Accounting recovery. Accounting recovery: where to start? What threatens short-sighted entrepreneurs

Have you found a mistake in past declarations? Your accountant did not submit reports on time or, due to his inattention, incorrectly organized accounting in the organization? Have you lost important financial documents and primary assets?

In anticipation of the next inspection by the fiscal authorities, you should find out the prices for the restoration of accounting and order this service for professionals. Our company will quickly and accurately make the necessary adjustments and restore accounting for any period.

What is the cost of restoring accounting in Moscow and how are the prices for such services to enterprises determined?

How much does accounting restoration cost for metropolitan firms?

The cost of restoring accounting is determined only according to the analysis of its current state at the enterprise. It is important to know how much everything is up and running, and then determine what needs to be done to fix any deficiencies and fill gaps. Only after studying the situation it will be possible to say how much the restoration of accounting costs.

But in general, it is necessary to focus in such a way that the cost of restoring the accounting department in the complex corresponds to the prices for accounting for the same period. Everything is logical, because the price includes services for the preparation and registration of all the necessary primary documents, compliance with the principles of accounting and preparation of reports with subsequent submission. You need to pay the cost of restoring accounting, so that in a short period of time, the specialists of "BC Active" will perform the work that your accountant should have done with quality.

The prices for the restoration of accounting will be less than the possible penalties for the existing gaps and inaccurate information in the securities. Hurry up to correct mistakes before tax authorities find them.

The cost of restoring accounting in Moscow from BC Active will allow you to profitably solve all problems with the completeness and reliability of accounting and reporting data. We will do our best to put things in order in your accounting department.

Often, companies are faced with situations when they have to restore accounting. If this is not done, the organization will face serious troubles, up to the seizure of accounts. This is an extremely time-consuming process, so we have compiled step by step instructions to restore accounting, so that it is easier for you to navigate: where to start, where to go for the restoration of documents, how to streamline this work.

What is meant by the restoration of accounting

The restoration of accounting is a rather laborious process aimed at restoring and bringing primary documents in line with accounting data, as required by Russian legislation, streamlining accounting in a company by reflecting all economic and monetary transactions in accounting, creating a viable accounting system for the subsequent activities of the organization. In addition, the restoration of accounting often requires a comprehensive analysis of all tax payments and declarations to them.

Why and in what cases it is necessary to restore accounting

It is necessary to restore accounting in the following cases:

• The organization did not keep records or did it from time to time;
• For one reason or another, there was a loss of accounting documents;
• An unskilled accountant worked in the company, whose actions led to a discrepancy between accounting indicators and the actual state of the company and with the data of documents;
• Malicious intent took place when accounting data was deliberately misrepresented.

The organization must restore accounting in mandatory, otherwise she will face big troubles, the worst of which is the arrest of accounts by the Federal Tax Service. Such punishment will threaten in the event that you not only do not keep records, but also do not submit accounting and tax reports.

Also, the company may face the following problems:

• high fines for gross violation of accounting rules;
• theft, abuse and theft, since there is no strict accounting of the movement of goods and materials;
• complication of relations with counterparties in the absence required documents;
• the inability to prove your case in the event of claims by the tax office, or in court proceedings.

How to start accounting recovery

The first thing to remember is that recovery accounting statements - This is a long and painstaking process, which ultimately will entail additional accrual or adjustment of taxes previously accrued and paid. If you decide on this without involving outside specialists, then you need to start with an inventory of property and money companies.

In the case when the organization did not conduct accounting at all, then first of all it is required to restore the quantitative accounting completely or selectively, and then carry out an inventory.

Step-by-step instructions for restoring accounting

Below we have compiled a small diagram for you - an instruction that will tell you where to start and how to restore your accounting as efficiently as possible.

1. An inventory is carried out, during which the actual presence of property, money, equipment, means of production in the company is determined. Payments with counterparties are also inventoried. These data are compared with accounting data.
2. We analyze the primary documentation - what is, what is missing. On the basis of the available documents, we check whether entries have been made on them, we post the missing ones to the accounts. We check everything against the balance sheet, if one was not kept, then you will need to fill it out. It will already be possible to recreate accounting and tax accounting registers.
3. Having verified the accounting data and primary documentation, we identify the missing documents of strict reporting - invoices, receipt and expenditure cash order, invoices, payment orders, acceptance certificates, etc. Everything that is missing needs to be restored, how to do it, if the company does not have copies of documents, see the table.

1. We check all the numbers and amounts of the recovered documents with accounting and make the necessary amendments.
2. At this stage, we identify non-submitted reports to various authorities, primarily to the tax service. We draw up and submit the necessary reports ( annual balance, cash flow statement, VAT, UST, income tax, etc.), if necessary, submit revised declarations.
3. Final audit, and the auditor should be a person who did not take part in the restoration of accounting.

Be careful!When reconciling with the Federal Tax Service, settlements with the budget for taxes and fees, the amounts reflected tax authorities in the personal account card and the tax amounts accrued in accounting as of the date of the reconciliation report, may not coincide. This is due to the fact that there are different time frames in accounting and tax accounting.

It is advisable to make an inventory of fixed assets to establish the availability and determine the condition of fixed assets. The procedure for conducting an inventory is described in chapter 5 "Tips for checking the correctness of accounting" in section 5.2. "Inventory". Based on the results of your inventory, the actual availability of fixed assets will be established. To determine the value of installed fixed assets, you can contact independent appraisers who will provide you with a report indicating the residual value of fixed assets, as well as the period within which each item of fixed assets has already worked. And already, based on such data, you will put fixed assets on the balance sheet and set the remaining useful life in commission.

Carry out the inventory together with the heads (departments, workshops, divisions), who can show you where the fixed assets are located (after all, fixed assets can be not only on the territory of the organization, but also outside it).

In addition, you can find out the residual value of fixed assets by contacting the tax office for a copy of the property tax declaration. Moreover, if the organization has property that is not subject to taxation, then your “predecessor” had to submit an appendix to the tax declaration for property tax, which reflects the name, quantity and residual value of fixed assets that are not subject to tax. But this applies to enterprises keeping records of common system taxation.

If your new management assures you that the organization has real estate and land plots (not on a leasehold basis), then it is more expedient to contact the BTI authorities, the registration chamber, the property management committee and the land committee with a request to provide copies of the BTI passports for real estate and land. In addition, BTI passports always have object schemes that will help you restore the accounting of fixed assets.

In case if land plot belongs to you on a leasehold basis, the registration of this agreement had to go through the Main Directorate of the Federal Registration Service.

If the form of ownership of your enterprise is federal or municipal state property, then the property management committee always has the Charter of your enterprise with an act of acceptance and transfer of property attached to it on the basis of economic or operational management.

If the form of ownership is a limited liability company, or an open joint stock company, then ask if it has been transformed from state enterprise in the course of privatization. If the answer is yes, then look for documents in the property management committee.

Conduct an inventory of inventory holdings in warehouses and other departments of the organization. Carry out the inventory by direct conversion, weighing. The procedure for conducting an inventory of goods and materials, as well as accounting for goods and materials identified during the inventory, is described in Chapter 5 "Tips for checking the correctness of accounting" in section 5.2. "Inventory". The inventory should be carried out in conjunction with the materially responsible persons (usually the warehouse manager, shop manager, etc.).

To restore settlements with suppliers (contractors) and buyers (customers), first of all, contact the Bank that serves you. The details of your organization (TIN, KPP, number of current and foreign currency accounts) will help you recover from bank employees. In the name of the Bank manager, write a letter with a request to provide you with copies of account statements with attached documents from the Bank's archives (most likely these will be payment orders). From the copies of the payment orders, you will find out with which suppliers you had to settle accounts and for which services, as well as who are your buyers and customers. You can choose any period, but the most optimal - at least half a year.

Then, based on the documents received at the Bank, you, firstly, will know about the balance on your current (currency) account, and secondly, the details of suppliers and buyers. Now the most the best option - this is to send a letter to suppliers and buyers with a request to send reconciliation statements to your address. The form of the reconciliation report is given in Chapter 5 "Tips for checking the correctness of accounting" in section 5.1 "Reconciliation of calculations".

The duties of the tax authority include control over the correct calculation and transfer of taxes in full and in deadlines... To do this, the tax inspectorate keeps cards of personal accounts of taxpayers, which reflect the accrued and paid amounts:

1.payments current year (advance payments, tax, fines, penalties, etc.);

2. payments received to repay debts of previous years;

3. payments received to repay deferred, installment, restructured debt;

4. payments received from the sale of seized property.

To identify calculations with the budget, write a letter requesting the submission of the Reconciliation Act on the date you are interested in. In the letter, be sure to indicate the TIN of your organization, its actual location, contact phone number, as well as the surname, name, patronymic of your head (this position was expressed by the tax authorities in a letter to the UMNS of Russia for Moscow dated September 13, 2004 No. 23-10 / 6 / 58854).

As of the date you specified, the tax inspector will draw up an Act of Reconciliation of Taxpayer's Calculations on Taxes, Fees and Contributions in accordance with Form 23-a, approved by Order of the Federal Tax Service of Russia dated April 04, 2005 No. on taxes, levies, contributions, informing taxpayers about the status of payments for taxes, levies, contributions and methodological instructions for filling them out. "

In addition, you can contact the tax office with a request to issue a certificate on the status of settlements with the budget or on the absence of arrears in taxes and fees. Such a certificate is issued on the basis of a taxpayer's application, which can be submitted to the inspectorate in person or sent by mail. You must issue such a certificate within 10 working days from the date the tax authorities receive your application. To draw up such a certificate, form No. 39-1 is provided "Certificate on the status of settlements for taxes, fees, contributions", approved by order of the Federal Tax Service of Russia dated April 04, 2005 No. sae-3-01 / 138 @ "On approval of forms for reconciling tax calculations , fees, contributions, informing taxpayers about the status of payments for taxes, fees, contributions and guidelines for their completion. "

Each organization, regardless of its form of ownership, must be registered with the Pension Fund of the Russian Federation and the Fund for Social Insurance against Accidents and Occupational Diseases. Apply with a written request to the Pension Fund of the Russian Federation and the FSS of the Russian Federation about the possibility of giving you copies of the Calculation (Declaration) of advance payments on the UST for persons making payments individuals, Calculation (Declaration) on advance payments of insurance premiums for compulsory pension insurance for persons making payments to individuals, Payroll by means of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation). From the copies of the above documents, you can find out about the balance of the Pension Fund and the Social Insurance Fund, the number of days and amounts paid for the period of temporary disability, whether a regressive scale is applied and who is disabled and what degree of disability in your organization.

When submitting quarterly (semi-annual, nine-month, annual) statements together with declarations on taxes and fees, taxpayers must submit accounting forms - form No. 1 "Balance sheet", form No. 2 "Profit and loss statement", form No. 3 "Statement of changes in capital ", form No. 4" Statement of cash flows ", form No. 5" Appendix to the balance sheet. " Usually, the last three forms are submitted by taxpayers only according to the annual report. Write a written request to the tax office to provide you with copies of the submitted accounting forms for several previous reporting periods.

To obtain data on the types of activities, contact the statistics authorities to obtain an identification certificate, or to the tax authorities to obtain an extract from the state register, where your main activity codes (OKVED) will be indicated.

So, you have completed all of the above procedures for collecting data necessary for the formation and restoration of accounting in the organization.

Based on the results of the inventory of fixed assets, you:

1. Enter on each fixed asset an inventory card for accounting of an object of fixed assets of the OS-6 form, or an inventory card for group accounting of an object of fixed assets of the OS-6a form. In the card, reflect the full name of the fixed asset, residual value, brief description, useful life (you will take all this data from the appraiser's report).

2. On the debit of account 01 "Fixed assets" reflect the residual value of the identified fixed assets. For the Credit of account 02 "Depreciation of fixed assets" put "0".

3. Sometimes in the report, appraisers indicate the initial cost and the amount of depreciation. It is not recommended to reflect these amounts on accounts 01 and 02. It will be more convenient for you to start accounting for fixed assets based on the existing residual value.

4. Commission (approve the composition of the commission by order of the organization, which includes the chief engineer, chief mechanic, heads of departments and workshops, that is, people who are in one way or another versed in your fixed assets), set the remaining useful life of fixed assets.

5. If the organization was formed before 2002, then in the contract with the appraisal firm, stipulate that you indicate in the report for buildings - the approximate date of construction, for other fixed assets - the date of commencement of operation. Based on this information, you will be able to establish a useful life for tax and accounting purposes. The fact is that for fixed assets acquired before 2002, depreciation in accounting and tax accounting was carried out based on different useful lives. As a result of the difference in useful lives, differences arise that you can qualify based on RAS 18/02 and which will affect the calculation of income tax.

6. In the Accounting Policy, fix the method of calculating depreciation for accounting and tax purposes. When choosing a method for calculating depreciation, follow the Methodological Guidelines for Accounting for Fixed Assets and the Tax Code of the Russian Federation.

Based on the results of the inventory of inventories and goods, you:

1. Reflect on the Debit of account 10 "Materials", identified in the course of the inventory inventory and on the Debit of account 41 "Goods" at the market value prevailing on the date of the inventory.

2. Put on the balance sheet of inventories and goods, both in total and in quantitative terms.

3. If special clothing was found, put a card on it. A record card for workwear is kept for each materially responsible person who received the clothes. If the useful life of overalls exceeds 12 months, then, on the basis of the Methodological Guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, charge depreciation on a monthly basis.

4. Fix in the Accounting Policy the procedure for reflecting the purchase of inventories and purchased goods in the accounting and tax accounting.

5. Fix in the accounting method of writing off the cost of inventories and goods upon their disposal (release for production, sales, etc.).

Upon receipt acts of reconciliation with suppliers and contractors you will have an idea of \u200b\u200bthe status of settlements with them. Do not forget to ask, along with the reconciliation acts, to present you with contracts for the supply of goods, performance of work, provision of services. According to the data reflected in the reconciliation statements, you reflect the balance on account 60 "Settlements with suppliers and contractors" in accounting, depending on the following:

If you owe your suppliers - then on account 60 credit;

If you overpaid to the suppliers, then the debit of account 60.

To detail the accounting of settlements with suppliers and contractors, open subaccounts to account 60, for example 60.1 “Settlements with OJSC Volga-telecom”, 60.2 “Settlements with LLC Electrosbytovaya Organization”.

Upon receipt acts of reconciliation with buyers and customers you will have an idea of \u200b\u200bthe status of settlements with them. Ask your customers to send to your address, along with reconciliation statements, copies of contracts previously concluded between your organization and you. According to the data reflected in the reconciliation acts, you reflect the balance on account 62 "Settlements with buyers and customers" in accounting, depending on the following:

If your customers owe you, then on the debit of account 62

If there was an advance payment for goods, works or services - then on the credit of account 62.

For each of your customers, open a subaccount to account 62.

Based latest bank statement reflect the debit balance of account 51 "Current accounts", 52 "Currency accounts". When reflecting the balance on account 52, remember that in accounting, data is reflected in the currency of the Russian Federation (rubles).

Cash, which are at the cash desk of the organization must be reflected on the Debit of account 50 "Cashier".

Based on the data reflected in the reconciliation acts with the Pension Fund of the Russian Federation, FSS, MHIF, reflect the current balance on the sub-accounts of account 69 "Settlements for social insurance and provision ”. In particular, on the subaccounts "Calculations for the unified social tax in the part transferred to the FSS of the Russian Federation", "Calculations for the unified social tax in the part transferred to the federal budget to finance the basic part of the labor pension", "Calculations for the unified social tax in the part transferred to the compulsory health insurance funds ”,“ Calculations for compulsory social insurance against industrial accidents and occupational diseases ”,“ Calculations for insurance premiums transferred to the Pension Fund of the Russian Federation ”.

At the same time, compare the amounts reflected in the reconciliation report on the line “transferred” with copies of payment orders provided by the bank for the transfer of contributions to the Pension Fund of the Russian Federation, FSS, MHIF. Sometimes discrepancies may arise as a result of the fact that payments reach the funds' account after a few days (sometimes weeks), in addition, errors could be made in the payment order when writing any details (for example, OKATO) and the funds in this case arrived at another account. If such a situation has arisen, it is recommended to contact the funds with copies of payment orders to clarify any discrepancies.

The balance that will be reflected by you in accounting for subaccounts to account 69 depends on the following circumstances:

If the amount of assessed contributions more amount transferred contributions, then there is a credit balance;

If the amount of the transferred payments is greater than the amount of the assessed contributions, then a debit balance occurs;

If the sum of the assessed contributions and the transferred payments is respectively equal, then the balance will be equal to "0".

The act of reconciliation with the tax office will give you the opportunity to see which taxation system your organization is on (general or special regimes). The current balance (method of determination - see above) reflect in your accounting on subaccounts to account 68 "Calculations of taxes and fees".

The charter capital of your organization is determined in the Articles of Association. Carefully study all the constituent documents, minutes of the meeting of the founders and other documents on the basis of which it can be established whether an increase or decrease in the amount of the authorized capital was established. For the credit of account 80 "Authorized capital", reflect the added amount of the authorized capital.

If you managed to get form No. 1 "Balance sheet" in the tax office, then to restore accounting, use the one compiled for the last reporting date (for example, you are going to restore accounting as of the beginning of July, then you will need a balance for the first half of the current year).

Proceeding from the fact that the data reflected in the Balance Sheet are taken from the General Ledger (which in our case is absent), we will restore the account balances by the balance lines.

On line 110 of form No. 1 intangible assets are reflected (at residual value, that is, account balance 04 "-" account balance 05. If you see that you have an amount on this line, then try to find out from the management what intangible the organization possesses assets, it can be a trademark, exclusive rights to dispose of an intellectual property object in any form and in any way. intangible assets independent appraisers will help you.

Line 130 of Form No. 1 reflects the cost of equipment to be installed during the construction of new fixed assets and the cost of investments in fixed assets, in terms of the construction of new objects of fixed assets. Thus, if your organization is building, then from the data on line 130 you will know about the cost of equipment for installation and investments in non-current assets.

On line 135 of form No. 1, income investments in tangible assets are reflected, that is, the value of fixed assets acquired for temporary use by other persons. If you have an amount on this line, then you should ask the management about your tenants and ask them for the lease agreements you need to restore your accounting.

On line 140 of form No. 1, the amount of balances on account 55 "Special accounts in banks" (in terms of deposit accounts, the maturity of which exceeds one year) and account 58 "Financial investments" is reflected. From the data received at the bank, you will know about the amount of the balance on account 55. The balance shown in line 140, minus the amount of the balance on account 55, gives you the balance on account 58. Financial investments include shares, shares, state and municipal securities, bonds, bills.

Line 211 of Form No. 1 reflects the cost of materials. You will, of course, obtain data on the quantity and cost of materials from the inventory materials. These data will serve as the basis for setting the balance of material values. They may differ from the data on line 211.

From the data on line 220 of form No. 1, you will learn about the balance on account 19 "VAT". The only drawback is the amount of VAT for all counterparties.

Line 230 gives an idea of \u200b\u200bthe total amount of the long-term accounts receivable... If the organization has many debtors, then this data will not help you in restoring accounting.

But from lines 231 and 241, take the total. This amount should be equal to the balance of account 62 and correspond to the amount that you received when collecting data on the status of settlements with buyers and customers (reconciliation statements).

Line 260 reflects the amount of the balance on account 50 "Cashier", 51 "Settlement accounts" and 52 "Currency accounts" as of the reporting date.

The data reflected in line 410 of Form No. 1 must correspond to the amount of the authorized capital reflected in the constituent documents.

Line 610 of Form No. 1 gives an idea of \u200b\u200bthe remaining amount of the short-term loan. Ask the bank serving you, as well as from the management, whether your organization took out a loan and for what purposes. Reflect this amount as a balance on account 66 "Settlements on short-term loans and borrowings."

Line 623 of Form No. 1 shall reflect the amount owed to the Pension Funds for the accumulative and insurance parts of the pension, social insurance debt and compulsory health insurance... Compare the data reflected in line 623 with the data of the reconciliation statements received by the Pension Fund of the Russian Federation, the FSS, the MHIF and the tax office.

Line 624 of Form No. 1 reflects the amount of tax and levy arrears to the budget. Compare the data reflected on line 624 with the data you received in the reconciliation statements from the tax office.

Deferred income includes the amount of income from rent and rent, the amount of assets received free of charge, etc. (see the Chart of Accounts and Instructions for its application). To restore the balance on this account, use the data reflected on line 640 of form No. 1.

You can find out about the total amount of leased fixed assets (off-balance sheet account 001) from the data reflected on lines 910, 911. Contact your landlords to receive a copy of the lease agreement. Most likely, settlements with landlords were made by non-cash transfer through the bank serving you. From the documents presented to you by the bank, you will learn about their details.

When recovering data, remember the basic rule that all debit balances of accounts (subaccounts) are reflected in the asset of form No. 1, all credit - in the liabilities of form No. 1.

Upon receipt of a copy income tax returns you can use the recommendations that are usually used when filling out the declaration, but that you need now to restore accounting:

Section 1 of the Declaration contains information on the amount of income tax payable to the budget, according to the taxpayer. Moreover, in the Declaration submitted by an organization that does not pay income tax at its location separate divisions, in Section 1 indicators are given for the whole organization;

Line 081 indicates the amount of tax to be credited to the budget of the subject Russian Federation (Credit of account 68 of the subaccount “Income tax, in the part credited to the budget of the constituent entity of the Russian Federation);

On line 091, the amount of tax to be credited to the local budget is indicated (Credit of account 68 of the sub-account “Income tax, in terms of credited to the local budget);

In Subsection 1.3 with type of payment "1" on line 010, the amount of income tax on income in the form of dividends is reflected (if the form of organization is LLC, or JSC, then most likely your founders receive dividends).

In Subsection 1.3 with type of payment "2" on line 010, the amount of income tax on income in the form of interest on state and municipal securities is reflected (if there is an amount on this line in your declaration, then most likely your organization has the above securities);

Line 070 indicates the total amount of income excluded from the profit reflected on line 060 of Sheet 02. If there is an amount in your declaration on this line, then most likely it is:

- income from operations with certain types of debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation);

- the sum of the positive balance from the revaluation of securities at market value, previously included in the tax base for income tax in the share attributable to sold (retired) government securities of GKO);

Line 010 reflects the total amount of proceeds from the sale of goods (works, services), calculated in accordance with Articles 249, 250 of the Tax Code (this is the debit turnover of your organization for taxable period on subaccount 90 "Revenue");

On line 100, taxpayers shall reflect non-operating income generated in accordance with Article 250 of the Tax Code, in particular:

- interest received (accrued) under loan, credit, bank account, bank deposit agreements, as well as on other debt obligations (including securities) when the taxpayer's debt obligations are found (Articles 271, 273, 328 of the Tax Code). On this line, in addition to the interest received (accrued) on the interest bill, the received (accrued) interest is also reflected in the form of a discount on the discount bill (if any amount is reflected in this line in your declaration, then your "predecessor" bank loan);

Line 041 indicates the amount of taxes and fees charged in the manner established by the legislation of the Russian Federation on taxes and fees, with the exception of the unified social tax (including those related to indirect costs), as well as taxes listed in article 270 of the Tax Code (check the amount indicated by the JSC on this line with the credit of account 68 in terms of taxes and fees, excluding the UST);

On line 050, the cost of acquiring (creating) the realized property rights is indicated (if the amount is indicated on this line, then most likely in the previous tax periods the property rights were realized, then it is worth finding out if there are any other property rights in your organization);

Line 090 shows the amount of losses from previous tax periods for objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere, which can be accounted for within 10 years in reducing the profit of the current reporting (tax) period received for the specified types of activities , in accordance with article 275.1 of the Tax Code (if, in fact, service industries and farms are taken into account on the balance sheet of your organization, then the amount indicated on line 090 indicates to you that in previous reporting periods losses were received on them);

Line 400 reflects the reference amount of accrued depreciation for the reporting (tax) period, as for fixed assets, including for depreciable fixed assets allocated separately depreciation group depreciable property and intangible assets (this information, although it is indicated for reference, but it may be useful to you at least to know that in fact the organization has fixed assets acquired before 2002, which are classified in a separate depreciation group, and also amortized intangible assets);

If in the previous reporting (tax) periods the depreciable property was sold, then on line 030 of the declaration you will see the amount of proceeds from the sale (as a tip, you can suggest that you ask the management exactly what fixed assets were sold in order to prevent them from getting into inventory of your fixed assets In addition, when real estate is sold, the sale and purchase agreement must be registered with the registration chamber, where you should make a request to determine the sale of the real estate);

Line 040 shows the residual value of the sold depreciable property and the costs associated with its sale, the income from the sale of which is reflected in line 030 “Proceeds from the sale of depreciable property”.

Your organization may also apply special taxation regimes, such as a simplified taxation system. In this case, upon receipt of a copy declarations for tax paid in connection with the application of the simplified taxation system (STS) do not forget to take it from the tax authority and copy of the book of income and expenses.

In accordance with the requirements established by Art. 346.24 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system are obliged to keep tax records of their performance indicators necessary to calculate the tax base and the amount of tax, based on the income and expense book.

Currently, the form of the Book of accounting of income and expenses of organizations and individual entrepreneursapplying a simplified taxation system, and the Procedure for reflecting business transactions in the Book of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, approved by the Order of the Ministry of Finance of the Russian Federation of December 30. 2005 No. 167n.

Income and expenses are reflected in the Book of Accounting on a cash basis, that is, after the actual receipt of income and the expense. At the same time, all income received by organizations from the implementation of their activities is reflected without reducing them to tax deductions provided for by the tax legislation of the Russian Federation.

Income includes all receipts from the sale of goods, performance of work and provision of services, as well as the value of property received free of charge.

The cost of goods sold, work performed and services rendered is reflected taking into account the actual costs of their purchase, implementation, provision and sale.

The amounts received as a result of the sale of property used in the course of carrying out activities are included in the income of the tax period in which this income is actually received.

Income from the sale of fixed assets and intangible assets is determined as the difference between the selling price and their residual value.

Expenses are understood as actually incurred and documented costs directly related to the extraction of income from entrepreneurial activities.

The specifics of determining costs under the simplified taxation system are determined by Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation.

Thus, from the data reflected in the Book of Income and Expenses, you can find out about all the amounts of receipts and expenditures of the organization's funds for previous tax periods.

Filling in the declaration under the simplified taxation system is carried out on the basis of the order of the Ministry of Finance of Russia dated January 17, 2006 No. 7n. Upon receipt of a copy of the declaration under the STS, you will have the following information:

The line code 010 (in columns 3 and 4) indicates the amount received by the taxpayer for the tax (reporting) period income from salesdetermined in accordance with Article 249 of the Code, as well as non-operating incomedetermined in accordance with article 250 of the Code. In this case, the amount of non-operating income does not include the amount of received dividends, if their taxation is made tax agent in accordance with the provisions of Articles 214 and 275 of the Code;

The income provided for by Article 251 of the Code is not reflected by the taxpayer under the line code 010;

The line code 020 (column 4) indicates the amount made by the taxpayer for the tax (reporting) period expensesdetermined in the manner prescribed by Article 346.16 of the Code.

According to the line code 030 (column 4), the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount calculated for the same period of time in the general procedure of tax paid in connection with the application of the simplified taxation system is indicated.

The line code 110 (column 3) indicates the amount of mandatory pension insurance premiums paid for the tax (reporting) period, as well as payments to employees during the tax (reporting) period from the taxpayer's funds for temporary disability, reducing (but not more than by 50 percent) the amount of calculated tax indicated by line code 080.

Thus, from the data reflected in the tax return for the simplified tax system, you can find out both about the income received by your organization for the reporting (tax) period, and about the expenses for the same reporting (tax) period. In addition, the amount of the calculated tax under the simplified tax system is a credit of account 68 of the subaccount "Calculations for tax paid in connection with the application of the simplified taxation system."

When comparing the calculations with the budget for taxes and fees with the tax authorities, keep in mind that the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in accounting as of the date of the reconciliation report may practically not coincide.

Let's explain with an example. Let's say you received a reconciliation statement as of December 31st. Accruals for the year in accounting are reflected in the final turnovers of December of the reporting year, and in the personal account of the taxpayer they are accrued according to the due date, that is, on March 28 of the year following the reporting year.

In addition, if an organization reports on tax on a quarterly basis, then the data will not be identical due to the fact that monthly advance payments are accrued in the tax authority for the last quarter of the reporting year, and in accounting this amount is still defined as transfers to the budget.

Thus, as of December 31, it is possible to reconcile only the identity of the settlement status for previous periods and for nine months, excluding advance payments for the fourth quarter of the year.

If advance payments of the fourth quarter are made in full, then according to the tax authority, the balance of accrued and received payments will be zero, and in accounting, the state of settlements with the budget (overpayment, debt) will be revealed at the last date of the year as the ratio of the total amount paid during the year advance payments and the total amount of income tax calculated at the end of the year (if there were no other adjustments).

Similarly, for other reporting periods (quarter, half year, nine months).

When restoring accounting, do not repeat the mistakes of your “predecessor”. Namely, all documents that served as the basis for the restoration of accounting should not be destroyed. Better stitch them, draw up a consolidated register, or a list of types of documents. The storage periods for primary documents are regulated in the List of standard management documents, approved by the Decision of Rosarkhiv dated October 6, 2000 (as amended on October 27, 2003), in the List of standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, approved by the Main Archival Directorate under the USSR Council of Ministers on August 15, 1988 (as amended on October 6, 2000), in Art. 17 of the Accounting Law and Art. 23 of the Tax Code of the Russian Federation. Remember that the head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements. The chief accountant of the organization is responsible for the safety of primary accounting documents.

Having on hand accounting and tax reporting forms, keep in mind that they can be drawn up with errors. In addition, after the preparation and submission of reports, events that occurred after the reporting date could appear. In fact, events that occurred after the reporting date are facts that occurred after the reporting date, but before the signing of the report. But no one is safe from the fact that your “predecessor” did not take into account these circumstances. An example of facts that arose after the reporting date may be dividends recommended or declared based on the results of the organization's work, replenishment of capital reserve from profit, unexpected loss of material assets for a significant amount.

Besides, balance sheet could have been drawn up in violation of the Accounting Regulations (80% of audited organizations make such mistakes). For example, offsetting between assets and liabilities is not allowed, except as otherwise provided by law (clause 40 of the Accounting Regulations). That is, many accountants sort of "roll up" the credit and debit balances and reflect the rolled-up balance in the balance sheet.

In case of complete or partial loss of documents, then you, as in the case when the accountant left with all the documents, will need to restore accounting and tax accounting. The algorithm of the accounting restoration process is the same as in the previous case.

But if the documents were partially lost, then you are in a better position than when there are no documents at all. In addition, if the loss of documents occurred during the period when you worked at this enterprise, then most likely you will have to strain your memory to restore accounting. In addition, oral conversations with employees of the accounting department and other economic services bring very good results.

To avoid such situations, periodically make archival copies of your accounting database on a computer and printouts of balance sheets at the end of the period (month).

Introduction

Currently, many organizations have a need to restore accounting for previous reporting periods. What is the reason for this? First of all, due to the fact that regulations are constantly changing, new and new forms of reporting appear, the lack of time does not allow accountants to delve into the content of the concluded contracts. But there are also situations when you come to work as a chief accountant, and your “predecessor” seems to have “sunk into the water” with all the documents. Unforeseen situations, such as fire, theft, are not excluded.
The purpose of the complete or partial (by areas) restoration of accounting is to put in order all documents of the enterprise in accordance with the requirements of the legislation. To minimize the undesirable financial consequences associated with violation of the legislation in past periods of time, the procedure for restoring accounting and tax accounting is accompanied by the submission of revised tax returns, revised forms of financial statements.
Carrying out the restoration of accounting is a long-term complex task (usually from several weeks to several months) and is carried out on the basis of an agreement on the restoration of accounting. The following are usually involved in solving this problem:
accounting specialists providing direct preparation, processing and conducting accounting documents;
auditors who are responsible for setting tasks, monitoring their implementation and accepting work, setting tasks for programmers and analyzing the possibilities of minimizing taxation;
programmers who develop specific software solutions for the purposes of accounting recovery.
The procedure for the restoration of accounting allows for the reproduction of synthetic and analytical accounting and tax registers, as well as the reporting of the organization for the past periods of time, based on the available primary documents.
Let's think about what troubles an organization faces in the absence of accounting?
If an organization does not submit accounting or tax reporting to the tax inspectorate, then first of all, the tax authorities seize bank accounts, which leads to the suspension of the organization's activities. Then fines are imposed on the leader and the organization. At the same time, the accounts will not be unblocked until the manager personally comes to the IFTS to receive a protocol on the administrative fine.
Lack of reporting (or inaccurate reporting) leads to the fact that management, founders and other interested parties (creditors, business partners, investors) are unable to obtain complete and reliable information about the activities of the organization and its property status. If the organization does not keep records or there are no primary documents, then when conducting tax audit taxes and penalties will be additionally charged, fines imposed.
Moreover, the absence accounting registers or primary documents does not allow you to control the safety of inventory, cash and other assets of the enterprise, as well as to promptly receive information on the status of settlements with creditors and debtors. But more importantly, the lack of a holistic accounting does not allow to reasonably object to tax claims in the event of a tax audit.
Naturally, when carrying out the accounting restoration procedure, a number of problems arise. When restoring the accounting, you will need to restore the missing documents (for example, statements of the current account - in the bank, etc.), the existing electronic accounting database will be created anew or changed, which can take a lot of time.
You also need to be prepared for the fact that after the restoration of accounting, it will be necessary to pay taxes, the amount of which may be insignificant, but it is difficult to determine in advance (moreover, it also depends on the availability of primary documents).
In this book you can find valuable advice to restore accounting, find out how you and your managers can carry out the procedure for restoring accounting and tax accounting with minimal losses for you.

Chapter 1. If your accountant left

Quite often now there are situations when you come to work in the place of the chief accountant of a company, and your “predecessor”, offended by the management, “touched somewhere,” or even took away with him the accounting and tax accounting documents. How to be in this case? Most importantly, do not despair.

1.1. Where to start recovery

It is advisable to make an inventory of fixed assets to establish the availability and determine the condition of fixed assets. The procedure for conducting an inventory is described in chapter 5 "Tips for checking the correctness of accounting" in section 5.2. "Inventory". Based on the results of your inventory, the actual availability of fixed assets will be established. To determine the value of installed fixed assets, you can contact independent appraisers who will provide you with a report indicating the residual value of fixed assets, as well as the period within which each item of fixed assets has already worked. And already, based on such data, you will put fixed assets on the balance sheet and set the remaining useful life in commission.
Carry out the inventory together with the managers (departments, workshops, divisions), who can indicate to you where the fixed assets are located (after all, fixed assets can be not only on the territory of the organization, but also outside it).
In addition, you can find out the residual value of fixed assets by contacting the tax office for a copy of the property tax declaration. Moreover, if the organization has property that is not subject to taxation, then your “predecessor” had to submit an appendix to the tax declaration for property tax, which reflects the name, quantity and residual value of fixed assets that are not subject to taxation. But this applies to enterprises keeping records under the general taxation system.
If your new management assures you that the organization has real estate and land plots (not on a leasehold basis), then it is more advisable to contact the BTI authorities, the registration chamber, the property management committee and the land committee with a request to provide copies of the BTI passports for real estate and land. In addition, BTI passports always have object schemes that will help you restore the accounting of fixed assets.
In the event that the land plot belongs to you on a lease basis, then the registration of this agreement had to go through the Main Directorate of the Federal Registration Service.
If the form of ownership of your enterprise is federal or municipal state property, then the property management committee always has the Charter of your enterprise with an act of acceptance and transfer of property attached to it on the basis of economic or operational management.
If the form of ownership is a limited liability company or open joint stock company, then ask if it was transformed from a state enterprise during the privatization process. If the answer is yes, then look for documents in the property management committee.
Conduct an inventory of inventory items in warehouses and other departments of the organization. Carry out the inventory by direct conversion, weighing. The procedure for conducting an inventory of goods and materials, as well as accounting for goods and materials identified during the inventory, is described in Chapter 5 "Tips for checking the correctness of accounting" in section 5.2. "Inventory". The inventory should be carried out in conjunction with the materially responsible persons (usually the warehouse manager, shop manager, etc.).

1.2. Which authorities to contact

To restore settlements with suppliers (contractors) and buyers (customers), first of all, contact the Bank that serves you. The details of your organization (TIN, KPP, number of current and foreign currency accounts) will help you recover from bank employees. In the name of the Bank manager, write a letter with a request to provide you with copies of account statements with attached documents from the Bank's archives (most likely these will be payment orders). From the copies of the payment orders, you will find out with which suppliers you had to settle accounts and for which services, as well as who are your buyers and customers. You can choose any period, but the most optimal - at least half a year.
Then, relying on the documents received at the Bank, you, firstly, will know about the balance on your current (currency) account, and secondly, the details of suppliers and buyers. Now the best option is to send a letter to suppliers and buyers with a request to send reconciliation statements to your address. The form of the reconciliation report is given in Chapter 5 "Tips for checking the correctness of accounting" in section 5.1 "Reconciliation of calculations".
The duties of the tax authority include control over the correct calculation and transfer of taxes in full and on time. To do this, the tax inspectorate keeps cards of personal accounts of taxpayers, which reflect the accrued and paid amounts:
1. payments of the current year (advance payments, tax amounts, fines, penalties, etc.);
2. payments received to repay debts of previous years;
3. payments received to repay deferred, installment, restructured debt;
4. payments received from the sale of seized property.
To identify calculations with the budget, write a letter requesting the submission of the Reconciliation Act on the date you are interested in. In the letter, be sure to indicate the TIN of your organization, its actual location, contact phone number, as well as the surname, name, patronymic of your head (this position was expressed by the tax authorities in a letter to the UMNS of Russia for Moscow dated September 13, 2004 No. 23-10 / 6 / 58854).
As of the date you specified, the tax inspector will draw up an Act of Reconciliation of Taxpayer's Calculations on Taxes, Fees and Contributions in accordance with Form 23-a, approved by Order of the Federal Tax Service of Russia dated April 04, 2005 No. SAE-3-01 / 138 @ "On Approval of Forms for Reconciliation on taxes, levies, contributions, informing taxpayers about the status of payments for taxes, levies, contributions and methodological instructions for filling them out. "
In addition, you can contact the tax office with a request to issue a certificate on the status of settlements with the budget or on the absence of arrears in taxes and fees. Such a certificate is issued on the basis of a taxpayer's application, which can be submitted to the inspectorate in person or sent by mail. You must issue such a certificate within 10 working days from the date the tax authorities receive your application. To issue such a certificate, form No. 39-1 "Certificate of the status of settlements for taxes, fees, contributions" is provided, approved by order of the Federal Tax Service of Russia dated April 04, 2005 No. sae-3-01 / 138 @ "On approval of forms for reconciling tax calculations , fees, contributions, informing taxpayers about the status of payments for taxes, fees, contributions and guidelines for their filling. "
Each organization, regardless of its form of ownership, must be registered with the Pension Fund of the Russian Federation and the Social Insurance Fund for Accidents and Occupational Diseases. Apply with a written request to the Pension Fund of the Russian Federation and the FSS of the Russian Federation about the possibility of giving you copies of the Calculation (Declaration) of advance payments for the UST for persons making payments to individuals, Calculation (Declaration) for advance payments of insurance contributions for compulsory pension insurance for persons making payments to individuals persons, Payroll for the funds of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation). From the copies of the above documents, you can find out about the balance of the Pension Fund and Social Security Fund, the number of days and amounts paid for the period of temporary disability, whether a regressive scale is applied and who is disabled and what degree of disability in your organization.
When submitting quarterly (semi-annual, nine-month, annual) statements together with declarations on taxes and fees, taxpayers must submit accounting forms - form No. 1 "Balance sheet", form No. 2 "Profit and loss statement", form No. 3 "Statement of changes in capital ”, form No. 4“ Statement of cash flows ”, form No. 5“ Appendix to the balance sheet ”. Usually, taxpayers submit the last three forms only according to the annual report. Write a written request to the tax office to provide you with copies of the submitted accounting forms for several previous reporting periods.
To obtain data on the types of activities, contact the statistics authorities to obtain an identification certificate, or to the tax authorities to obtain an extract from the state register, where your main activity codes (OKVED) will be indicated.

1.3. Recovery procedure

So, you have completed all of the above procedures for collecting data necessary for the formation and restoration of accounting in the organization.
Based on the results of the inventory of fixed assets, you:
1. Enter on each fixed asset an inventory card for accounting of an object of fixed assets of the OS-6 form, or an inventory card for group accounting of an object of fixed assets of the OS-6a form. In the card, reflect the full name of the object of fixed assets, residual value, brief description, useful life (you will take all this data from the appraiser's report).
2. On the debit of account 01 "Fixed assets" reflect the residual value of the identified fixed assets. For the Credit of account 02 "Depreciation of fixed assets" put "0".
3. Sometimes appraisers indicate the original cost and the amount of depreciation in the report. It is not recommended to reflect these amounts on accounts 01 and 02. It will be more convenient for you to start accounting for fixed assets based on the existing residual value.
4. Commission (approve the composition of the commission by order of the organization, which includes the chief engineer, chief mechanic, heads of departments and workshops, that is, people who are in one way or another versed in your fixed assets), set the remaining useful life of fixed assets.
5. If the organization was formed before 2002, then in the contract with the appraisal firm, stipulate that you indicate in the report for buildings - the approximate date of construction, for other fixed assets - the date of commencement of operation. Based on this information, you will be able to establish a useful life for tax and accounting purposes. The fact is that for fixed assets acquired before 2002, depreciation in accounting and tax accounting was carried out based on different useful lives. As a result of the difference in useful lives, differences arise that you can qualify on the basis of RAS 18/02 and which will affect the calculation of income tax.
6. In the Accounting Policy, fix the method of calculating depreciation for accounting and tax purposes. When choosing a method for calculating depreciation, be guided by the Methodological Guidelines for accounting for fixed assets and the Tax Code of the Russian Federation.

Based on the results of the inventory of inventories and goods, you:
1. Reflect on the Debit of account 10 "Materials", identified in the course of the inventory inventory and on the Debit of account 41 "Goods" at the market value prevailing on the date of the inventory.
2. Carry out the statement on the balance of inventories and goods both in total and in quantitative terms.
3. If special clothing was found, put a card on it. A record card for workwear is kept for each materially responsible person who received the clothes. If the useful life of overalls exceeds 12 months, then, on the basis of the Methodological Guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, accrue depreciation on a monthly basis.
4. Fix in the Accounting Policy the procedure for reflecting the purchase of inventories and purchased goods in the accounting and tax accounting.
5. Fix in the Accounting method of writing off the cost of inventories and goods upon their disposal (release for production, sales, etc.).

Upon receipt acts of reconciliation with suppliers and contractorsyou will have an idea of \u200b\u200bthe status of settlements with them. Do not forget to ask, together with the reconciliation acts, to present you with contracts for the supply of goods, performance of work, provision of services. According to the data reflected in the reconciliation statements, you reflect the balance on account 60 "Settlements with suppliers and contractors" in accounting, depending on the following:
if you owe your suppliers - then on account 60 credit;
if you have overpaid to the suppliers, then on the debit of account 60.
For detailed accounting of settlements with suppliers and contractors, open subaccounts to account 60, for example 60.1 “Settlements with OJSC Volga-telecom”, 60.2 “Settlements with LLC Electrosbytovaya Organization”.

Upon receipt acts of reconciliation with buyers and customersyou will have an idea of \u200b\u200bthe status of settlements with them. Ask your buyers to send to your address, along with the reconciliation acts, copies of the contracts concluded earlier between your organization and you. According to the data reflected in the reconciliation statements, you reflect the balance on account 62 "Settlements with buyers and customers" in accounting, depending on the following:
if your customers owe you, then by debit account 62
if there was an advance payment for goods, works or services - then on the credit of account 62.
For each of your customers, create a subaccount to account 62.

Based latest bank statementreflect the debit balance of account 51 "Current accounts", 52 "Currency accounts". When reflecting the balance on account 52, remember that in accounting, data is reflected in the currency of the Russian Federation (rubles).

Cash, which are at the cash desk of the organization must be reflected on the Debit of account 50 "Cashier".

Based on the data reflected in the reconciliation acts with the Pension Fund of the Russian Federation, FSS, MHIF, reflect the current balance on the sub-accounts of account 69 "Settlements for social insurance and security". In particular, on the subaccounts "Calculations for the unified social tax in the part transferred to the FSS of the Russian Federation", "Calculations for the unified social tax in the part transferred to the federal budget to finance the basic part of the labor pension", "Calculations for the unified social tax in the part transferred to the compulsory health insurance funds "," Calculations for compulsory social insurance against industrial accidents and occupational diseases "," Calculations for insurance contributions transferred to the Pension Fund of the Russian Federation. "
At the same time, compare the amounts reflected in the reconciliation report on the line “transferred” with copies of payment orders provided by the bank for the transfer of contributions to the Pension Fund of the Russian Federation, FSS, MHIF. Sometimes discrepancies may arise as a result of the fact that payments reach the funds' account after a few days (sometimes weeks), in addition, errors could be made in the payment order when writing any details (for example, OKATO) and the funds in this case arrived at another account. If such a situation has arisen, it is recommended to contact the funds with copies of payment orders to clarify any discrepancies.
The balance that will be reflected by you in accounting for subaccounts to account 69 depends on the following circumstances:
if the amount of assessed contributions is greater than the amount of the transferred contributions, then a credit balance arises;
if the amount of the transferred payments is greater than the amount of assessed contributions, then a debit balance occurs;
if the sum of the assessed contributions and the transferred payments, respectively, is equal, then the balance will be equal to "0".

The act of reconciliation with the tax office will give you the opportunity to see which taxation system your organization is on (general or special regimes). The current balance (method of determination - see above) reflect in your accounting on subaccounts to account 68 "Calculations of taxes and fees".

The charter capital of your organization is determined in the Articles of Association. Carefully study all the constituent documents, minutes of the meeting of the founders and other documents on the basis of which it can be established whether an increase or decrease in the amount of the authorized capital was established. For the credit of account 80 "Authorized capital", reflect the added amount of the authorized capital.

If you managed to get form No. 1 "Balance sheet"in the tax office, then to restore accounting, use the one compiled for the last reporting date (for example, you are going to restore accounting as of the beginning of July, then you will need a balance for the first half of the current year).
Proceeding from the fact that the data reflected in the Balance Sheet are taken from the General Ledger (which in our case is absent), we will restore the account balances by the balance lines.
On line 110 of form No. 1 intangible assets are reflected (at residual value, that is, account balance 04 "-" account balance 05. If you see that you have an amount on this line, then try to find out from the management what intangible assets are owned by the organization. It can be a trademark, exclusive rights to dispose of intellectual property in any form and in any way. Independent appraisers will help you determine the value of intangible assets.
Line 130 of Form No. 1 reflects the cost of equipment to be installed during the construction of new fixed assets and the cost of investments in non-current assets in terms of the construction of new fixed assets. Thus, if your organization is building, then from the data on line 130 you will know about the cost of equipment for installation and investments in non-current assets.
On line 135 of form No. 1, income investments in tangible assets are reflected, that is, the value of fixed assets acquired for temporary use by other persons. If you have an amount on this line, then you should ask the management about your tenants and ask them for the lease agreements you need to restore your accounting.
On line 140 of form No. 1, the amount of balances on account 55 "Special accounts in banks" (in terms of deposit accounts, the maturity of which exceeds one year) and account 58 "Financial investments" is reflected. From the data received at the bank, you will know about the amount of the balance on account 55. The balance shown in line 140, minus the amount of the balance on account 55, gives you the balance on account 58. Financial investments include shares, shares, state and municipal securities, bonds, bills.
Line 211 of Form No. 1 reflects the cost of materials. You will, of course, obtain data on the quantity and cost of materials from the inventory materials. These data will serve as the basis for setting the balance of material values. They may differ from the data on line 211.
From the data on line 220 of form No. 1, you will learn about the balance on account 19 "VAT". The only drawback is the amount of VAT for all counterparties.
Line 230 gives an indication of the total long-term receivable. If the organization has many debtors, then this data will not help you in restoring accounting.
But from lines 231 and 241, take the total. This amount should be equal to the balance of account 62 and correspond to the amount that you received when collecting data on the status of settlements with buyers and customers (reconciliation statements).
Line 260 reflects the amount of the balance on account 50 "Cashier", 51 "Settlement accounts" and 52 "Currency accounts" as of the reporting date.
The data reflected in line 410 of Form No. 1 must correspond to the amount of the authorized capital reflected in the constituent documents.
Line 610 of Form No. 1 gives an idea of \u200b\u200bthe remaining amount of the short-term loan. Ask the bank serving you, as well as from the management, whether your organization took out a loan and for what purposes. Reflect this amount as a balance on account 66 "Settlements on short-term loans and borrowings."
Line 623 of Form No. 1 shall reflect the amount owed to the Pension Funds for the accumulative and insurance parts of the pension, social insurance debt and compulsory health insurance. Compare the data reflected in line 623 with the data of the reconciliation statements received by the Pension Fund of the Russian Federation, the FSS, the MHIF and the tax office.
Line 624 of Form No. 1 reflects the amount of tax and levy arrears to the budget. Compare the data reflected on line 624 with the data you received in the reconciliation statements from the tax office.
Deferred income includes the amount of income from rent and rent, the amount of assets received free of charge, etc. (see the Chart of Accounts and Instructions for its application). To restore the balance on this account, use the data reflected on line 640 of form No. 1.
You can find out about the total amount of leased fixed assets (off-balance sheet account 001) from the data reflected on lines 910, 911. Contact your landlords to receive a copy of the lease agreement. Most likely, settlements with landlords were made by non-cash transfer through the bank serving you. From the documents presented to you by the bank, you will learn about their details.
When recovering data, remember the basic rule that all debit balances of accounts (subaccounts) are reflected in the asset of form No. 1, all credit - in the liabilities of form No. 1.

Upon receipt of a copy income tax returnsyou can use the recommendations that are usually used when filling out the declaration, but that you need now to restore accounting:
Section 1 of the Declaration contains information on the amounts of income tax payable to the budget, according to the taxpayer. At the same time, in the Declaration submitted by an organization that does not pay income tax at the location of separate divisions, in Section 1 the indicators are given for the organization as a whole;
on line 081, the amount of tax to be credited to the budget of the constituent entity of the Russian Federation is indicated (Credit of account 68 of the subaccount “Income tax, in part credited to the budget of the constituent entity of the Russian Federation);
on line 091, the amount of tax to be credited to the local budget is indicated (Credit of account 68 of the subaccount “Income tax, in terms of credited to the local budget);
in Subsection 1.3 with type of payment "1" on line 010 the amount of income tax on income in the form of dividends is reflected (if the form of organization is LLC, or OJSC, then most likely your founders receive dividends).
in Subsection 1.3 with type of payment "2" on line 010, the amount of income tax on income in the form of interest on state and municipal securities is reflected (if there is an amount on this line in your declaration, then most likely your organization has the above securities);
Line 070 indicates the total amount of income excluded from the profit reflected on line 060 of Sheet 02. If there is an amount in your declaration on this line, then most likely it is:
- income from operations with certain types of debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation);
- the sum of the positive balance from the revaluation of securities at market value, previously included in the tax base for income tax in the share attributable to sold (retired) government securities of GKO);
Line 010 reflects the total amount of proceeds from the sale of goods (works, services), calculated in accordance with Articles 249, 250 of the Tax Code (this is the debit turnover of your organization for the tax period under subaccount 90 "Revenue");
On line 100, taxpayers shall reflect non-operating income generated in accordance with Article 250 of the Tax Code, in particular:
- interest received (accrued) under loan, credit, bank account, bank deposit agreements, as well as on other debt obligations (including securities) when the taxpayer's debt obligations are found (Articles 271, 273, 328 of the Tax Code). On this line, in addition to the interest received (accrued) on the interest bill, the received (accrued) interest is also reflected in the form of a discount on the discount bill (if any amount is reflected in this line in your declaration, then your "predecessor" bank loan);
Line 041 indicates the amounts of taxes and fees charged in the manner established by the legislation of the Russian Federation on taxes and fees, with the exception of the unified social tax (including those related to indirect costs), as well as taxes listed in article 270 of the Tax Code (check the specified JSC on this line, the amount with the credit of account 68 in terms of taxes and fees, excluding UST);
On line 050, the cost of acquiring (creating) the realized property rights is indicated (if the amount is indicated on this line, then most likely in the previous tax periods the property rights were realized, then it is worth finding out if there are any other property rights in your organization);
Line 090 shows the amount of losses from previous tax periods for objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere, which can be accounted for within 10 years in reducing the profit of the current reporting (tax) period received for the specified types of activities , in accordance with article 275.1 of the Tax Code (if, in fact, service industries and farms are taken into account on the balance sheet of your organization, then the amount indicated on line 090 indicates to you that in previous reporting periods losses were received on them);
Line 400 reflects the reference amount of accrued depreciation for the reporting (tax) period, both for fixed assets, including for depreciable fixed assets allocated to a separate depreciation group of depreciable property, and for intangible assets (this information, although it is indicated for reference, but it may be useful to you at least to know that in fact the organization has fixed assets acquired before 2002, which are classified in a separate depreciation group, as well as depreciable intangible assets);
If in the previous reporting (tax) periods the depreciable property was sold, then on line 030 of the declaration you will see the amount of proceeds from the sale (as a tip, you can suggest that you ask the management exactly what fixed assets were sold in order to prevent them from getting into inventory of your fixed assets In addition, when real estate is sold, the sale and purchase agreement must be registered with the registration chamber, where you should make a request to determine the sale of the real estate);
Line 040 shows the residual value of the sold depreciable property and the costs associated with its sale, the income from the sale of which is reflected in line 030 “Proceeds from the sale of depreciable property”.

Your organization may also apply special taxation regimes, such as a simplified taxation system. In this case, upon receipt of a copy declarations for tax paid in connection with the application of the simplified taxation system(STS) do not forget to take it from the tax authority and copy of the book of income and expenses.
In accordance with the requirements established by Art. 346.24 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system are obliged to keep tax records of their performance indicators necessary to calculate the tax base and the amount of tax, based on the income and expense book.
Currently, the form of the Book of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System and the Procedure for Reflecting Business Transactions in the Book of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, approved by the Order of the Ministry of Finance of the Russian Federation of December 30, are in force. 2005 No. 167n.
Income and expenses are reflected in the Book of Accounting on a cash basis, that is, after the actual receipt of income and the expense. At the same time, all income received by organizations from the implementation of their activities is reflected without reducing them to tax deductions provided for by the tax legislation of the Russian Federation.
Income includes all receipts from the sale of goods, performance of work and provision of services, as well as the value of property received free of charge.
The cost of goods sold, work performed and services rendered is reflected taking into account the actual costs of their purchase, implementation, provision and sale.
The amounts received as a result of the sale of property used in the course of carrying out activities are included in the income of the tax period in which this income is actually received.
Income from the sale of fixed assets and intangible assets is determined as the difference between the selling price and their residual value.
Expenses are understood as actually incurred and documented costs directly related to the extraction of income from entrepreneurial activities.
The specifics of determining costs under the simplified taxation system are determined by Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation.
Thus, from the data reflected in the Book of Income and Expenses, you can find out about all the amounts of receipts and expenditures of the organization's funds for previous tax periods.
Filling in the declaration under the simplified taxation system is carried out on the basis of the order of the Ministry of Finance of Russia dated January 17, 2006 No. 7n. Upon receipt of a copy of the declaration under the STS, you will have the following information:
The line code 010 (in columns 3 and 4) indicates the amount received by the taxpayer for the tax (reporting) period income from sales, determined in accordance with article 249 of the Code, as well as non-operating income determined in accordance with article 250 of the Code. At the same time, the amount of non-operating income does not include the amount of dividends received, if their taxation was made by a tax agent in accordance with the provisions of Articles 214 and 275 of the Code;
The income provided for by Article 251 of the Code is not reflected by the taxpayer under the line code 010;
The line code 020 (column 4) indicates the amount made by the taxpayer for the tax (reporting) period expensesdetermined in the manner prescribed by Article 346.16 of the Code.
According to the line code 030 (column 4), the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount calculated for the same period of time in the general procedure of tax paid in connection with the application of the simplified taxation system is indicated.
The line code 110 (column 3) indicates the amount of mandatory pension insurance premiums paid for the tax (reporting) period, as well as payments to employees during the tax (reporting) period from the taxpayer's funds for temporary disability, reducing (but not more than by 50 percent) the amount of calculated tax indicated by line code 080.
Thus, from the data reflected in the tax return for the simplified tax system, you can find out both about the income received by your organization for the reporting (tax) period, and about the expenses for the same reporting (tax) period. In addition, the amount of the calculated tax under the simplified tax system is a credit of account 68 of the subaccount "Calculations for tax paid in connection with the application of the simplified taxation system."

1.4. What mistakes to avoid

When comparing the calculations with the budget for taxes and fees with the tax authorities, keep in mind that the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in accounting as of the date of the reconciliation report may practically not coincide.
Let's explain with an example. Let's say you received a reconciliation statement as of December 31st. Accruals for the year in accounting are reflected in the final turnovers of December of the reporting year, and in the personal account of the taxpayer they are accrued according to the due date, that is, on March 28 of the year following the reporting year.
In addition, if an organization reports on tax on a quarterly basis, then the data will not be identical due to the fact that monthly advance payments are accrued in the tax authority for the last quarter of the reporting year, and in accounting this amount is still defined as transfers to the budget.
Thus, as of December 31, it is possible to reconcile only the identity of the settlement status for previous periods and for nine months, excluding advance payments for the fourth quarter of the year.
If advance payments of the fourth quarter are made in full, then according to the tax authority, the balance of accrued and received payments will be zero, and in accounting, the state of settlements with the budget (overpayment, debt) will be revealed at the last date of the year as the ratio of the total amount paid during the year advance payments and the total amount of income tax calculated at the end of the year (if there were no other adjustments).
Similarly, for other reporting periods (quarter, half year, nine months).

When restoring accounting, do not repeat the mistakes of your “predecessor”. Namely, all documents that served as the basis for the restoration of accounting should not be destroyed. Better stitch them, draw up a consolidated register, or a list of types of documents. The storage periods for primary documents are regulated in the List of standard management documents, approved by the Decision of Rosarkhiv dated October 6, 2000 (as amended on October 27, 2003), in the List of standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, approved by the Main Archival Directorate under the USSR Council of Ministers on August 15, 1988 (as amended on October 6, 2000), in Art. 17 of the Accounting Law and Art. 23 of the Tax Code of the Russian Federation. Remember that the head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements. The chief accountant of the organization is responsible for the safety of primary accounting documents.

Having on hand accounting and tax reporting forms, keep in mind that they can be drawn up with errors. In addition, after the preparation and submission of reports, events that occurred after the reporting date could appear. In fact, events that occurred after the reporting date are facts that occurred after the reporting date, but before the signing of the report. But no one is safe from the fact that your “predecessor” did not take into account these circumstances. An example of facts that arose after the reporting date may be dividends recommended or declared based on the results of the organization's work, replenishment of capital reserve from profit, unexpected loss of material assets for a significant amount.

In addition, the balance sheet could have been drawn up in violation of the Accounting Regulations (80% of audited organizations make such mistakes). For example, offsetting between assets and liabilities is not allowed, except as otherwise provided by law (clause 40 of the Accounting Regulations). That is, many accountants sort of "roll up" the credit and debit balances and reflect the rolled-up balance in the balance sheet.

1.5. If the documents are completely or partially lost

In case of complete or partial loss of documents, then you, as in the case when the accountant left with all the documents, will need to restore accounting and tax accounting. The algorithm of the accounting restoration process is the same as in the previous case.
But if the documents were partially lost, then you are in a better position than when there are no documents at all. In addition, if the loss of documents occurred during the period when you worked at this enterprise, then most likely you will have to strain your memory to restore accounting. In addition, oral conversations with employees of the accounting department and other economic services bring very good results.
To avoid such situations, periodically make archival copies of your accounting database on a computer and printouts of balance sheets at the end of the period (month).

Chapter 2. If the organization has not kept records for a certain period of time

It is often the case that business leaders do not take accounting seriously. They either keep it themselves, but not professionally, or they do not keep records at all. In this case, a situation arises when it is necessary to restore accounting for previous periods.
Keep in mind that ignorance of accounting entails a so-called gross violation of income and expenses. According to clause 3 of article 120 of the Tax Code of the Russian Federation, a gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence of primary documents, or the absence of invoices, or accounting registers, systematic (twice or more during a calendar year ) untimely or incorrect reflection on the accounts and in the reporting of business transactions, cash, tangible assets, intangible assets and financial investments of the taxpayer.
Clause 1 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ establishes that all business operations carried out by an organization must be formalized by supporting documents. These documents serve as primary accounting documents. Primary documents should be drawn up at the time of the business transaction, and if this is not possible, then immediately after its completion. Of course, primary documents must be properly executed, contain complete and reliable information. The persons who drew up and signed the primary document are responsible for this.

2.1. Recovery procedure

The restoration of documents includes, first of all, the restoration of quantitative accounting.
The restoration of quantitative (quantitative and varietal) accounting can be used in any sector of the economy, but most often this method is used in trade and public catering enterprises (warehouses, wholesale depots, shops, cafes, canteens, etc.).
A complete or selective restoration of quantitative accounting is possible. In the first case, the entire card index is restored, in the second, the movement of certain types of goods is checked. Complete restoration of quantitative accounting is time-consuming.
The absence of quantitative-sum accounting, i.e., accounting for the movement of goods in quantitative and monetary terms for individual names and varieties, contributes to the concealment of abuses, in which, as a result of forgeries in primary documents, data on the real movement of individual values \u200b\u200bchange, but the total amount of the value of goods fits the real one.
Typical examples such abuses are: when performing warehouse operations - the release of low-grade goods under the guise of the highest, during production operations in public catering enterprises - the replacement of some products with others, cheaper. The total surplus is realized by the withdrawal of cash proceeds, the appropriation of valuable goods, and the issuance of bulk invoices.
Representatives of law enforcement agencies can demand the restoration of quantitative and total accounting, but only in cases when it is caused by a real need, as a rule, in the course of criminal investigation.
There are cases when the accounting was not kept for the purpose of abuse. For example, raw materials of the highest quality are bought, and a lower grade was released into production. Analysis of the quality of raw materials, materials and finished products makes it possible to reveal the facts of the use of inferior raw materials, replacement of some materials with others, cheaper ones, underinvestment in products, distortion of the quality indicators of received or manufactured products.
At the same time, it is necessary to strive to take products for analysis that were released before the start of the inspection, or raw materials that were put into production by the same time. Otherwise, the check may be ineffective.
If quality control is possible without special laboratory tests and is carried out directly at the location of the product, then the persons responsible for this area of \u200b\u200bwork and the persons being inspected must take part in it. In this case, it is necessary to comply with the established rules regarding the methodology and technique of actions for obtaining samples and samples.
Execute the check with the appropriate act. In cases where the analysis must be carried out in the laboratory, arrange for the collection of appropriate samples or samples of raw materials, materials. This action is formalized by an act signed by all those present. In some cases, it is possible to formalize the receipt of samples, samples with documents provided for various ministries and departments. The results of laboratory analysis in the form of an appropriate document are attached to the inspection report.
Situations are also possible when individual services (for example, economic) have developed standards for accounting for production costs. And accounting services have not kept records for a certain period of time. Then the following recommendations will help you: conduct a test run of raw materials (materials) into production. This method will help you:
establish the actual consumption, the amount of waste, the output of finished products;
check the technological process, equipment performance.
The control launch of raw materials and materials into production helps to identify various shortcomings and violations in the regulation and production technology, to reveal theft and other abuses associated with the creation of unaccounted for surplus of material assets as a result of ignorance of accounting in the organization.

2.2. What mistakes to avoid

When organizing and conducting a test run, it should be borne in mind that in order to conceal violations and abuses, the audited persons often persuade the workers or themselves try to deceitfully change certain essential conditions of the experiment and distort its results. In this regard, for better observation and control over the observance of the experimental conditions, it is advisable to involve uninterested persons, or to conduct an experiment with the participation of a group of auditors.
Remember that in accordance with clause 39 of the Regulations on the maintenance of accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, changes in the accounting statements relating to both the reporting year and previous periods ( after its approval), are made in the statements prepared for the reporting period in which distortions of its data were found.

Chapter 3. If you have a force majeure

No one is insured against the loss and destruction of documents as a result of extraordinary circumstances. This chapter will consider what actions will need to be taken in the event of unforeseen circumstances.

3.1. Where to start recovery

In the event of loss or destruction of documents, the head of the organization must first of all issue an order, according to which a commission should be appointed to investigate the reasons for the loss of documents (clause 6.8 of the Regulation on accounting). The results of the commission's work must be formalized by an act approved by the head of the organization.
In necessary cases, representatives of investigative bodies, security and state fire supervision are invited to participate in the work of the commission.
In addition, when identifying the facts of theft, as well as in the event of a natural disaster, fire and other emergencies in accordance with paragraph 2 of Art. 12 of Law No. 129-FZ "On Accounting" it is obligatory to carry out an inventory, based on the results of which it is necessary to compile, if possible, a detailed list (inventory) of lost documents.
In addition, the organization needs to confirm the reason for the loss of documents by external supporting documents. In the event of a fire, you should obtain a certificate from the bodies of the state fire service (EMERCOM), if the documents are stolen - a certificate from the local internal affairs body of the Ministry of Internal Affairs of Russia and a court verdict in criminal cases, if the premises are flooded - an act of flooding from the owner of the premises, a certificate from the housing office, PRUE The list of stolen or destroyed documents, compiled by representatives of these bodies and services, may in the future serve as a weighty argument in the event of disputes with the tax inspectorate.
After all evidence of the reasons for the loss of documents has been collected, the tax authorities should be notified of the fact of loss or destruction of documents. Of course, this must be done before the appointment of a tax audit. It is advisable to issue a notification in writing addressed to the head of the tax inspectorate with copies of certificates from the relevant authorities and a list of lost documents.

3.2. Recovery procedure

The next step is to recover lost documents. It is necessary to try to do this, since:
actions to restore documents will be an important argument in litigation with the tax authority. The established arbitration practice indicates that if the organization does not take any action to restore the missing documents, the fact of loss of documents as a result of extraordinary circumstances is not recognized as a circumstance precluding the fault of the taxpayer (Resolution of the FAS VCO dated July 28, 2003 No. A33-20597 / 02-SZn-F02 -2227 / 03-C1; FAS SKO dated May 24, 2005 No. F08-1523 / 05-911A; FAS TsO dated May 30, 2005 No. A64-1904 / 04-10). The absence of measures to restore documents can be interpreted as unlawful inaction, which led to the commission of a tax offense by negligence (clause 3 of article 110 of the Tax Code of the Russian Federation);
if the documents are not restored, the tax authority may exercise the right granted to it by paragraphs. 7 p. 1 of Art. 31 of the Tax Code of the Russian Federation, and determine the amount of taxes by calculation based on data on the taxpayer and on similar taxpayers. It is highly probable that taxes calculated in this way will be higher than those reflected in tax returns, on the basis of which additional taxes and penalties will be assessed, and corresponding penalties will arise.
The procedure for restoring documents depends on which documents were lost. So, with the loss of accounting and tax reporting the organization should contact the tax office with a request to provide copies of the submitted reports and declarations for the past periods. It is advisable to issue this request together with a notification of the loss or destruction of documents. How to do it - read in chapter 1 “If your accountant left.
To restore the bank documents of the organization, you must contact the servicing bank with a request to provide copies of payment documents and statements. If the electronic database of the accounting program has been preserved, then it will not be difficult to restore the lost accounting and tax registers, after which a detailed list of lost primary documents should be formed on the basis of these registers. In case of loss or destruction of accounting program data, the only source of information about primary documents to be restored will be copies of bank documents. On their basis, it is possible to compile a register of counterparties, which must be contacted with a request to provide copies of all documents relating to their relationship with the organization (contracts, invoices, invoices, acts, invoices, etc.). How to do it - read in chapter 1 “If your accountant left”.

3.3. What mistakes to avoid

When restoring lost documents, you may find the same errors that arise if the accountant left with all the documents. How to avoid mistakes - read in chapter 1.

Chapter 4. If errors were made in accounting

At present, the procedure for correcting errors made by the organization, revealed in the accounting, is established by clause 11 of the Instructions for the preparation of financial statements. According to this instruction, in cases of revealing incorrect reflection of business transactions of the current period before the end of the reporting year, corrections are made by entries in the corresponding accounting accounts in the month of the reporting period when the distortions were identified.
If an incorrect reflection of business transactions in the reporting year after its completion is revealed, but for which the annual financial statements have not been approved in the prescribed manner, corrections are made by the records of December of the year for which the annual financial statements are prepared for approval and submission to the appropriate addresses.
In cases of identification by the organization in the current reporting period incorrect reflection of business transactions in the accounting accounts in the last year. Corrections in accounting and financial statements for the last reporting year (after the approval of the annual financial statements in accordance with the established procedure) are not made.
Correctional entries in accounting are made in one of three ways:
1. An incorrectly made accounting entry is canceled and a correct entry is made. This method is usually used when an error is detected in the current reporting period (quarter, year) and is related to the reflection of the transaction in the accounting accounts that does not correspond to the primary accounting documents or regulations. In this case, the use of additional (reverse and correct) entries distorts the economic meaning of turnovers in the accounts of the current reporting period (the amounts in turnovers are doubled).
2. An additional entry is made for the amount not reflected in the accounting accounts. This method can be used to correct errors identified both in the current reporting period and in previous periods (for example, additional tax assessment).
3. A generalized posting is made, leading the entries in the accounting accounts in the reporting period to the state it would have been if the transaction was initially correctly reflected (for errors identified in previous reporting periods).
I draw the attention of accountants that in connection with the use of PBU 18/02, when correcting errors, the accountant must determine whether a specific situation requires the formation of additional entries in accordance with the rules of the above standard. Moreover, each error can entail both the clarification of tax liabilities and the introduction of changes in the accounting data for the balance sheet items.
Therefore, the analysis of the impact of error correction operations should be carried out by the accountant in two stages:
First step.Determine whether the correction of the error requires making adjustments to the accounting data (except for corrections to the amounts owed to the budget for taxes).
Second phase.Determine if correcting the error requires making adjustments to previously paid taxes.
In accounting, the amount of understated income tax is formed on account 68 "Calculations for taxes and fees" subaccount "Recalculations for income tax" and is revealed as a result of adjustments to the previously formed accounting objects. This amount is determined as income tax from previous years. In accordance with clause 79 and clause 83 of the Accounting Regulations, this amount does not form the accounting profit (loss) of the reporting period, and in accordance with clause 20 PBU 18/02 it forms an indicator of the conditional expense (income) of the current period (letter from the Ministry of Finance of Russia dated August 23, 2004 No. 07-05-14 / 219).
Corrective entries in any of the cases are carried out in the reporting period when the error was discovered (both in past years and the current year in past reporting periods), that is, when the error was discovered by the accountant or the tax authority). Errors of previous years in accounting and financial reporting are corrected in current period and are included in the reporting of the current period as profit (loss) of previous years revealed in the reporting period.
For example, the errors of the reporting 2006 revealed in the next (2007) in the preparation of financial statements (before their approval) should be corrected by the entries in December of the reporting (2006) year.
Since, for tax purposes, errors are corrected in the period when they were committed, transactions for recognizing non-operating income and expenses as a result of correcting an error in the current period are not taken into account for tax purposes. Permanent positive or permanent negative differences occur(letter of the Ministry of Finance of Russia dated August 23, 2004 No. 07-05-14 / 219 and dated December 10, 2004 No. 07-05-14 / 328).
The most common reason for the appearance of errors is the incomplete registration of accounting and reporting documents for accounting and tax accounting for all financial and economic operations. Usually it consists in the fact that not all of the required details are filled in the document. At the same time, due to the incomplete registration of primary accounting documents for actually incurred costs, expenses may be recognized as unjustified, unreasonable or not documented, and therefore not subject to accounting as expenses for tax purposes. This entails the application of tax sanctions.
This chapter will analyze in detail the errors that may arise in the course of recording transactions in the conduct of financial and economic activities, and give advice on how to fix them.
The main requirements for filling out accounting and tax accounting and reporting documents are set out in Federal law dated November 21, 1996 No. 129-FZ "On accounting", Tax Code RF, as well as in the relevant decrees of the Government of the RF, Goskomstat of Russia, instructions, guidelines. If the forms of those documents that the above-mentioned sources offer you are not enough for you, then you can recommend that the organization draw up samples of filling out the documents you use in strict accordance with the requirements for them. It is very important to provide access to them for all employees of the accounting department and those departments whose employees are closely related to the preparation of primary documents (sales department, warehouse). To do this, you must have samples of the primary documents developed by you in a separate folder. When filling out the documents, oblige employees to follow the samples.
It should be borne in mind that the primary accounting documents, unified forms of which are not provided, must be approved and included in the order on accounting policy.
Such documents are based on the generalized requirements of clause 9 of the Accounting Law and Art. 13 of the Tax Code of the Russian Federation should contain the following obligatory details:
name of the document (register);
date of preparation of the document;
the name of the organization on behalf of which the document was drawn up;
content (name) of the business transaction;
measuring instruments of a business transaction in kind (if possible) and in monetary terms;
the names of the positions of the persons responsible for the business transaction and the correctness of its registration;
personal signatures (decryption of signatures) of the indicated persons.
In general, the procedure for identifying and correcting errors made in accounting and tax accounting largely provides for a high qualification of an accountant, which allows him to "feel" the final figures. If there are no additional circumstances, then the debt to the personnel for wages and taxes from wages at the end of the period (month, quarter) should be within the limits of monthly charges, depreciation should be comparable with the data for previous periods, income should somehow be related to the planned indicators, the value of expenses that is greater than the previous period can be situationally determined in this period large expenses for current repairs or emergencies, etc. You should be alerted by the situation when the indicators of accounting and tax profit... Currently, the presence of profit in accounting and at the same time a loss in tax or the opposite situation is a more common occurrence. Most likely, the accounting rules were not followed or the procedure for calculating the tax base was violated.
And do not console yourself with the fact that today, as a result of incorrect tax accounting, the size of the tax base is not understated, but overstated. It's still bad. Because the arbitrage practice confirms the three-year limitation of the deadline for submitting revised calculations of income tax, keep in mind that an overpayment of income tax to the budget as a result of incomplete fulfillment of the requirements of Chapter 25 of the Tax Code of the Russian Federation for 2006 will not save an organization from the tax authorities' claims to understate the tax base in 2010 in 2007 and beyond

4.1. The procedure for identifying and correcting errors identified when recording transactions with fixed assets and intangible assets

When checking the correctness of accounting for fixed assets, such violations are often encountered, such as not all adopted fixed assets are issued acts in the form No. OS-1 "Act on the acceptance and transfer of fixed assets (except for buildings, structures)" (OS-1a buildings (structures ) ", OS-1b" Act on the acceptance-transfer of groups of fixed assets ") and inventory cards in form No. OS-6" Inventory card for accounting of fixed assets "(OS-6a" Inventory card for group accounting of fixed assets ", OS -6b "Inventory book of accounting of fixed assets"), approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7).
The results of inspections of the correctness of accounting and tax accounting of fixed assets in the organization showed that in a number of cases procedure for calculating depreciation charges ... According to the Letter of the Ministry of Finance of Russia dated September 6, 2002 No. ШС-6-21 / 1377, for fixed assets (including those with a value of 2,000 to 10,000 rubles) registered before January 1, 2002, it is necessary to accrue according to accounting depreciation in the previous procedure (in effect until January 01, 2002) (i.e., until the expiration of the depreciation period). The provisions introduced in PBU 6/01 by Order of the Ministry of Finance of Russia dated May 18, 2002 No. 45n to the accounting of fixed assets (including the possibility of writing off fixed assets with a value of not more than 10,000 rubles as they are released into production or operation), apply to fixed assets registered after 01.01.2002. It should also be borne in mind that by Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n, amendments were made to PBU6 / 01. At the same time, the possibility of writing off fixed assets as they are released into production or operation from January 1, 2006 increased to 20,000 rubles. for a unit. Carefully review the initial value of fixed assets on your balance sheet and if there are those that meet the above criteria, correct the violation. Such fixed assets can be accounted for on an off-balance sheet account in the context of materially responsible persons.

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