Advance report 2021: download forms and samples of filling out the AO-1 form in Excel, Word, PDF

A report is a paper that records information regarding completed actions and operations. Its main function is information. Compiled on the basis of official documentation. For example, a manager gave an employee a task. The specialist did all the work. Upon completion, he prepares a report. The latter confirms the fact that the work was performed and records what exactly the employee was doing. Report forms can be very different: from the simplest to detailed documents with tables, listings, and graphs. Complicated forms are used, for example, when compiling reports on scientific work.

The role of the document in accounting

Any business operation in the life of an institution must be reflected in accounting, and this topic is far from new for accountants.
Each fact of activity must be documented. Making entries without supporting primary documentation is unacceptable. For most operations of the financial and economic activities of an enterprise, special unified forms of primary documentation are provided. The use of unified forms is not necessary, and forms can be developed independently or existing ones can be modified. However, many organizations prefer to use unified forms of primary and accounting registers.

But not all events in the economic life of an economic entity can be reflected on special forms. For certain types of transactions there are neither forms nor accounting standards. But this does not mean that such facts can be hidden, that is, not reflected in accounting. It is for such operations that special forms of primary documentation are provided - accounting certificates.

An accounting certificate can reflect absolutely any operation: from the calculation of wages or vacation pay to the formation of the cost of the finished product or the cost of paying taxes to the budget. This primary documentation form is universal and allows you to disclose the mandatory details for registering facts in accounting.

Zero reporting according to the simplified tax system

The provisions of the legislative acts of the Russian Federation determine the obligation of each business entity (organization or individual entrepreneur) to submit reports to the tax authorities even if there is no activity. In this case, the so-called “zero” reporting is submitted.

Basic rules when filling out the declaration.

When filling out a declaration under the simplified tax system, you need to pay attention to the following points:

A declaration under the simplified tax system can be filled out on a computer using special accounting programs, services or excel, as well as by hand on a paper form with a black pen. Each sheet that makes up the document must have its own serial number. All numerical information that is recorded in the declaration must be indicated in whole rubles, with kopecks rounded according to the rules of mathematics. If some lines on the sheet are not filled in, or the data that needs to be written in the column is zero, then a “-” sign is placed in it. When entering information, you need to remember that you need to write down the data in the columns containing the amounts of tax advances. It must be remembered that the amounts indicated here are not those that were actually paid, but those received on the basis of calculations for a certain period. In this case, it is best to first completely enter the information into the sheets of section 2, and then return to section 1. Each sheet should be signed by the responsible person and the date of completion. After the report is completely generated, its sheets can be fastened with a simple paper clip. The use of a stapler is not recommended.

When to prepare an accounting statement

First of all, let’s determine what kind of certificate it is. This is a primary accounting document that is used to reflect the specific business transactions of an institution. For example, Article 313 of the Tax Code of the Russian Federation regulates the list of situations in which an accounting certificate is used:

When identifying inaccuracies and errors in accounting. In such a situation, a sample accounting certificate confirming the correction of the error is drawn up, which confirms that the corrections have been made to the accounting.
If specific accounting details are required. For example, when maintaining separate accounting for VAT.
If necessary, make explanatory notes on business transactions. For example, to reflect transactions to write off receivables or payables.
To confirm calculations made during business transactions. An example of this situation could be the calculation of compensation for delayed wages, the calculation of vacation compensation upon dismissal, or the calculation of vacation or maternity pay.

Document form

To make similar entries in accounting, use the unified certificate form OKUD 0504833 or develop a form yourself. Approve the form of the developed document in the accounting policy or by a separate order.

Check that the sample for writing an accounting statement must contain the required details:

Title of the document;
date of its preparation;
full or abbreviated name of the organization in accordance with the statutory documentation (additionally, details identifying the entity may be reflected - TIN, KPP, address);
the essence of the business transaction carried out;
FULL NAME. the responsible person who compiled the document.

IMPORTANT!
Regardless of the form you choose, record transactions using accounting statements in chronological order. Otherwise, disputes with tax inspectors and relevant acts cannot be avoided.

Sample of an accounting certificate independently developed by an NPO

accounting certificate OKUD 0504833

Forms of documents, financial statements, tax returns used in 2015

From January 1, 2013, in accordance with Federal Law dated December 6, 2011 N 402-FZ “On Accounting”, the forms of primary documents used in an organization are approved by its head (Law N 402-FZ does not contain a requirement for the mandatory use of unified forms of primary accounting documentation approved Goskomstat of the Russian Federation). At the same time, you can use familiar standard forms in your work. Just check that they contain all seven required details and approve them in the organization’s accounting policies (you can also issue a separate order from the manager). Cash documents (approved by the Regulations on the procedure for conducting cash transactions (Central Bank of the Russian Federation October 12, 2011 N 373-P)), invoices (approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137), waybill (approved by the Rules) are still mandatory for use. transportation of goods by road (Resolution of the Government of the Russian Federation of April 15, 2011 N 272)). Mandatory details of the primary accounting document

: name and date of preparation of the document; name of the organization on behalf of which the document was drawn up; content of a business transaction; meters of business transactions in physical and (or) monetary terms; the position of the person responsible for the execution of a business transaction and the correctness of its execution; personal signatures of these persons).

On this page of our website you can find and download in MS Excel format the most commonly used forms of primary accounting documents: invoice for payment, invoice, acceptance certificate for work performed or services rendered, delivery note in form TORG-12, approved by the State Statistics Committee Russia dated December 25, 1998 No. 132. As well as a free-form invoice, a goods and transport invoice or abbreviated TTN, a sample invoice for the internal movement of inventory items. Among the submitted document forms you can find a demand invoice (Standard interindustry form No. M-11), approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, an advance report form, cash documents, for example, cash receipt and expenditure orders, a sample payroll for issuance wages and many other primary documents necessary for any enterprise when conducting business activities. Many accountants who prepare accounting and tax reporting based on the results of the reporting period may need forms of accounting and tax reporting: balance sheet and profit and loss account (since 2013, interim accounting reports are not provided to the Federal Tax Service), tax returns for VAT and income tax , as well as calculations of advance payments for property tax, submitted quarterly to the Federal Tax Service.

1. Invoice for payment 2. Invoice. Valid from 04/01/2012 (see Letter of the Ministry of Finance of the Russian Federation dated 01/31/2012 N 03-07-15/11) 3. Acceptance certificate for work performed (services provided) 4. Consignment note TORG-12, Unified form No. TORG-12 Approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. 5. Invoice 6. Consignment note (TTN) 7. Invoice for internal movement 8. Requirement-waybill (Standard interindustry form No. M-11), approved by the Decree of the State Statistics Committee of Russia dated 30.10 .97 No. 71a 9. Advance report, Unified form No. AO-1, approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55 10. Receipt cash order 11. Expenditure cash order 12. Payroll for salary payments 13. Commissioning certificate object of fixed assets 14. Act on write-off of an object of fixed assets (except for motor vehicles), Unified form No. OS-4, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7

1. Balance sheet 2. Order journal 3. Tax register for accounting of fixed assets 4. Purchase book. For the period from 2012 to 09/30/2014 5. Purchase book. Valid from the 4th quarter of 2014. 6. Sales book. For the period from 2012 to 09/30/2014 7. Sales book. Valid from the 4th quarter of 2014.

1. Form No. 1 “Balance Sheet” and Form No. 2 “Profit and Loss Statement” 2. Cash Flow Statement

1. Tax return for value added tax (VAT). Valid from 2012 to 2014. 2. Tax return for value added tax (VAT). Valid from the 1st quarter of 2015. 3. Tax return for corporate property tax 4. Calculation of advance payments for property tax 5. Calculation of transport tax 6. Tax return for income tax. For the period from 2013 to 2014. 7. Tax return for income tax. Valid from the 1st quarter of 2015. 8. Tax return for land tax

7. Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Form-4 FSS. The calculation form is applied to reporting to the Federal Social Insurance Fund of the Russian Federation for six months of 2013. Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Form-4 FSS. The calculation form applies to reporting to the Federal Social Insurance Fund of the Russian Federation for 2014. Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Form-4 FSS. The calculation form is applied to reporting to the Federal Social Insurance Fund of the Russian Federation for the 1st quarter of 2015. 8. Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund. Form RSV-1 PFR. The calculation form is applied to reporting to the Pension Fund of the Russian Federation, starting from the 1st quarter of 2013. Calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund. Form RSV-1 PFR. The calculation form is applied to reporting to the Pension Fund of the Russian Federation, starting from the 1st quarter of 2014.

1. Order on the organization’s accounting policy for 2012. Example in MS Word format. 2. Order on the organization’s accounting policy for 2013. Example in MS Word format. 3. Inspection log (Federal Law No. 294-FZ dated December 26, 2008)

Up About the project Documentation Download Forms Buy Contacts

Rules for drawing up an accounting certificate

Let's define the key rules for drawing up a document:

The document is drawn up by the responsible person upon its announcement or appointment. For example, an accountant or chief accountant.
The form must be filled out by hand (in blue or black ink) or using a computer. If the institution uses a special program or website for accounting, then the form is filled out using software.
Corrections to the document are acceptable. They are entered in accordance with established requirements: the incorrect entry is crossed out, the correct information is written next to it, certified by the signature of the responsible person, transcript and seal.
The accounting certificate is signed by the executor and the chief accountant. In some institutions, the form may be sent to the manager for signature.

Accounting certificates should be filed together with documentation in the appropriate accounting register. For example, correcting errors in payroll: the accounting certificate is filed with time sheets, statements and orders.

Report on completed work

The employer sets tasks for employees. He must monitor the process of their solution. For convenient tracking and obtaining all the required information, a report on the work performed is compiled. This document is compiled with a certain regularity. The latter depends on the nuances of the work of a particular company.

The report is needed, first of all, by the manager. The document provides solutions to these problems:

Accurate assessment of the quality and efficiency of problem solving.
Formation of a general picture of work activity.
Simplify tactical and strategic planning.

The employee himself also needs the report. The document solves these problems:

A simple presentation of your work.
Effective self-control.
Simple identification of your weaknesses and strengths.

The report is a visual confirmation of how much work the employee has done and how well he did it. Correct work with the document form has a positive effect on the company’s activities as a whole.

There is no single form of document. Features of report preparation depend on its type. It is recommended to include these provisions in the document:

List of tasks that were assigned to the employee.
Specification of these tasks.
Analysis of employee activity.
Offers.

Suggestions and analysis - provisions that are included in the monthly or annual report.

Red reversal

The scope of application of accounting certificates is quite diverse. The document can confirm settlement transactions, detail information about a specific event, and contain information about separate accounting, as well as make corrective entries. Among the mentioned operations, there are separate entries with negative numerical values - the so-called red reversal.

This operation is used not only for error correction, to correct incorrect values, but also for special types of events. For example, to write off trade margins or to adjust material and production costs.

The peculiarity of the operation is that the accounting entry itself is prepared in the same way as an erroneous entry. But the amount in this case is reflected with a minus sign. All so-called disadvantages in accounting are usually recorded in red. Hence the name of the operation - “red reversal”. For clarity, let's look at an example.

Based on the results of the audit, an overcharged amount was identified for insurance premiums on the salaries of key personnel for March. 100,000 rubles were credited, but 97,000 rubles were needed. The surplus amounted to 3,000 rubles.

The postings will be as follows:

Contents of operation	Debit	Credit	Sum	A document base
Insurance premiums accrued	20	69	100 000	Payroll for the reporting month
Corrections made using the red reversal method	20	69	— 3000	Accounting certificate, payslip

Balance sheet with line codes - form and filling procedure

Accounting financial statements, the forms of which were approved by Order No. 66n dated July 2, 2010, include, first of all, the company’s balance sheet and the so-called Form 2 - financial results report. The form is provided for the reporting calendar year and contains essential information on items, the importance and detail of which is established by the organization independently.

Important! Small businesses have the right to provide reporting, including Form 1 accounting, in a simplified manner. This implies a lack of detail in articles, combining indicators and filling in aggregated elements.

Sample filling: correcting an error in accounting

Let's look at how to correctly draw up an accounting certificate on a unified form using current examples. The accountant of the NPO Dobrovol, when reconciling the results for January 2021, revealed that inventories in account No. b/n in the amount of 15,000 rubles were capitalized twice. To correct the error, a corresponding entry was made in accounting and an accounting certificate was issued.

A sample of filling out accounting certificate 0504833 will look like this:

STS reporting for 2021

A tax return under the simplified tax system for 2021 must be submitted to the tax authorities by all organizations and individual entrepreneurs who applied the simplified tax system in 2021. The form of the declaration, the procedure for filling it out and the electronic format are established in order No. ММВ-7-3 / [email protected] dated February 26, 2016 of the Federal Tax Service. Since then, the form and procedure for filling out have not changed, so reporting must be provided in accordance with this order.

You can download this report form for free on this page.

It is important to know how to fill out the declaration correctly. Including taking into account all the latest changes in legislation. The simplified tax system provides for 2 types of taxation, one of which you had to choose:

simplified tax system “income” at a rate of 6%
Simplified tax system “income minus expenses” at a rate of 15%

ATTENTION : We pay special attention to the fact that the form provided is used both for organizations and individual entrepreneurs. Both with the “income” object and with the “income minus expenses” object. Depending on the selected system, different sections of the form are filled out.

If the “Income” mode is selected, then fill in:

Title page
Section 1.1
Section 2.1.1.

If the “Income reduced by the amount of expenses” mode is selected, then fill in:

Title page
Section 1.2
Section 2.2

Regardless of the chosen mode, Payers of the Trade Fee fill out Section 2.1.2, and individual entrepreneurs or legal entities receiving targeted financing also fill out Section 3.

The declaration form takes into account the possibility of applying a zero tax rate for first-time registered entrepreneurs, as well as the possibility of reducing the single tax by the amount of the trade tax.

In section 2.1.1 (calculation of tax according to the simplified tax system “income”), in the field for indicating the tax rate, the taxpayer himself indicates the tax rate, and separately for each reporting period. This is due to the right of constituent entities of the Russian Federation to reduce tax rates.

Section 2.1.2 is intended to calculate the amount of the trade fee that reduces the tax under the simplified tax system “income”. It is taken into account in section 1.1, where the amount of tax (advance payment) to be paid (reduced) is indicated.

See Sample of filling out the simplified tax system “income” declaration for 2021
See Sample of filling out the simplified tax system declaration for 2021 “income minus expenses”

Sample filling: reflection of additional information and calculations

In January 2021, the NPO Dobrovol spent 300,000 rubles to celebrate the company’s anniversary. Costs are considered representative. Such costs can be taken into account as part of the non-taxable base, but not more than 4% of labor costs.

The organization pays quarterly income tax in the amount of 24% (OSNO). For the first quarter of 2021, personnel costs amounted to 1,500,000.00 rubles.

A sample calculation of an accounting statement for this case will look like this: