Maintaining accounting records for an enterprise

Choose a tax system

Immediately after registration, all organizations automatically begin to work on the general taxation system (OSNO), unless they submit an application to switch to a special regime.

OSNO has complex accounting and a high tax burden. The system is suitable for large companies whose annual revenue exceeds 150 million rubles, and the main partners are the state and companies working with VAT.

Small and medium-sized businesses should pay attention to special modes. All OSNO taxes will be replaced by a single tax. In addition, the rates for special regimes are lower than the income tax rate. Here are the modes available to LLC:

• STS is a simplified taxation system. The rate is 6% for the tax base “income” or 15% for the tax base “income minus expenses”. Regions may reduce rates. Read more in the article “STS for LLC”;
• UTII is a single tax on imputed income. The tax is calculated not based on real performance indicators, but on the revenue that you should receive according to the Federal Tax Service. They deduct 15% from her. UTII is available for a limited list of activities (clause 2 of Article 346.28 of the Tax Code of the Russian Federation) and will be abolished from 2021;
• Unified agricultural tax - unified agricultural tax. Suitable only for agricultural companies that are engaged in growing crops, livestock farming, beekeeping and so on. The rate is 6%, the base is income minus expenses.

After registration, the company has 30 calendar days to submit an application to switch to the simplified tax system or unified agricultural tax. The application can also be submitted at the time of registration of the LLC with the tax office. Here are the document forms:

• notification of the transition to the simplified tax system;
• notification of the transition to Unified Agricultural Tax.

You cannot submit an application to switch to UTII at the time of registration. First, you will be registered for OSNO, and then, within 5 days after the start of your activity, you must declare to the Federal Tax Service your desire to work for UTII using Form N UTII-1.

"Bukhsoft"

“Bukhsoft” is terribly popular on “Clerk”: much has been written and much has not been said about it, especially after the merger with “Aktion”.

The service continues to be sold as a separate product. By the way, you can now read about him in detail on the company’s blog, where this year they launched a whole series about accountant Berta Sergeevna.

What is the price? Accounting program “Salaries and Personnel” - 2,837 rubles per year. Suitable for small and medium-sized enterprises and individual entrepreneurs with any form of taxation. Everything is standard: accounting, payroll, reporting.

Get statistics codes for LLC

Statistics codes are encrypted information from a database that contains information about all Russian entrepreneurs and organizations. These codes are needed in various situations: from opening a current account and filling out payment slips to submitting accounting reports.

You do not need to personally contact the territorial office of Rosstat for codes. You can use the official service “Obtaining data on statistics codes”.

Enter your TIN, and the system will show your OKPO, OKATO, OKTMO, OKOGU, OKFS, OKOPF and OKVED. In the service you can also find out the statistical forms that the company must submit.

Obtain a business license

This item is not required for everyone. The list of activities that are subject to licensing is given in Art. 12 Federal Law No. 99-FZ dated 05/04/2011. Here are the main ones:

• cryptography;
• field of aviation technology;
• storage and destruction of chemical weapons;
• production of medicines;
• transportation by water and railway transport;
• television and radio broadcasting;
• geodesy and cartography;
• pharmaceuticals;
• communication services;
• security and detective activities and so on.

A license can be obtained from the licensing authority. There are several of them, each associated with its own type of activity. The list is given in Decree of the Government of the Russian Federation No. 957 of November 21, 2011.

Submit documents for a license immediately after registration, before starting activities. Submit to the licensing authority an application, notarized copies of constituent documents and documents established by the regulations on licensing the type of activity.

The license is valid for an indefinite period, so it does not have to be renewed periodically if the basic details of the organization remain the same.

Notify Rospotrebnadzor about the start of activities

Rospotrebnadzor must be notified of the start of some activities. Look for your business in Appendix No. 1 to Decree of the Government of the Russian Federation No. 584 of July 16, 2009. If your activity falls into it, for example, you are opening a hotel, submit a notification to Rospotrebnadzor using the form from Appendix No. 2.

This can be done online and free of charge through the State Services portal. There is also a template for filling out the application.

Need free help registering a business?

Find a bank

Need free help registering a business?

Find a bank

Where to order accounting services

The best companies providing accounting services:

1. CBS Group. Address: Moscow, st. Kalanchevskaya, 20/7. Phone, +7 (977) 893-37-69. E-mail: [email protected] Website – https://cbscg.ru.
2. AccountProfi-Audit . Address: Moscow, Sredny Tishinsky lane, 8. Phone: +7 (495) 374-50-93. E-mail Website – https://accountprofi.ru/.
3. SKB Kontur . Address: Moscow, st. Sushchevsky Val, 18 (10th floor). Phone: +7 (495) 212-21-15. E-mail Website – https://kontur.ru/.
4. Accounting Service Center (ACS). Address: Moscow, Volgogradsky Prospekt, 35. Telephone. E-mail Website – https://bisbuh.ru/.
5. Audit Capital . Address: Moscow st. Cosmonaut Volkov. 10, office 213. Telephone: 8 (499) 271-75-67. E-mail Website – https://audit-capital.tk/.
6. RosCo . Address: Moscow, 1st Volkonsky Lane, 13, building 2. Phone: +7 (499) 444-00-00,. E-mail Website – https://rosco.su/.
7. LINKAY. Address: Moscow, st. Kotsyubinskogo, 4. Telephone. E-mail Website – https://www.audit-linkey.ru/.
8. BC "Active ". Address: Moscow, st. Bolshaya Novodmitrovskaya, 23/6, office 14. Phone: 8 (800) 700-58-71. E-mail Website – https://buhactiv.ru/.
9. TAKE THAT . Address: Moscow Otkrytoye shosse, 9, building 14. Telephone. E-mail: [email protected] Website – https://www.naka.ru/.
10. BUHprofi . Address: Moscow, 1st Volokolamsky Prospect, 10. Telephone, 8. E-mail Website – https://www.buxprofi.ru/.

Open a current account

An LLC cannot operate without a current account: taxes are paid only by bank transfer, and cash payments with counterparties are limited to the amount of 100,000 rubles per agreement.

Many banks offer to open an account without visiting an office. In addition, the account can be reserved - within 5 minutes you will already have details that can be transferred to customers for payment.

Read on our blog:

• What is a current account and why is it needed?
• Documents for opening an LLC current account;
• The procedure for opening a current account for a legal entity.

Where to take accounting courses

Many companies and educational institutions conduct training courses in the following areas: accounting, working in 1C, taxation. You can learn a profession from scratch or improve your qualifications. Accounting for an enterprise can be mastered in the following courses:

1. Moscow Business School. Address: Moscow, Leninsky Prospekt, 38A. Telephone,. E-mail: [email protected] Website – https://mbschool.ru/.
2. Medical expert. Address: Syktyvkar, st. Pervomaiskaya, 70, building A, office 407, 414. Telephone. E-mail: [email protected] Website – https://dist-ed.ru/.
3. ANO DPO MASPC. Address: Moscow, Lubyansky proezd, 15, p. 2. Phone: 8 (499) 116-69-84. E-mail: [email protected] Website – https://maspk.ru/.
4. VGAPS. Address: Volgograd, st. Kanunnikova, 6. Telephone. E-mail: [email protected] Website – https://vgaps.ru/.
5. TC "Education and Career". Address: Moscow, st. Zemlyanoy Val, 7. Phone: +7,. E-mail Website – https://www.kursmsk.ru/.

Contribute authorized capital

In the registration application, you indicated the size of the authorized capital and what part of it each founder must contribute. From the moment of registration, you have 4 months to deposit this amount into the organization’s account or cash desk.

We wrote more about depositing the authorized capital into the LLC’s current account in the article of the same name.

The minimum authorized capital of 10,000 rubles is contributed in cash. For the remainder, you can transfer equipment, buildings, lands, intangible assets or materials for production. The value of the property contributed to the authorized capital is determined by the founders.

There are no penalties for delaying the payment of authorized capital. But for the tax authorities this is one of the reasons to liquidate the company.

Accounting methods

Each fact of the enterprise’s economic activity is subject to systematization and analysis. Must be taken into account:

• debts;
• income;
• expenses;
• movement of goods;
• production costs.

All businesses must keep records of assets, debts and sources of financing. However, accounting for large corporations and firms with 5 employees will vary.

The accounting policy is formed by the enterprise independently and approved by order. In fact, this is a set of accounting methods that management chooses:

• asset inventory;
• write-off of depreciation of their cost;
• method and degree of grouping of costs;
• assessment of production processes;
• rules for applying the chart of accounts and maintaining registers and reporting.

On what basis does an organization choose one or another method of accounting? For example, accounting may not be kept:

1. Individual entrepreneurs, organizations related to the Skolkovo Information Center, non-profit organizations and small businesses on the simplified tax system;
2. Divisions of foreign companies working according to the laws of their country when organizing accounting.

Sometimes it is necessary to change or adjust the approved enterprise policy. For example, an LLC moves from the category of large enterprises to the category of small ones and chooses a simplified form as a method of accounting.

Appoint the head of the company

You indicated information about the manager in the LLC registration application on form P11001. After registration you need:

• conclude an employment contract;
• issue an order to assign him the duties of general director.

At the time of registration, one of the founders could be designated as the director. It is not necessary to conclude an agreement with him. If you decide to change the director, you need to organize a meeting of LLC owners. The decision to appoint a new person as a director is documented in the minutes of the meeting, at which the founders vote for or against the candidacy of the manager.

The tax office must be notified of the selection of a new director. To do this, submit an application in form P 14001.

Common accounting mistakes

The most common mistakes when doing accounting:

1. Primary documents. Lack of reports, their careless execution and low quality.
2. Personnel accounting. You should not limit yourself to just an employment contract. All orders, instructions and certificates must be drawn up for each employee.
3. Mathematical errors. From simple typos to incorrect rounding.
4. Errors in the annual balance sheet. Arithmetic errors, incoming data in the annual balance sheet diverges from the outgoing data for the previous year, incorrect reflection of information on accounting items.
5. Ignorance of legislation. The accountant cannot keep up with the chaotically changing rules of accounting and tax accounting.

Check registration in extra-budgetary funds

Companies do not have to register with the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund on their own. All information about the new legal entity is transferred to the funds by the tax office the next day after the registration of the LLC (Clause 3.1, Article 11 of the Federal Law No. 129-FZ of 08.08.2001).

After receiving information from the Federal Tax Service, the funds have 3 working days to assign registration numbers, which are entered into the Unified State Register of Legal Entities. Registration documents are sent to the LLC’s email address, which was specified during registration in application P11001. Documents in “paper” format can be obtained by personally contacting the territorial fund.

After registering an LLC, we recommend regularly checking the register of legal entities for the presence of assigned registration numbers. You can obtain an extract from the Unified State Register of Legal Entities online on the official website of the Federal Tax Service.

Basic forms of accounting: features and differences

Let's consider the most popular of the listed forms of accounting:

Memorial warrant

The memorial order system is the optimal form of accounting for budgetary organizations, since it allows you to clearly and consistently reflect information on each account.

Record keeping is carried out through memorial orders drawn up on the basis of verified and grouped by specific characteristics of primary documents. All completed memorial orders for the current reporting period are entered in chronological order into the registration journal, after which information on them, specifically for each synthetic account, is reflected in the General Ledger.

Magazine-home

One of the most common and applicable in any industry and form of enterprise activity. Experts consider this form of accounting to be a simplified version of the memorial order system, which allows for convenient and detailed generation of information necessary for financial reporting.

Keeping records using this form involves entering information data from primary and consolidated accounting documents into journals and statements, which indicate the amounts reflecting the debit and credit turnover on the corresponding account. At the end of the current accounting period, the final entries for each account are transferred to the General Ledger, according to which the company’s balance sheet is formed.

Simplified

A simplified form of accounting is used for small enterprises that have a small number of business operations in the reporting period.

Two options for maintaining records in a simplified form are allowed - simple and using property registers.

In the first option, all business transactions are reflected exclusively in the Business Transactions Book without the use of double entry. In the second option, in addition to the Business Operations Accounting Book, the use of accounting registers - statements is additionally provided.

The main difference between the listed forms of accounting is the registers used. The choice of the optimal form remains with the enterprise, based on the specifics of its activities. Any of the used forms of accounting can be automated, which greatly simplifies the organization and maintenance of accounting for any modern enterprise.

Submit a report on the average number of employees

According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, newly created LLCs must submit a report on the average headcount by the 20th day of the month following the month of registration.

The letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1/4390 dated February 4, 2014 states that organizations without employees are not exempt from reporting, even if they have just opened.

The report on the average headcount does not need to include information about the sole founder if he is not signed under an employment contract and does not receive a salary.

"Button"

The main slogan of the service is: “Your business is more important than accounting.” The bottom line is that Knopka works remotely and provides clients with the services of accountants, lawyers and assistants. For this, the client pays a certain amount per month and does not worry about accounting and reporting.

“Button” takes care of accounting, legal issues, communication with banks and the tax office. Work issues are resolved via chat via the application.

We wrote about this service, for example:

• “Button” announced its mistakes by disclosing client data;
• “Button” service instead of an accountant: how an individual entrepreneur lost 1.5 million rubles

But these, in any case, are only special cases - each service has its own pros and cons, so the decision is yours in any case.

Organize accounting

Don't forget about organizing your accounting. Timely submission of declarations and payment of taxes is the key to the quiet existence of an LLC without inspections by the Federal Tax Service. Accounting can be done in different ways:

• independently - if you have the knowledge and skills;
• an accountant on staff is the most expensive option, but reliable;
• outsourcing - you can agree on accounting services with a specialized company, it is cheaper than a full-time accountant.

An important step at this stage is the development of accounting policies. This is a set of rules by which accounting will be kept: depreciation, the procedure for writing off general business expenses, the procedure for reflecting the cost of materials, transport services, and so on.

Accounting policies can be drawn up using constructors on the Internet, or you can hire a professional accountant. The second option is preferable, since an experienced specialist will select accounting methods so that it is beneficial to the enterprise.

"My business"

Just in case, we remind you that these guys have a cool blog on “Clerk”. There they launched a real accounting educational program that won the love of our readers.

So, in “My Business” there is a service for individual entrepreneurs. And there is one for LLC directors.

The service can calculate taxes, create invoices, fill out declarations and send them online.

One of the stated benefits of the service is consulting with experienced accountants on accounting issues.

If you don’t want to do the accounting yourself, “My Business” will provide a team of accountants who will do everything themselves.

What is the price? The cheapest tariff in “My Business” is 833 rubles per month. But you need to buy access for at least 12 months - because if you pay once every 3 months, it will be more expensive. There are many more nuances, so be more careful when choosing a tariff.

Order an LLC stamp

All that remains is to prepare the print. In accordance with Federal Law No. 82-FZ dated April 6, 2015, LLCs can operate without a seal. However, some suppliers and buyers still require a seal to be placed on:

• primary documents;
• strict reporting forms;
• cash receipt orders;
• consignment notes TORG-12;
• work books.

Therefore, after registering an LLC, order a seal from any company that provides such services. There are no special requirements for the print. The main thing is that the coat of arms of the Russian Federation does not appear on it, since this is an attribute of government agencies.

"Finguru"

The creators of Finguru position it as a personal assistant with accounting.

They provide a full range of accounting services: submit reports, calculate sick leave, vacations, salaries, etc. In general, everything is standard. They can help streamline taxes and business processes, and the software their accountants use catches errors early on.

To calculate the cost and choose the optimal solution, you need to focus on the form of business, taxation regime, number of transactions and employees.

Install an online cash register

If you plan to work with the public - provide services or sell goods to individuals, then you cannot do without an online cash register. All individual entrepreneurs and LLCs are required to use it, regardless of the taxation system. Exceptions are listed in Art. 2 Federal Law No. 54-FZ dated May 22, 2003.

An online cash register can be purchased or rented.
The model must be included in the cash register register approved by the Federal Tax Service. Otherwise, the online cash register will not be registered with the tax office. After installing the cash register, you need to connect it to the fiscal data operator (FDO). Their lists are also approved by the Federal Tax Service.

Black accounting

Recently, a company blog with the intriguing name “Black Accounting” appeared on “Clerk” and is rapidly gaining popularity (just take a look at this post).

The guys have a creative approach to both presenting material and providing services. They specialize in servicing individual entrepreneurs and organizations on UTII and the simplified tax system, taking upon themselves the solution of all problems related to accounting and reporting. Black Bank also offers a service that is very popular among businesses - it acts as a personal assistant in relations with banks and the tax office. Simply put, you trust your accounting to “Black Accounting” and nothing bothers you anymore.

What’s nice is that in ChB they not only earn money, but also share profits with colleagues. Accountants who refer a client to them will receive 50% of the cost of their tariff. Everything is fair.