How to book an expense book
Based on the data in this book, the tax return on the USN is completed.
To lead the book of expenses follows, adhering to the basic requirements for its drawing up:
- all incomes and expenses for the tax (reporting) period that are taken into account when calculating the single tax should be reflected;
- the operations performed should be indicated in a chronological order;
- each operation should be assigned a separate line;
- blots and erasures are not allowed.
The registration of accounting documents should be carried out at the time of the operation of economic activity, if this is not possible - immediately after its completion.
It is necessary to start maintain new Books of account for each calendar year. It can be on paper or in electronic form, to make the transition from one form of reference books to the other at any time of the year.
You must remember that if the entrepreneur during the year, no activity, then at the end of the year must be filed "zero" Declaration, and the following year issued a new Book of the account of expenses and income.
According to the instruction of the Finance Department, annually, a certain period, the Ledger of costs and revenues, at the request of the entrepreneur should be submitted to tax authority and certified by his representative.
In the event that it was not possible to maintain a cost book without errors, corrections must be made. This can be done in the following ways:
- cross out the erroneous value of the indicator and write the right one;
- carry out an additional operation;
- the use of the "red reversal" method (conducting a similar operation with the minus sign).
Each correction should be justified, a date and a signature must be added near the amended entry.
The basics of filling the book:
- The first section consists of 4 tables, which reflect costs and revenues for each quarter
- The second section is designed to record the cost of purchases of fixed assets and intangible assets, which must be filled in with taxation "income minus costs."
- The third section reflects losses that reduce the base for a single tax, and is filled with taxation "income minus expenses".