Who issues accounting statements for small businesses. Financial statements of a small enterprise

Accounting reporting is an important component of the modern enterprise. Thanks to it, you can get a complete picture of economic and financial activities. It is a kind of summing up the results for a certain period - a month, a quarter, a year. But who issues accounting reports for small businesses? Given the prevalence of small commercial organizations, it can be concluded that this issue is of interest to a significant number of people.

general information

At this time, the law "On the accounting report". This document sets out the rules for large and small businesses. Initially, let's talk about who should report. It is handed over almost everything. An exception to this rule are only individual entrepreneurs, specialists that carry out private practice, and structural units created by foreign companies. At the same time, it should be noted that all entities that conduct economic activity must have accounting records.

What do small businesses do?

The answer to this is given by the law mentioned above. We are interested in the first paragraph of article fourteen, where there is a list of all the necessary documents for small businesses. Here is the list:

1. Financial results.
2. Balance sheet.
3. Explanatory note.
4. Application. There may be additional information about changes in capital and other indicators. Applications in cases with small businesses are used when the above documentation can not fully reflect the existing financial picture.

In cases with small enterprises, a simpler option is also acceptable, when only a report on financial results and the balance sheet is submitted. In such cases, as a rule, it's enough simply to paint them on the main articles without detailing. The financial statements of a small enterprise are given in this abridged version to facilitate the conduct of business so that its owner is not distracted by the collection of information and its processing.

Forms

Accounting and reporting of small business entities are constantly changing, and new mechanisms are being introduced. So, now each organization has the right to compose the necessary forms of primary documents. After they are approved by the head, they receive the status of official. This innovation has not affected only government agencies. It is also necessary to use the forms required by the state to perform certain actions. In addition, the law significantly tightened the requirements for accounting registers. So, they are still confirmed by the organization itself, but now it is necessary to indicate the full requisites of the company itself, as well as its partners. If it is planned that the registers will be stored electronically, care should be taken to have an electronic digital signature. So the forms of accounting for small businesses now, as a rule, do not provide problems.

Reporting

And now we come to the main topic of the article. Who issues accounting statements for small businesses and how? Legally, this duty is assigned to the chief accountant. In the event that the company does not, then you can conclude a service contract with a third-party specialist or even a firm that offers the services you need. It is desirable that such employees meet the following requirements:

1. They had specialized higher education.
2. Their work experience was at least three years in the last five years. Such a requirement is advanced because the system is constantly changing, and the skills and knowledge that were obtained two decades ago are not now something of value to us.
3. Absence of not previous conviction in the sphere of economy.

If you find a person who meets all these requirements for a small amount is not possible, then the entrepreneur can assume the responsibility to prepare all the necessary documents and keep records. It should be noted that the new law significantly simplified the lives of accountants and inspection bodies. Initially, it should be mentioned that now you do not need to send documents to the tax office often. If an error is found in them, then there is no need to rush headlong to correct it. There are also a number of nuances about keeping records of cases, but to get acquainted with them, it will be more useful to read the law itself. Within the framework of this article, attention will be paid only to the main aspects. So, it can be mentioned that the financial report of small businesses can be submitted to the tax authorities in two ways:

1. In paper form. This is a traditional way of submitting information, which is rejected because of the inconvenience in its use and associated expenses.
2. Electronic.

Where should I send the data?

So, who submits accounting statements for small businesses, we already know. Now let's determine where this information should be sent. If we consider the situation with paper copies, then each document signed by the head should be handed over not only to the tax authorities, but also to the local offices of state statistics. We should not forget that another package of copies should be at the enterprise itself. And everywhere there should be a signature and date (the same on all documents).

Terms of delivery

Earlier this moment caused a lot of anxiety. After all, it was required that the accounting records for small enterprises should be delivered on time for a month, a quarter and a year. Now the number of documents has significantly decreased. After all, only the submission of annual accounts remained mandatory. It includes indicators from early January to late December. The information should now be provided no later than three months after the calendar year began. Many enterprises and now have not refused to sum up the results for a single month or a quarter. Only now this information is drawn up more for internal use (for example, to provide data to founders, investors, or to increase their chances of a positive outcome when a loan is formalized in a bank). This is what the accounting statements are now. The balance for small businesses is still recommended, but only in order to understand the real state of affairs.

Liability for failure

If the document was not provided or was delivered with a delay to the tax inspection, the enterprise pays a fine in the amount of two hundred rubles. It should be noted that the kit may differ significantly depending on the organizational form of ownership. This will change the amount of fines. The person in charge of reporting is also receiving an account in the amount of three hundred to five hundred rubles. But the tax inspection is not so terrible in this matter, as the state statistics bodies. So, according to the law, if no information was submitted to them, then the enterprise waits a fine, the size of which will be from three to five thousand rubles. In addition, employees of state statistics bodies can return the reports for revision. In this case, two workers are provided to correct the errors.

Specificity

Let's talk about particular features of accounting in organizations, small enterprises. It is often unprofitable to have an accountant in your staff, since it requires registration in the order established by law, payment of taxes and much more. In this case, very often the accountant does most of the time nothing. From this was found a reasonable solution - the transfer of its functions to the side. To do this, seek a qualified specialist with the status of an individual entrepreneur or a specializing company. As a rule, the cost in this case is very low and does not exceed the minimum wage (and sometimes only half of it). With this approach, the accountant receives once in a certain period all the necessary documents on hand, compiles the necessary documentation and passes it to the state authorities. Due to the fact that a person (company) in this case serves several (dozens, hundreds) of businesses, he has the opportunity to earn well. At the same time, the subjects of entrepreneurial activity that they serve also benefit. After all, small businesses that work under this scheme, save significant amounts in annual terms, both on wages and taxes, which are paid for one employee. In addition, a number of side expenses are being removed.

Conclusion

So we figured out who handles the accounting records for small businesses. In addition, considerable attention was paid to the possible negative consequences, and the advantages of modern legislation (relative to what it was), and also considered the legal scheme for optimizing spending. At the same time I would like to note separately that no matter how great the desire to hide taxes from the state, believe me, this is not the best way. The legislation provides quite a lot of ways - both open and covert - to minimize the load. So, there is an opportunity to work on simplified taxation schemes, when a reduced tax is collected from entrepreneurs. There is also a possibility of partial compensation of paid taxes in certain cases. More details about these nuances can be advised by an experienced lawyer.