts and subaccounts.

Initially, we already have flags set in two items that are not subject to editing. You can also enable additional accounting methods.

This setting was also completed. It is impossible not to use the “By nomenclature” item, but the rest of the settings can be edited if necessary. The list of accounts and subcontos affected by these settings is shown in the figure below.

Here, subconto 41.12 and 42.02 accounts are managed. By default, only warehouse accounting was set. It is predefined and we cannot edit it. In addition, this type of accounting can be kept according to the nomenclature and VAT rates.

Cash flow accounting

This type of accounting will necessarily be conducted according to the r / s. It is also recommended to additionally take into account in 1C 8.3 the movements of DS according to their articles for additional management accounting analytics.

You can keep records of this type of calculation both for employees as a whole and for each separately. These settings have a direct impact on subcontos 70, 76.04 and 97.01 of accounts.

Accounting for expenses will necessarily be carried out by item groups. If you have a need to prepare audited financial statements in IFRS, it is also desirable to keep records by cost elements and items.

Salary settings

To go to this package of settings, you need to follow the hyperlink of the same name in the form of accounting parameters. Many settings here should be left as default, but you still have a lot of room for action.

General settings

For completeness of the example, we note that payroll and personnel records will be maintained in this program. Of course, there are limitations here, but if there are not many employees in the staff of your organization, then the functionality of 1C: Accounting will be quite enough.

You will see a list of settings for each organization that is accounted for in the program. Let's open the setting for Konfetprom LLC.

Here you can specify how wages will be reflected in the BU, the timing of its payment, vacation reserves and any special territorial conditions.

Let's go back and follow another hyperlink.

Among other things, you can also change the ordering of the list of employees in documents and customize print forms.

Allows you to set up lists of types of accruals and deductions. Initially, they are already filled with some data.

Also, in this section 1C, you can enable the availability of the functionality of sick leave, vacations and executive documents. The setting is available only if there are no organizations with more than 60 employees in the database.

The last setting is very useful, since when editing, all its amounts will be recalculated automatically.

This section is necessary in order to indicate the methods for allocating labor costs and mandatory insurance premiums with a payroll to accounting accounts. Initially, these settings are already filled in, but, of course, you can adjust them.

Personnel Accounting and Classifiers

It makes no sense to describe these last two sections in detail, since everything is intuitively clear here. Classifiers are already filled in and often leave these settings untouched.

Other settings

Let's go back to the accounting parameters form and briefly review the remaining settings.

Terms of payment by suppliers and buyers determine after how many days the buyer's debt to us will be considered overdue.
Printing of articles- setting their presentation in printed forms.
Filling in prices sale allows you to set from where the price will be substituted in the relevant documents.
Planned price type affects the substitution of prices in documents related to production.

Some of these 1C 8.3 settings were previously made in the accounting parameters. Now they are placed in a separate interface. You can also find it in the main menu.

The configuration form is shown in the figure below. Here, by going through the sections, you can set up income tax, VAT and other data.

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Introduction

Bibliography

Introduction

Currently, there are several dozen relatively well-known software products, but it can be said without exaggeration that the software of the 1C company, designed to automate various types of accounting - accounting, warehouse, trade, etc., is the most common and popular in Russia and CIS.

"1C: Accounting" version 7.7 is, in fact, one of the functional components of the technological (software) platform "1C: Enterprise".

There are only 3 such components, which, according to the developers, should cover the area of various accounting tasks as much as possible.

The "Operational Accounting" component is designed to automate the accounting of business operations of an enterprise in real time. For example, to automate warehouse, trade accounting.

The "Calculation" component can be used to automate complex types of periodic calculations, for example, payroll in a large enterprise with a lot of structural divisions, etc.

And finally, the "Accounting" component, which is considered in the test, is designed to automate accounting of almost any complexity.

The purpose of the control work is to study the information system "1C: Accounting" version 7.7.

Thus, the object of study is the subsystems of the program "1C: Accounting", the subject is the reflection of business operations in accounting in this program.

In the course of studying the material, the sources of literature of the following authors were used: Mushtovaty I.F., Baydakova V., Dranishcheva V., Krayushkina A., Kuznetsova I., Lavrova M., Monicheva A.et al.

1. Accounting in practice in the program 1C: Accounting

1.1 Accounting operations for finished products

In the "1C: Accounting" configuration, the method of accounting for finished products is set by a periodic constant in the "Operations" menu, which is called "Method of accounting for finished products and semi-finished products".

Before starting to work with the program, it is necessary to fill in the reference book "Types of products, works, services", defining for each element of the reference book the "Nomenclature type" (for finished products - this is "Product", respectively). The elements of this directory are objects of analytical accounting on account 20 (subconto 1).

During the month, production costs are collected on the debit of account 20 for each type of product and for cost items. In order for production costs to be attributed to the cost of a certain type of finished product, in all directories and documents where account 20 is used, it is necessary to indicate the type of product in the cost of which these costs should be included. For example, when filling out the "Employees" directory for employees directly involved in the production process, it is necessary to indicate the cost of which products the wages of a particular employee are related to.

Consider the method of accounting for finished products at actual cost using the example of an enterprise that produces several types of products.

Let's consider successively the stages of the production cycle:

2. Third Party Services.

3. Product release.

5. Closing of the month.

1. Issue of materials to production.

The release of materials into production is carried out by the document "Movement of materials".

In the document, the type of transfer "Transfer to production", the account for allocating costs 20 and the type of item to which the materials are transferred are selected. Below are the postings that are generated during the document (in our case, the release of materials for the production of paving slabs):

2. Third Party Services. In the "Third Party Services" document, account 20 is selected as the offsetting account, and the name of the material is selected as subconto 1.

3. Product release.

The release of products is carried out in the program by the document "Transfer of finished products to the warehouse". Arriving at the warehouse of finished products during the month, we do not always know its actual cost (for example, wages and depreciation will be charged to costs only at the end of the month), so finished products are brought to the warehouse at the planned cost (column "Cost" of the document). To automatically enter the planned cost in the document in the "Nomenclature" reference book, the released products must have the "Planned cost" attribute filled in, that is, the approximate amount of costs for the production of one unit of this product. When calculating the cost of production, the postings will be generated based on the planned cost specified in the document, in our example, the documents "Transfer of finished products to the warehouse" will form the postings:

4. Sales of finished products.

To do this, a document "Shipment of goods, products" is created. In the document, in the "Price" column, the selling price is indicated, while postings are generated:

Debit 90.2.1 "Cost of sales not subject to UTII" Credit 43 "Finished products".

Debit 62 "Settlements with buyers and customers (in rubles)" Credit 90.1.1 "Revenue from sales not subject to UTII"

5. Closing of the month.

Closing the month is the final stage of the production cycle, a document that closes accounts 20 and 40, which, in the absence of work in progress, should not have balances at the end of the month. It would not be superfluous to recall that before the formation of the "Closing of the month" document, it is necessary to post all the documents that form postings to the debit of account 20, including payroll and depreciation.

When performing the action "Calculation and adjustment of the cost of GP and PF" (which is performed when posting a document at the end of the month):

1. Account 20 is closed in the debit of account 40 in terms of expenses attributable to the cost of products released in the current month;

2. Direct costs are allocated to the cost of manufactured products (write-off from account 40);

3. Adjustment of write-offs of products to their actual cost.

When posting the document "Closing the month" with the checkbox "Generate a report when posting the document" checked, you can generate a report that will allow us to consider in detail how the cost of finished products was calculated and adjusted.

In the month-end report, the rows that are highlighted in darker color and underlined are the so-called "links" that can be opened with a mouse click. In our example, the lines "Calculation of the cost of manufactured products and semi-finished products" and "Adjustment of the cost of products and semi-finished products" will be underlined. The data of this report is the same as the analysis of account 20 by subconto, but presented in a more visual form. In addition, the amount of direct costs that "fell" on the cost of each type of product by cost items can be deciphered by double-clicking in column 4 of the corresponding line of the table.

Column 7 can also be deciphered by double-clicking, and a report is obtained by type of product, where its planned and actual cost is compared.

A negative adjustment is obtained if the planned cost of output (which we indicated in the "Product output" document) exceeds the actual amount of costs for the release of this product, a positive one - if the amount of costs for output exceeds the planned cost of output.

1.2 Current account transactions

accounting operation payroll

1. A vendor invoice has been accepted for payment for materials to be delivered to the warehouse

To pay for the receipt of materials, it is necessary to draw up a payment order to the bank on the basis of the invoice presented by the supplier of materials. To issue a new document, select the "Payment Order" item from the "Documents" menu. It indicates the current account from which the recipient should receive the funds. For this, there is a button in the upper left corner of the document form. Next to the button it is indicated which current account and in which bank is selected. By default, this is the main current account, which is indicated on the Bank tab when filling out information about the organization. The account is selected from the directory "Bank accounts" of the organization.

The number and date of the payment order are indicated in the relevant details of the form. The "Recipient" attribute is selected from the "Contractors" directory.

Details "Account recipients" and "KPP recipient" is filled in automatically when selecting a recipient from the directory. If necessary, the beneficiary's account can be changed by selecting another account from the Settlement Accounts directory, which is subordinate to the Counterparties directory. The payer's checkpoint is set automatically when choosing your account.

When compiling a payment order, no entry is generated in the Journal of Business Transactions. All saved payment documents are in the "Payment documents" journal.

Since the accounting policy does not provide for the conduct of operations on account 15, as well as on account 16, the enterprise LLC "Leader" creates a document "Payment order" without postings when accepting invoices for payment.

1. Paid to supplier for materials. The operation of the movement of funds on the current account of the organization. The document "Extract" comes to the accounting department from the bank along with payment orders from another enterprise and bank memorial orders. It reflects the initial balance as of the current date when the transactions were made, income and expenditure, the final balance on the bank account of this enterprise. To enter this document, you must select the "Extract" item in the "Documents" menu. The document indicates the current account of the organization. By default, the program uses the main current account from the information we entered about the organization. Then you need to select the type of statement (ruble). By pressing a key, a new row is entered into the tabular part. First you need to select the type of cash flow from the directory, the number and date of the payment order or memorial order, enter the purpose of the payment, select the corresponding account (60). Select "Subconto" - the names of the counterparty and the contract, "Type of subconto" - is entered automatically. Specify the amount of income or expense. In this case, the cost. Next, select the number and date of the payment order from the "Payment Documents" journal, after which a checkmark is placed in this journal. The "Bank Statement" document automatically generates the specified transactions in the Operations Journal, which can be entered through the "Operations" menu. All documents of this type are stored in the Bank journal.

1.3 Operations for the accounting of materials in the warehouse

1. The person receiving materials from the supplier's warehouse provides the document "Power of Attorney" to this warehouse. The printed forms of the power of attorney correspond to the standard interbranch form No. M-2 and No. M-2a. The document is located in the Documents - Power of Attorney menu.

The heading of the document indicates the employee of the organization to whom the power of attorney is issued. It is selected from the directory "Employees". The supplier is selected from the "Contractors" directory.

This information is then duplicated in the corresponding details of the document. Further, if necessary, the basis document for obtaining goods and materials, its number and date is entered.

The tabular part is filled in the following ways:

The line is entered either manually, that is, from the keyboard, while the unit of measurement of goods and materials and their number are indicated.

Pressing the Select button. Only, unlike the previous document, the program will first prompt you to select goods and materials, and only then will open the window of the corresponding directory for selection.

The printed form of the power of attorney is formed with a detachable spine. To do this, use the "Print" button. The Proxy log is located in the Logs menu. Its additional columns are "Employees" and "Supplier".

2. Materials are credited to the warehouse from the supplier.

For this operation, the document "Receipt of goods" is intended.

The document is located in the menu Documents - Accounting for materials - Receipt of goods. First you need to fill in the details "Type of receipt", and depending on it, then you need to select the details "Supplier" and "Contract". To do this, you need to select information from the "Counterparties" directory and the "Contracts" directory subordinate to it. After that, fill in the requisite "Warehouse". The directory "Storage places" is "attached" to it, where you need to select the warehouse to which the goods are received. In the "Advance payment" props, you must select one of the options:

Do not read;

Only by agreement;

Without a contract.

In the lines you need to enter the names of the materials according to the invoice from the supplier, choosing them from the stock list directory. Postings in the Journal of business transactions are formed for each line of the tabular part of the document "Receipt of materials". In the debit part of the posting, account 10.1 is indicated, the name of the specific material and its storage location.

The credit part of the transaction is account 60.1 “Settlements with suppliers in rubles, indicating the counterparty and the contract. For each received material, you must specify its quantity. The following units of measurement are used to account for materials in warehouses: kilograms, meters, pieces. All documents of the section "Accounting for materials" are stored in the journal of the same name. In its columns you can find information about the type of documents contained in the journal, their amount and the object where they were credited and transferred, or from whom they were received.

1.4 Operations for accounting for settlements with personnel for remuneration

Accounting for personnel remuneration is kept on balance account 70. Analytical accounting is organized according to the subaccount “Employees” and “Types of accruals”, which correspond to the elements of the directory “Employees” and “Types of accruals (payments)”. It is located in the menu Directories - Employees and Types of accruals. The employee directory has a three-level structure, which makes it possible to flexibly organize analytical accounting for employees of the organization.

The lookup element form includes five tabs that group various information about the employee required for payroll calculation.

The "General information" tab contains basic information about the employee. You must enter the following information in your details:

Employee's TIN number;

His last name, first name, patronymic;

Gender, date of birth, PFR number, country of permanent residence, position;

The department in which the employee works - by selecting from the "Departments" directory. For example, "Administration" or "Workshop". Using the "Nature of work" switch, indicate what type of labor relationship is established with the employee: "Primary place of work" or "Work under a work contract";

date of employment;

Date of termination, if applicable.

On the “Salary accrual” tab, there are details in which the following information is entered for calculating the employee’s salary: the employee’s monthly salary, the account for allocating the costs of accrued wages and its analytical features.

The next tab "Taxes and deductions" includes the data necessary to calculate the personal income tax. The following information must be entered in its details:

Personal income tax balance at the beginning of the current year;

Type of deduction - by selecting from the list;

Number of Children - An additional deduction of RUB 600 will be presented in the calculation of the tax for each child, until the amount of the total annual income exceeds the established limit of deductions.

The two remaining tabs contain information about the initial data for calculating the tax and passport data. In their details, respectively, it is required to indicate the gross income from the beginning of the year (if the employee has not been working in the organization since the beginning of the year) and all the data of the employee's passport. After entering all the data about the employee, the directory element must be recorded by pressing the OK button.

Also, being in the form of a directory, you can print reports for one or all employees on a working date, as well as enter orders regarding personnel records. The buttons Report for all employees, Report for employee, New order are intended for this.

The document "Payroll" is intended for automatic calculation and payroll. The document is located in the menu Documents - Salary - Payroll.

As a rule, the last working day of the month for which the salary is calculated is selected as the date of the document. In the "Division" attribute, you need to select the division whose employees should be paid salaries. If the department is not selected, then the salary will be accrued to all employees of the organization. The tabular part of the document can be filled in by manually entering lines - by selecting employees from the list or using the button<Заполнить>. In the latter case, the program will automatically fill in the lines of the tabular section with employees of the selected department (or the entire organization) and put down their salary in the appropriate column. The amount of accrued salary in the amount of salary can be adjusted manually. After all the details of the header and the tabular part are filled in, it must be done using the button of the same name.

The program will automatically generate all the necessary postings.

Dt 26 Kt 70 Dt 70 Kt 68

Dt 20 Kt 70 Dt 70 Kt 68

The first entry reflects the payroll transaction for this employee. The second entry determines the accrual of the calculated personal income tax for this employee. After posting the document, you can print pay slips and pay slips for each employee using the Print button.

2. A brief overview of operations for payroll and personnel records in the program "1C: Accounting 8.0"

Personnel accounting.

The personnel of the enterprise are all individuals registered as "employees" of one of the organizations of the enterprise (the document "Employment" was held for them).

Employment at an enterprise can be carried out subject to the following restrictions arising from the labor legislation of the Russian Federation: one and the same person (in our terminology - an “individual”) can be registered as an employee of several organizations. But, at the same time, he can have his main place of work only in one of them - in other organizations he must be registered as an external part-time worker.

The document “Order on employment” also indicates all the basic data necessary for calculating salaries, namely:

Salary - the amount that will be offered as a result of accrual after filling out the document "Payroll";

Method of reflection in accounting - a method of reflection in accounting of the amount accrued to the employee.

In the directory of individuals, when creating a new or editing an existing element, the data for calculating personal income tax is indicated (the "personal income tax" button on the command panel), namely:

Deductions - for automatic accounting of standard deductions to which an individual is entitled in accordance with the law: for the individual himself, subparagraphs 1-3 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation; for children, subparagraph 4 of paragraph 1 of Art. 218, for this deduction, you must specify the number of children.

Deductions in accordance with subparagraphs 3 and 4 of paragraph 1 of Art. 218 of the Tax Code of the Russian Federation are provided if the total income of an individual does not exceed 20,000 rubles. - this condition is controlled automatically in the program;

Data from the previous place of work - data on income at the previous place of work to control the total income of an individual in the form of 12 amounts for the specified year.

All calculations of the amounts of accruals and deductions are carried out directly in the form of the document "Payroll" (see the "Salary" menu).

Thus, any accrual is carried out according to the following scheme: a list of employees working in the next month is filled in, the amount of their salaries and the amount of personal income tax is automatically calculated.

If necessary, the calculated amounts are adjusted; the amounts of personal income tax are recalculated, taking into account the adjustments made, as a rule, automatically, for which the button "Calculate personal income tax" is intended; if necessary, the calculated amounts of personal income tax are adjusted.

Personal income tax for tax residents of the Russian Federation is calculated automatically at a rate of 13% on all income of an individual accrued to him as an employee of an organization on an accrual basis from the beginning of the tax period. Personal income tax for employees who are tax non-residents is calculated automatically at a rate of 35% separately for each month's income. The document is posted - previously calculated amounts (or entered directly into the document) are recorded as accrued.

The results of payroll calculation should be reflected in accounting and tax accounting with varying degrees of detail, regardless of whether they are performed automatically or not.

To solve this problem, the document "Reflection of wages in accounting" is intended. The document contains a button for automatically filling a part with accounting data. In automatic mode, the document is filled out based on the payroll data and taxes from the payroll, performed in the payroll subsystem, and on the basis of the methods specified by the user for reflecting wages in accounting and tax accounting (menu "Salary" - "Personnel Accounting" and the data of the documents "Order about hiring").

Keeping the methodological legacy of "1C: Accounting 7.7", the eighth version has many significant advantages:

1. Implemented the ability to keep records of several organizations in a single information base. It is possible to use common lists of goods, cost items, counterparties, etc., which eliminates the need for double entry of information and allows you to maintain full accounting consolidation.

2. Simplified taxation system. Accounting for the simplified taxation system (STS) is implemented on a separate chart of accounts. At the same time, each organization can keep records under the general or simplified taxation system within the same information base.

3. A separate chart of accounts for tax accounting has been introduced. The comparability of accounting and tax accounting data has been simplified, which is important for meeting the requirements of PBU 18/02 “Calculations for income tax”. In the new configuration, accounting of distribution costs, accounting of indirect costs (the "Direct Casting" method), as well as the operation of writing off costs are automated.

4. Introduced batch accounting. The flexibility of keeping records within the framework of PBU 5/01 "Accounting for inventories" is significantly increased. In the new program, you can apply various estimates of inventory at their disposal, such as FIFO, LIFO and at average cost, independently for accounting and tax accounting of one or more organizations.

5. Implemented optional analytical accounting for storage locations. For warehouses, quantitative or quantitative-cumulative accounting can be maintained. In the first case, the assessment of inventories for the purposes of accounting and tax accounting does not depend on which warehouse they are received from. The options for customizing reports by users have been significantly expanded. For the first time, the 1C program contains an interactive report builder that allows you to generate any custom reports without the participation of a programmer.

Bibliography

1. Baidakov V., Dranishchev V., Krayushkin A., Kuznetsov I., Lavrov M., Monichev A. 1C:Enterprise 8.0 Embedded language description. In 4 volumes. - M .: Firm "1C", 2004. -257 p.

2. Belousov P.S., Ostroverkh A.V. 1 C: Enterprise 8.0 from 8.1. Practical guide. - M.: 1C-Publishing LLC, 2008.-286 p.

3. Gabets A.P., Goncharov D.I., Kozyrev D.V., Kukhlevsky D.S., Radchenko M.G. Professional development in the system 1C: Enterprise 8. - M .: LLC "1 S.-Publishing"; St. Petersburg: Peter, 2007.-808 p.

4. Smooth A. A. 1C: Enterprise 8.0. - St. Petersburg: Triton, 2005. - 256 p.

5. A set of questions for the certification exam for the program "1C: Trade and Warehouse" version 7.7 with examples of solutions. - M., 2007. - 112 p.

6. Mitichkin S.A. Development in the 1C Enterprise 8.0 system. - M .: 1C-Publishing LLC, 2003. - 413 p.

7. Mushtovaty I.F. Accounting computer. 1 C: Accounting 7.7 / 8.0 / I.F. Mushtovaty, E.E. Balabaichenko, G.N. Lebedeva - Rostov-on-Don: "Phoenix", 2005. - 348 p. - (Tutorial)

8. On the release of new editions of standard configurations "Accounting" and "Trade + Warehouse" of the program system "1C: Enterprise 7.7" - M., 2005

9. Radchenko M.G. 1C:Enterprise 8.0. Practical developer guide. Examples and typical techniques. - M.:, LLC "1C-Publishing", 2004. -656 p.

10. Radchenko M.G. 1C: Enterprise 8.1 Practical guide for the developer. Examples and typical techniques.-M.: 1C-Publishing LLC. St. Petersburg: Peter, 2007.- 512 p.

11. Sushchenya V.V. Solving the problems of payroll and personnel accounting. Methodological materials for the listener of the certified course. - M.:, LLC "1C-Training Center No. 3", 2004. -116 p.

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Benefits of outsourcing bookkeeping services:

Quality . 1C is a recognized leader in the business software market in Russia, which means that our employees are well versed in accounting. The quality of accounting from our specialists is unrivaled!
Benefit. You may not have a full-time accountant, which means you can save on salaries, vacation pay, bonuses, workplace maintenance, as well as server maintenance and the purchase and updating of software products.
Convenience. The provision of accounting services in outsourcing mode relieves the manager of the need to control the work of a specialist. Remote employees are directly interested in the highest quality of their work.

Now professionals will be engaged in rendering of services in accounting!

The market leader in specialized accounting software products, 1C, has launched for its customers and everyone who wants to meet the requirements of the time, the 1C: Accounting Service project. The accounting service for companies in Moscow, St. Petersburg and in the regions is a great opportunity to save money and time, while improving the quality of doing business.

We offer:

bookkeeping,
preparation and submission of reports via the Internet,
personnel management,
tax calculation,
consultations.

How much does accounting from 1C partners cost?

The prices for our services in Moscow and other cities directly depend on the size of the enterprise, the taxation scheme and the amount of profit. Contact one of the partners of 1C to calculate the specific cost of providing accounting services.

In any case, the cost of remuneration and training of a full-time accountant, as well as professional programs and other costs, will not withstand any competition with the prices for our services.

Starting a small business, every entrepreneur must take care of maintaining accounting records. Many argue that there is no need for a private entrepreneur to keep financial documents, so they miss this point. This issue needs to be dealt with at the stage of creating a private enterprise. Let's consider why the execution of financial documents is necessary, how to properly manage IP accounting.

The question of maintaining accounting papers arises when choosing a taxation system. A competent approach at this stage allows you to choose the minimum tax burden, taking into account the scope of the company. Initially, it is necessary to understand the types of taxation in order not to accidentally find yourself outside the law with your business. Properly selected mode allows you to take advantage of tax benefits. In situations where you cannot figure out on your own how to keep accounting for IP, which system is better, you can turn to a third-party accountant for help.

An individual entrepreneur is obliged to report on taxes within the time limits established by law. Violation of the deadlines for filing documents through ignorance does not relieve the defendant from an administrative penalty. The terms of transition to the chosen taxation system after registration of the company and obtaining a certificate are legally established. This period is only 30 days. If the owner of the enterprise has not decided on the choice, the OSNO will be assigned by default. For start-up entrepreneurs, in most situations, such a tax burden is not suitable.

Features of independent management of IP

According to Law No. 402, an individual entrepreneur is not required to start documentation on finances, but this does not give the right to refuse taxes. Under the tax accounting understand the collection of information and its generalization to calculate the tax base and mandatory payments. There are several types of financial documentation: cash and bank statements, primary documentation, information about employees, and others.

1C support LINK will help to collect all financial processes in a single database, which will also simplify accounting. The formation of the base can be entrusted to a full-time employee or hire a specialist from an outsourcer company. Despite the fact that it is not necessary to maintain accounting records, it is necessary to create a workflow for running your own business from the point of view of practicality.

Preliminary it is recommended to calculate the planned income and expenses. The resulting value will help you choose the tax burden. The owner of IP needs to choose the optimal type of taxation. There is a basic OSNO mode and 4 specialized subspecies. The amounts of taxes for each of them, depending on the business processes at the enterprise, can vary significantly. In the simplified mode, it is much easier to keep accounting records.

Each regime has its own tax reporting. It is necessary to study the sample documents for the selected type, they are available on the official website of the Federal Tax Service. It should be decided how many workers will be hired to perform production tasks, if necessary. For personnel, several types of reporting are submitted to the Federal Tax Service, the Pension Fund of the Russian Federation and the tax office. Personnel documents are stored at the enterprise for a certain time in accordance with the law. To independently understand how IP accounting is done, it is recommended to use the 1C: Accounting platform or the 1C: Entrepreneur online service. But with many financial transactions and a large turnover, it is better to entrust accounting to a specialist.

Accounting on OSNO

It is appropriate to keep taxes on the OSNO only in situations where it is impossible to switch to a simplified procedure. An entrepreneur must submit the following types of reports:

3-NDFL and 4-NDFL;
VAT declaration;
personnel report.

IMPORTANT! It should be remembered that these types of reports must be submitted at different times, so it is necessary to study the schedule for submitting documents. Failure to meet the deadlines is fraught with penalties and unpleasant surprises up to account blocking.

This type of taxation involves mandatory tax reporting in accordance with the norms of the tax code of the Russian Federation. All facts relating to economic activity must be recorded in handwritten or electronic format, but with a large number of transactions, it is quite difficult to keep nomenclature records. The information in the ledger is displayed for each item, and you have to keep track of the dates of receipt and sale, including advance payments, in order to correctly post the amounts of income and expenses.

Features of maintaining documents on the simplified tax system

Under the simplified system, one declaration is submitted annually with the payment of an annual tax without advance payments. This regime assumes accounting for income only, while the tax rate will be equal to 6%. Advance payments are made quarterly. They will be taken into account when calculating annual payments.

In the Income minus expenses mode, reporting is more difficult due to the need to submit documents for actual expenses. In order for the amounts of expenses to be recognized by the tax office, they must be drawn up correctly. Costs should be economically justified, they should be included in the list specified in Article 346.16 of the Tax Code of the Russian Federation.

Bookkeeping in 1C

The best platform for conducting IP activities is 1C: Entrepreneur. It allows you to generate the entire package of documentation through an online service using any taxation system. The advantages of the platform include:

automated reporting;
conducting mutual settlements with counterparties, cash transactions;
calculation of mandatory payments and wages;
control of payment of bills, income and expenses, volumes of trade.

Document management is possible from any computer connected to the Internet. All information is stored in the cloud and has strong cryptographic protection that prevents data leakage. You can deal with the functionality of the platform yourself, while the entire document flow will comply with the requirements of the law. You can also use boxed products 1C 8, 1C: Management of a small company 8 and others.

More details about this can be found on the Internet. For example, on this page you have the opportunity to get acquainted with information about the 1s cloud http://systems36.ru/products/1s-v-oblake/