How to keep an accounting book
This document is for sole proprietors can be filled manually or on electronic media. If an individual entrepreneur has chosen the first option, the first step is to prepare a book to start working. For each calendar year should be a new book. Pages in the book must be numbered and pressureat. Then at the end put the total number of sheets in the workbook. They should be required to be signed and stamped PI. Moreover, these data should reassure officials in the tax authority.
After the book is ready, you can start working. In Section 1,
- The ordinal number of the operation.
- The date and number of the document itself, on the basis of which the record is made.
- A description of the operation is written.
- Then all the incomes that were received, in general, are stamped.
- In the next column, income from the sale of services is set.
- Then the number of all expenses is put, during business activity.
About their costs, the entrepreneur writes in the second section. It first States: the number of the transaction name fixed assets date of receipt of money date of submission of the documents as specified the initial value of the objects and their lifetime. Ultimately calculates all expenditures and filled with the last graph.
Each operation must find its line. Entries must be made carefully and without corrections. If the book ended before the end of the calendar year, you must start a new one. It should pass all stages of registration and only after that you can enter data. If the book the entrepreneur did not lead, in the end, he is obliged to submit a zero Declaration form No. 3 - NDFL.
There is nothing easier than this method of reporting, how to book of account in electronic form. Individual entrepreneur leads her on an electronic device. She then transferred to paper and made her design. It should also be indicated the number of pages and stand all stamps and signatures. But the main difference from the book, which is filled manually, that the design occurs at the end of the calendar year. Already full book an individual entrepreneur is obliged to provide to the tax office.