Bookkeeping in LLC independently

The conduct of a company (accounting) is a laborious task. It requires certain knowledge and skills. The task of choosing the special regime of taxation is greatly simplified. Nevertheless, it is necessary to know some details and details for the correct preparation and timely delivery of documentation. Let's consider further how accounting is conducted in LLC. The article will also talk about the requirements for documentation, the timing of reporting, the responsibility of business entities for violation of regulations.

General requirements

Accounting in the LLC on the USN begins with the following:

1. Approvals of the company's financial policy.
2. Development and approval of forms of registers.
3. Definitions of incoming account balances, if the company does not recover data on such sources as:

• Constituent documents ("Charter capital", p. 80);
• Bank statements, cash documents, advance reports ("Cashier" account 50, "Settlement accounts", p. 51, p. 71);
• Reconciliation acts with creditors / debtors (accounts 60 and 62);
• Inventory documents for balances in production, in the warehouse ("Finished goods" item 43, "Goods" item 41, "Materials" item 10);
• Reconciliation acts with social funds and IFNS;
• Payroll accounts;
• Cards of forms HMA-1, OS-6a (OS-6).

Explained

Accounting in OOO, operating on a simplified system, is mandatory from 2013. However, before starting the preparation of financial statements, it is necessary to develop and approve the company's financial policy. The documentation establishes methods and methods of accounting, forms of primary documentation that will be used. Financial policy should reflect the activities for the year ahead. Only after its development and approval can start direct accounting in LLC.

Process Specificity

Accounting in the accounting department involves the preparation of a balance sheet and a report on losses and profits. At the same time, there is no need to calculate foreign exchange rates, since all transactions are valued according to the indicators that were in force at the date of their execution. The bookkeeping of enterprises is necessary to obtain reliable and complete information about the financial activities of companies, the movement of funds, the results of economic activities. The completed documentation is provided to interested users, and also submitted to the monitoring authorities. Responsibility for the conduct of the organization's accounting department is borne by its head. If the director does not have enough skills or knowledge on this issue, he has the right to entrust reporting to specialized companies. Also in the state there can be an employee, whose duties will include the formation of documentation. Some managers with sufficient experience prefer self-management of accounting.

Features of the simplified system

USN provides that the company has a limit on the number of staff. The number of jobs should not be more than a hundred. This is due to the fact that the simplified regime is provided exclusively for representatives of small businesses. Being on USN LLC pays one of two established taxes. Consider them.

6% or 15%

Legislation provides for two types of tax. The first is a fee from income. It is 6%, the second - from the income minus the expense (15%). The first type is suitable for those companies that are primarily engaged in the provision of rental, accounting, legal services, repair work. Such activities do not require initial investment or serious costs. Tax in 15% is most often used by companies engaged in construction, remote or other trade. The disadvantage of the second option is that the tax is paid, even if the expenses exceed the income.

Other fees

In addition to the above taxes, LLC pays:

• NDFL from the salary of employees and dividends.
• Insurance premiums.
• Property tax.

As for the latter, it is payable also when using the simplified tax system. This requirement has been in place since 2015. Previously, this tax was abolished, but then introduced again.

The enterprise is exempt from payment:

• Communal taxes.
• VAT.
• Income tax and a number of others.

From the above information, it can be concluded that the principal difference between the simplified system and the usual one is a significant reduction in the amount of taxes levied and, accordingly, in settlements on them. Accounting in the LLC, therefore, takes much less time.

An Important Moment

If necessary, the company can change the object of taxation. However, it is necessary to observe the established timeframe. The change in the object of taxation can be made only after the end of the reporting period. Until 31.12 of the current year it is necessary to file an application (it is possible in an arbitrary form) to the tax inspection at the company registration address.

Who can use the simplified mode?

To apply the USN is allowed LLC, which:

1. They do not have their own representative offices or branches.
2. Do not engage in insurance (NPS including), banking, gambling, are not a pawnshop.
3. Do not belong to budgetary or foreign enterprises.
4. They are not participants in financial markets or investment funds.
5. The aggregate book value of intangible and fixed assets is not more than 1 million rubles.
6. Income for the last 9 months. - less than 45, per year - less than 60 million rubles.

What to hand over to the Federal Tax Service?

Filling of the documentation has its own difficulties carried out in accordance with the established procedure. For example, the management of home accounting does not require compliance with legislative requirements and, importantly, regular submission to control services. The manager or an authorized employee should know what documentation should be provided. It includes:

• Declaration on simplified treatment.
• The balance sheet (f. # 1).
• Report on losses and profits (number 2).
• Documentation on the average number of employees.

Terms of delivery of accounts

The accounts are submitted once a year. Quarterly documentation is used for external or internal users. It is not necessary to submit it to the supervisory authority. The above statements should be submitted by March 31 of the next period. An exception is the documentation of the number of employees. This reporting is submitted before January 20 of the next period.

Compilation of a report

Those entrepreneurs who carry out bookkeeping in LLC independently, should know that in the absence of commercial activity, co-founders are not required to pay contributions to the PF or taxes. In accordance with the current legislation, the amount of balance sheet profit or losses and their individual elements are indicated in the reporting. The documentation indicates:

• Operating income and expenses.
• Losses / income from sales activities.
• Non-commercial expenses / income (fines, debts).

In addition, the reporting reflects production costs, management and commercial costs, the tax amount payable, as well as net realizable profit. Revenues are calculated by accrual method from the moment when the counterparty fulfills its obligations.

A responsibility

Managers who carry out bookkeeping in LLC independently, it is necessary to take into account that the debt obligations of the company meets its authorized capital. If the financial documents are not drawn up correctly, the timing of the submission to the control bodies is sanctioned. If the company shirks reporting, provides deliberately false or misleading information about proceeds, destroys documents intentionally, the manager faces administrative liability. Criminal punishment is provided for tax debts if the amount exceeds 1 million rubles. At the same time, repayment of obligations to the budget does not guarantee the refusal to start production under the Criminal Code. If the tax is incorrectly calculated, the manager faces a penalty amounting to 20% of the amount that has not been received.

Features of delivery of documentation

The head of the enterprise provides to the Social Insurance Fund:

• A statement reflecting funds.
• The report, which confirms the type of activity of the company.

At the end of the financial year, the calculation of pension contributions and land tax is carried out. In the PF it is necessary to pass:

• Documentation of employee income.
• Declaration on land, transport taxes.

Even if the enterprise does not have hired workers, and economic activities are not carried out, it is necessary to hand over the accounts. In this case, it will be zero.

Changes

Since 2016, regions can themselves set preferential rates for taxes. This provision applies to LLCs working on USN. The preferential rate can be applied for certain areas of activity, and for specific payers. The change is also introduced for the minimum tariff size. Now it will be 3%, instead of 5%, as it was in the previous year. You can apply this rate only by the formula of the difference between the revenue and expense parts and for five years from 2017. The reporting date from 2016 is carried out electronically. Tighter responsibility for violations. So, if there are errors in the documentation, the fine is increased to 5-10 thousand rubles. In the case of the first violation, up to 10-20 thousand rubles. - when repeated. In addition , an accountant can be removed from office for several years. The main means since 2016 is property with a value of 100 thousand rubles. (inclusive).

Transition to a simplified system

In general, the procedure is not accompanied by any difficulties. Nevertheless, to observe the general order it is necessary and to take into account a number of nuances. You can go to the USN by submitting an application:

• Immediately after the registration of the company (within 5 days).
• At any time and start using USN from next year.

In the application it is necessary to indicate:

• The amount of income for the previous 9 months.
• Total number of employees.
• The cost of NMA.
• Fixed assets.
• Object of taxation.

Due to the fact that the legislation does not establish any additional requirements, the application is filed once. When you move to a new location or when a new reporting period comes, you do not need to re-fill the document.

Basic conditions for the transition

Transition to the USN is allowed if:

• The amount of income for the previous 9 months. (Going in a row) is not more than 45 million rubles.
• The total number of employees is not more than 100.
• NMA and OS - does not exceed 100 million rubles.
• The participation of outside companies is no more than 25%.

Legislation provides for conditions for ending the use of the simplified regime. They include:

1. Voluntary decision of the company's management to make a transition to the OSHO.
2. The company has ceased to comply with the conditions under which the use of simplified special mode is allowed.

If there are no employees at the enterprise, by the end of the year a declaration on the used taxation system shall be submitted to the tax service before April 30.