How to keep accounts of the individual entrepreneurs: step-by-step instructions. Accountancy PI for beginners

At the registration stage, the entrepreneur should determine the taxation system for his future enterprise. After that, one more important question should be solved: who should be entrusted with the management of accounting. The IP has several options for its solution. Let's consider some of them.

Accounting

The IP has several possibilities:

1. Conclude an agreement with a specialized firm to support reporting. This method is considered the most costly in the financial plan. However, at the same time, such a way out of the situation completely eliminates the need to delve into the statements from the owner of the enterprise. Experienced specialists of competent companies accompany the reporting from the beginning to the end, represent the interests of business in various instances.
2. Hiring an incoming accountant. This option is not as expensive as the previous one. However, in this case there is a certain risk. The choice of an experienced specialist will be solely on the entrepreneur. Today it is rather difficult to find a person who can work at home and cope with the tasks perfectly. It is not so easy to determine at first glance the amount of knowledge and competence of a specialist. In such cases it is advisable to use the recommendations of acquaintances or business partners.
3. Accounting yourself. This is how many entrepreneurs, whose enterprises use special taxation regimes, act. Accounting PI on USN and other systems has a fairly simple scheme. With it, the amateur in this business can quite cope. Moreover, there are a variety of automated services, which detail the accounting for IP (for example, online accounting 1C: BusinessStart specifically for entrepreneurs without an accountant)

The latter option has a number of undoubted advantages for entrepreneurs.

How to keep accounts of the individual entrepreneurs?

A step-by-step instruction for entrepreneurs contains all the necessary information, allowing in a short time to deal with all the nuances of the system. As it was said above, various services were created to help the businessman. In addition, an entrepreneur can go to special courses. Such lessons will help to streamline the knowledge gained. Choosing this option, the entrepreneur significantly saves his money. However, such a "free" accounting for the IP requires time. This should be taken into account. Before you begin to delve into the rules of reporting, you need to familiarize yourself with the basic concepts of the system. They include, in particular, the very definition of accounting, the existing special regimes. Without an understanding of these elements, it is impossible to keep registers, to determine the expenditure and income parts, to pay salaries to employees, calculate tax deductions, and prepare report documents. All these operations in the complex account for the enterprise.

Basic concepts

Before explaining how to keep the accounts of the individual entrepreneurs, the step-by-step instruction includes an explanation of the key elements of the system. First of all, the entrepreneur must record the commission of all business transactions. There is an accounting documentation for this. It is used in three main directions:

1. Management.
2. Taxation.
3. Accounting.

Management accounting is an analysis of information provided in the financial documentation. Based on his entrepreneur assesses the efficiency of the enterprise, makes decisions, plans and optimizes activities, controls its progress. Accounting involves the direct management of financial documents of the company. This is done according to the requirements of the law. Tax is called accounting operations for the formation of taxation bases. Based on this documentation, a tax return is compiled, according to which the enterprise reports to the fiscal services.

OSHO

Consider the example of a general taxation regime, how to keep the accounting department of the individual entrepreneur. A step-by-step instruction contains indications that the entrepreneur must take into account all the economic operations performed. To fix them, you use the Book of Expenses and Revenues. In accordance with the information that is contained therein, at the end of the tax year the entrepreneur makes a declaration on f. 3-NDFL and deducts a tax of 13%. This payment must be made before April 30th. FLEG also assumes the deduction of VAT. For its calculation, all outgoing and incoming invoices, sales, purchases in relevant books are recorded. Based on the information contained in them, a quarterly declaration is formed, the tax is calculated at the rate of 18%. Payments are made until the 20th day of the new quarter for the previous one. If the activity of an entrepreneur is connected with cash, then it is necessary to keep a cash book and fill out income-payment orders.

Employees

In the presence of personnel, the entrepreneur must maintain personnel records of employees. He acts as their tax agent. The entrepreneur calculates and deducts income tax from employees, pays insurance contributions to the FSS and FIU. According to the staff, the IP reports:

1. In the IFTS on the average number of employees and their incomes (f. 2-NDFL). The first document is submitted before January 20, the second - until April 1.
2. In the FSS. The annual and quarterly statements on the f. FSS-4 until the 15th day of the month, which begins after the end of the reporting period.
3. In the MHIF and FIU. The RSV-1 form is handed over to these bodies before the 15th day of the second month from the end date of the year and each quarter.

If an entrepreneur works alone and does not act as an employer, he must deduct fixed medical and pension contributions "for himself".

USN IP

The tasks of an entrepreneur using a simplified system include filling out the Accounting Book with information on income at the base in 6% and receipts and expenses with a tariff of 15%. When using USN, an IP must file a tax return before April 30th. The reporting and contributions for personnel under this regime are similar to those at the OCHA. Property (for individuals) and income taxes are not paid. A simplified taxation system is considered the most popular among entrepreneurs. When using it, it's very easy to figure out how to keep the accounting department of the PI yourself. A step-by-step instruction contains a few points to follow. A simplified system is thus most suitable for small and medium-sized businesses.

UTII

This mode, together with the "simplified", is included in the category of special, preferential. However, when using UTII, the accounting for beginners will be more difficult. In this scheme, there is no need to take into account costs and revenues. The entrepreneur should only record the physical characteristics of the activity. Among them, for example, the area of the premises occupied by the store, the number of units in the transport fleet of the carrier and so on. All changes in physical indicators throughout the year should be reported when calculating the tax from the month in which they occurred. The compulsory payment is calculated in accordance with the basic profitability for a particular type of activity. The indicator is determined by local authorized bodies. In addition, it is necessary to know the deflator coefficients. These are the main points, which includes the accounting of IP. For start-up entrepreneurs, there are advisory centers. Clarify these or other nuances can be directly in the tax service.

An Important Moment

When using UTII, an entrepreneur must report every quarter until the 20th day of the month from which the new reporting period begins. The tax is paid until the 25th day. Entrepreneurs applying UTII are not required to keep records. However, this does not absolve them from compliance with the cash requirements and the order under which cash transactions are performed. Thus, the entrepreneur must have a Cash Book, the primary documentation that confirms the transfer of funds. The duty to make insurance payments and accountability for personnel remains.

Conclusion

Whichever tax system the entrepreneur chooses, the scheme will take some time to study. At the same time, it should be borne in mind that bills, recommendations, methodological materials are periodically amended, which should be monitored. It is advisable to install software that allows accounting in automated mode. The more so that the tax authorities accept reports electronically. It should be noted that the updating of programs takes place in accordance with the adopted legislative norms. This allows the entrepreneur to always be aware of the changes and make the correct documentation. In general, the study of taxation schemes is not particularly difficult. Specialists recommend starting with simplified, preferential treatment.