How to draw up a book of income and expenses

The book of accounting for income and expenses is a mandatory reporting document of an entrepreneur applying a simplified taxation system. Moreover, it is necessary to conduct it, even if there is nothing to write there due to the lack of real activity. The law allows you to keep a book in electronic form, and you can create it using the online service "Electronic Accountant" Elba ".

You will need

• - a computer;

• - access to the Internet;

• - an account in the online service "Electronic Accountant" Elba "(free enough);

• - payment documents on income and expenses, if relevant;

• - a printer;

• - threads;

• - fountain pen;

• - glue;

• - print.

Instruction manual

1

The law requires that all transactions of importance be reflected in the book of income and expenses promptly as they are implemented. You can add that timely reporting is more convenient, since it allows you to avoid confusion and not to forget anything. When using the "Elba" any input of information is nowhere easier. You must select the "Business" tab, then - "Income and expenses", then - what exactly, income or expense, you enter and drive into the proposed fields the date of receipt or write-off of money, the amount and details of the payment document (name, number and date of the payment order or bills).

2

After a year, you only need to give the system a command to generate a book of income and expenses and save the document to your computer.

If there were no income and expenses, just give this command, and the system will generate a “zero” document.

3

Print the book on the printer. Sew her sheets in three threads. Make it so that they protrude from the back of the book.

Cut the threads so that the protruding ends leave about 1-2 cm. Glue a sheet of paper to them, indicate the date the document was printed and the number of sheets in numbers and in brackets in words, attest this information by signature and seal.

Take the finished document for certification to the tax office, after 10 days, take it away and save it in case of possible inspections.