How to fill out a book of income and expenses of an entrepreneur
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The book of accounting for income and expenses is a mandatory document for all entrepreneurs using a simplified taxation system. Entrepreneurs who do not carry out activities, but remain in this status should also lead it. The law allows you to keep a book in electronic form. And the easiest way to do this is to use the online service "Electronic Accountant" Elba ".
You will need
- - a computer;
- - access to the Internet;
- - an account in the service "Electronic Accountant" Elba ", free of charge;
- - payment documents confirming your income and, if relevant, expenses.
Instruction manual
1
According to the law, it is necessary to make entries in the book of accounting for income and expenses as related operations are completed. Compliance with this requirement is also convenient, as it avoids confusion.
After each receipt of money or credit taken into account, log in to the service "Electronic Accountant" Elba "by login and password.
2
Go to the tab "Income and expenses" and select the option to add income or expense by clicking on the appropriate button.
Enter the date and amount of payment and the number of the payment document (payment order) or account in the specially designed fields.
Then save.
Along with other expenses, data on taxes paid and deductions to extra-budgetary funds are also included in the corresponding column.
3
After you enter information about the last transaction in the current year, give the command to create a book of income and expenses. To do this, click on the appropriate link.
Save the book of income and expenses to your computer, print, certify in the right places with a seal and signature, sew in three threads, put their ends on the back of the document and glue paper on them, on which indicate the number of sheets, date and sign.
Now you need to take the book of income and expenses to your tax office. Your inspector will certify it within ten days, after which you will have to visit the tax office again to pick up the document.
