How to fill out a book of accounting for income and expenses of an individual entrepreneur
Video: Bookkeeping Basics for Small Business Owners 2024, July
For entrepreneurs using the simplified tax system, a new form of the book of accounting for income and expenses has been approved. The document is an annex to Order No. 154n of the Ministry of Finance of the Russian Federation dated December 31, 2008. It consists of a title page, the first section, which reflects the financial results of the entrepreneur for each quarter of the reporting year, the second and third sections.
You will need
- - the form of the book of accounting for income and expenses;
- - passport of an individual entrepreneur, TIN;
- - income and expenditure documents;
- - tax law;
- - calculator.
Instruction manual
1
On the front page of the book of income and expenses write the year for which the document is filled. Indicate the date the book was compiled. Enter the personal data of the individual in accordance with the passport. Write the tax identification number.
2
Write the name of the selected object of taxation, guided by article 346 of the Tax code of the Russian Federation. Enter the full address of the registration of an individual entrepreneur. Indicate the name of the bank in which you have a current account, write the account number.
3
Then, in the first section of the book of accounting for income and expenses, fill out the quarterly tables. Indicate the date, number of the primary receipt or expenditure document, describe the contents of the operation. Enter the amounts of income and expenses in the fourth and sixth column. Note that you need to write in a separate column the amount of income and expenses that are taxed on income.
4
Calculate the amount of income and expenses for the first, second, third and fourth quarter, then calculate the results for the half year, nine months, year.
5
To the first section of the book is filled out an accounting statement, which indicates the total amount of income and expenses, as well as the difference between the calculated and paid tax for the previous year. Calculate the loss by summing the costs for the reporting period and the difference received over the past year. Subtract income from the result.
6
Subtract the expenses and the difference for the previous year between the calculated and paid tax from the total amount of income. The result obtained is the total income for the current reporting period.
7
In the second section of the book, indicate the costs of the acquisition (construction) of fixed assets, intangible assets. In accordance with the documentation for these costs, write down the initial cost, depreciation, useful life and so on. Calculate the amount to be taken into account in the current reporting year.
8
In the third section, the amounts of losses that reduce the tax base for profit are entered. Accordingly, you can transfer some of them to the following periods, and this year to take into account losses for previous periods, since the tax inspectorate writes them off gradually.
