Correction of errors in the balance sheet for previous years. Financial statements - adjustments after the reporting date. Correction of errors in tax accounting

Does the legislation currently provide for the submission of revised or correcting accounting balances to the tax authorities, if suddenly the taxpayer has identified any errors in the previously submitted tax authority balance sheet for previous years? Thanks. I ask for a link to the Legislative Acts. Example: in the State Tax Inspection the Balance Sheet for 2014 is presented by date. In 2015 were presented tax returns property tax, and as a result, the data on some balance sheet lines changed (in particular, the residual value of the property at the beginning of the year.) Should I submit the revised balance sheet to the tax office, if so, where to put the adjustment number and how often it should be done, for example, every time I submit an updated tax return?

The organization is obliged to submit the revised financial statements only prior to its approval.

If the reporting has already been approved (based on the information provided - approved), then there is no need to submit an updated balance sheet. Identified errors are corrected in the current period, the information is also disclosed in the notes to the current reporting. This procedure is established by PBU 22/2010.

Based on this, in the reporting for the period when the error was detected (2015) in the corresponding lines (residual value of fixed assets), in the column for 12/31/2014 the organization will reflect the correct data as if there had never been an error.

How to fix errors in accounting and bookkeeping

Correction of significant errors of the last year, revealed after the approval of accounting, affects the balance sheet and other forms current year... Only when it is impossible to establish a connection between an error and a specific period, as well as to determine its impact on all previous periods, it is not necessary to make corrections.

So, in the current reporting, you need to recalculate the comparable indicators of previous periods. Do it as if you never made a mistake. This is called retrospective recalculation. This follows from subparagraph 2 of paragraph 9 of PBU 22/2010.

An example of the correction in accounting and reporting of a material error (overly reflected expense) by an enterprise that is not a small company. The mistake was made last year, the reporting for which was signed and approved

In March 2015, after the approval of the statements for 2014, the accountant of LLC Alpha revealed an error made in the first quarter of 2014.

The accounting reflected the cost of the work performed under the act received from the contractor in March 2014 in the amount of RUB 50,000. (without VAT). In fact, the act indicates the amount of 40,000 rubles. (without VAT). The work performed was paid to the contractor in full (40,000 rubles) in March 2014. Thus, as of December 31, 2014 in the accounting of Alpha formed accounts payable in the amount of unnecessarily written off expenses - 10,000 rubles.

The accountant reflected the overly written off expenses in the accounting as follows.

March 2015:

Debit 60 Credit 84
- 10,000 rubles. - reflects the cost of the contractor's work, erroneously attributed to expenses in the first quarter of 2014;

Debit 99 Credit 68 subaccount "Income tax"
- 2000 rubles. (10,000 rubles * 20%) - additional income tax was charged.

Since the 2014 accounts have already been approved, no corrections are being made.

Therefore, the result of the corrections was reflected by the Alpha accountant in the statements for 2015 in the sections where the indicators of 2014 are recorded. At the same time, he corrected the data as if there had never been an error (if expenses were initially reflected in the amount of 40,000 rubles). In the column for comparative indicators of 2014 on the lines of cost and profit (Statement of financial results, approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n), the accountant reflected the amount in 10,000 rubles. different from the one that stands for the same lines in the reporting of 2014 for the corresponding period. In the balance sheet for 2015, the opening balances as of January 1, 2015 were recalculated by the accountant based on the cost of the work performed, indicated in the act, equal to 40,000 rubles, and not 50,000 rubles. Income tax increased by 2,000 rubles.

In addition, Alpha's accountant filed a revised income tax return for 2014.

A significant mistake could have been made more than two years ago. In this case, you need to adjust the opening balances for the corresponding reporting items at the beginning of the earliest of the presented years. This is stated in paragraph 11 of PBU 22/2010.

If it is impossible to determine the impact of a material error on one (or more) of the previous reporting periods presented in the financial statements, the opening balance is adjusted at the beginning of the earliest of the periods for which recalculation is possible. This situation can arise if, to determine the effect of the error on the previous reporting period:
- complex and (or) numerous calculations are required, during which it is impossible to extract information about the circumstances that existed at the date of the error;
- it is necessary to use the information received after the date of approval of the financial statements for the previous reporting period.

This procedure is spelled out in paragraphs PBU 22/2010.

From an article in the journal “Accounting. Taxes. Law ", No. 1-2, January 2016
Whether to clarify the balance for last year?

“… We have a limited liability company. Found an error in balance sheet for 2014. According to our accounting policies, the error is significant. Do I need to clarify the reporting? If necessary, in what form should the revision be drawn up? .. "

There is no need to clarify the balance.

Inaccuracies in the company's reporting are corrected in the manner prescribed by PBU 22/2010. Significant errors are corrected in the reporting for the current year or the previous one. If the organization discovered an inaccuracy before the balance sheet was approved, it is necessary to correct the reporting for the last year and submit the revisions to the inspection and statistics. Reporting is made according to the form from the order of the Ministry of Finance of Russia dated 02.07.10 No. 66n. In the correction field, put 1.

The reporting is approved at the general meeting, which is held no later than four months after the end of the year (Article 34 of the Federal Law dated 08.02.98 No. 14-FZ). In your case, the reporting has already been approved, so the error must be corrected in the balance sheet for 2015.

Correction of errors in accounting and reporting - a procedure that even the most experienced accountant often has to carry out. What accounting errors can affect the reporting and cause a fine for the company, as well as what are the ways to correct accounting errors, read our article.

What is a Material Accounting Error?

The main normative act regulating the procedure for correcting errors in accounting is PBU 22/2010 "Correction of errors in accounting and reporting" (approved by order of the Ministry of Finance dated October 28, 2010 No. 63n). According to PBU, an error cannot be an inaccuracy in accounting or reporting, arising from the appearance of information after the fact of economic activity has been entered into the accounting.

PBU 22/2010 divides errors in accounting into significant and insignificant. A material error is one that, by itself or in combination with other errors during the reporting period, is capable of influencing the economic decisions of users made on the basis of accounting for this reporting period.

The legislation does not establish a fixed size of a material error - the taxpayer must identify it independently in absolute or percentage terms. The level above which the error becomes significant should be specified in the accounting policy.

Officials in some regulations recommend setting the materiality level equal to 5% of the reporting item indicator or the total size of the asset or liability (clause 1 of the order of the Ministry of Finance dated 11.05.2010 No. 41n, clause 88 of the order of the Ministry of Finance dated 28.12.2001 No. 119n). We propose to establish both an absolute and a relative indicator for determining a significant error. The firm can set the absolute indicator in any size.

An example of an accounting policy statement:

The error is recognized as material if the amount of misstatements exceeds ... thousand rubles. or the magnitude of the error is 5% of the total asset (liability), the value of the accounting statement.

If an individual error is not significant, according to the established criterion, but there are many similar errors in the reporting period - for example, the accountant incorrectly accepts personal protective equipment for accounting - then these errors must be considered in aggregate, since in total they can be recognized as significant.

For significant errors in accounting, separate rules for correction are established.

Correction of errors in accounting documents

The algorithm for correcting inaccuracies in accounting depends on where the error was made - in the primary and registers or in the reporting itself, the timing of the error detection and whether it is significant.

There are the following ways to fix the primary and registers:

• Proofreading - used in paper documents; incorrect information is crossed out so that the initial information can be read, and the correct entry is made nearby. The correction must be certified by the full name and signature of the person in charge, the date and the seal of the company (clause 7 of article 9 of the law "On accounting" dated 06.12.2011 No. 402-FZ).

ATTENTION! There are a number of documents in which corrections are inadmissible. These include cash and bank documents.

• "Red storno" - applied in case of incorrect posting of invoices. With handwritten input, the erroneous posting is repeated in red ink, while the amounts highlighted in red must be subtracted when calculating the totals. As a result, the incorrect entry is canceled, and instead, you need to make a new posting with the correct invoices and amount. If accounting is carried out in a standard computer program, then it is usually enough to make a posting with the same correspondence, but indicate the amount with a minus sign. The entry in the registers will be subtracted and canceled out of the wrong posting. Next, you should make the right one.
• Additional posting - used if the initial correspondence of invoices was correct, but with the wrong amount, or if the transaction was not recorded on time. The company makes an additional posting for the missing amount, and if the original amount was overstated, it makes a posting for the required difference using red storno. Also, the accountant is obliged to draw up a reference-explanation of the reason for the correction.

Ways to correct errors in accounting for 2017

The order of corrections depends on the materiality of the error and the period of detection:

• Errors of 2017 that were detected before the end of 2017 are corrected in the month in which they were identified.
• An insignificant mistake made in 2017, but revealed in 2018, after the approval of the statements for 2017, is corrected by entries on the corresponding accounting accounts in the month of 2017 in which the error was detected; profit or loss resulting from the correction of the error is credited to 91.
• The error of 2017, which was found in 2018, but before the date of signing the accounting for 2017, is corrected by making an entry in the accounting transactions for December 2017. Significant accounting errors that were discovered after the signing of the statements for 2017, but before the date of their submission to the state body or owners (shareholders), are similarly corrected.
• If the error of 2017 is significant, and the statements for 2017 have already been signed and submitted to the owners (shareholders) and government agencies, but not approved, we correct it with accounts that will be dated December 2017. At the same time, in the new version of accounting, it is necessary to indicate that this reporting replaces the original one provided and indicate the grounds for replacement.

ATTENTION! The new reporting must be provided to all addressees to whom the previous uncorrected reporting was provided.

• A significant error for 2017 was revealed after the approval of accounting for 2017 - we correct it with entries on accounting accounts already in 2018. Account 84 will be involved in the postings.

Example:

The accountant of LLC Perspektiva in May 2018 discovered that he had not reflected in the operations for 2017 the rent in the amount of 100,000 rubles. This is a significant error in accordance with the accounting policy of Perspektiva LLC, moreover, it was revealed after the approval of the statements for 2017. The accountant will make the entry:

Dt 84 Kt 76 in the amount of 100,000 rubles. - an erroneously unreported expense for 2017 was revealed

In addition, Perspektiva LLC must submit a revision of income tax for 2017.

Also, when correcting a significant error discovered after the approval of the annual statements, it is necessary to make a retrospective recalculation of the accounting indicators - this is a procedure for bringing the reporting indicators into the appropriate form as if no mistake was made. For example, if after a retrospective recalculation of the data, the profit indicator for 2017 decreased from 200,000 rubles. up to 100,000 rubles, then in the reports of 2018 in the columns of comparative data for 2017, no longer should be indicated 200,000 rubles. (according to the approved report), and 100,000 rubles. (on correction). This procedure is allowed not to be done by companies using simplified methods of accounting.

Information on the identified significant errors of previous years, which were corrected in the reporting period, must be indicated in the explanatory note to the annual accounting. The legal entity must indicate the nature of the error, the amount of the adjustment for each reporting line and the adjustment of the opening balance. If the organization provides information on earnings per share, then the explanatory note also indicates the amount of the adjustment according to the data on basic and diluted earnings per share.

What other information needs to be indicated in the explanatory note is described in the article .

In accordance with the letter of the Ministry of Finance dated January 22, 2016 No. 07-01-09 / 2235, the organization has the right to independently develop an algorithm for correcting errors in accounting and reporting on the basis of current legislation. We recommend that the selected procedure be fixed in the accounting policy.

Correction of errors in tax accounting

If the provisions of PBU 22/2010 are relevant for legal entities, since the self-employed population is not obliged to keep accounting, then the procedure for correcting errors in tax accounting applies to both entrepreneurs and organizations.

According to Art. 314 of the Tax Code of the Russian Federation, errors in tax registers need to be corrected in a corrective way: there must be the signature of the person who corrected the register, the date and justification for the correction.

The procedure for correcting errors in tax accounting is detailed in Art. 54 of the Tax Code of the Russian Federation.

If an error in calculating the tax base for previous years was found in the current reporting period, then you need to recalculate the tax base and the tax amount for the period of the error.

If it is impossible to determine the period of the error, then recalculation is performed in the reporting period in which the error was found.

Errors in tax accounting, as a result of which the tax base was underestimated, which means that the tax was underpaid to the budget, it is necessary not only to correct, but also to provide the IFTS with an update for the period of the error (Article 81 of the Tax Code of the Russian Federation). However, if an error is found during tax audit, then you do not need to submit an update. In this case, the amount of arrears or overpayment will be recorded in the audit materials, and the tax authorities will enter these data into the company's personal account card. If the company submits an update to the tax authority, then the data in the card will be duplicated.

In the event that a company has overpaid tax due to its own error, it can submit a revision or not correct the error (for example, the amount of the overpayment is insignificant). Another option that a company can use is to reduce the tax base during the period of detection of the error by the amount of the overestimation of the tax base in the previous period. This can be done when calculating transport tax, MET, STS and income tax.

ATTENTION! This method cannot be used when errors are detected in the calculation of VAT, since an overvalued VAT can be corrected only by submitting an update for the period of the error.

If the company was operating at a loss and revealed an error in the previous period that would increase the loss, then these expenses cannot be included in the tax calculation for the current period. The company should submit a revision with new amounts of expenses and losses (letter of the Ministry of Finance dated 23.04.2010 No. 03-02-07 / 1-188).

Penalties for errors in accounting

Errors in accounting and reporting can result in a fine for the company. Moreover, since April 10, 2016, the size of fines for incorrect accounting have increased - with the entry into force of the law of March 30, 2016 No. 77-FZ.

Art. 15.11 of the Administrative Code in the new edition contains the following list of violations and penalties for them:

Thus, the officials expanded the list of violations in accounting and reporting, for which they will be fined from now on, and increased the sanctions, as well as the period during which the company can be punished.

ATTENTION! For errors in accounting for 2015, they will be punished according to the rules in force until 04/10/2016.

Outcome

Errors in accounting and tax accounting are a headache for an accountant, since this means recalculation of accounting items and the amounts of taxes paid. And if the error was revealed by the tax authorities during the audit, then the company will also pay a fine, and the official will be disqualified (if violations were revealed repeatedly).

The bone of contention: PBU 22/2010 obliges to correct the financial statements in case of an error, but the forms do not contain fields for correction and it is not clear whether to submit the "revisions".

Why it is important: inspectors have the right to fine the company for 10 thousand rubles for distortions in the reporting (clause 1 of article 120 of the Tax Code of the Russian Federation).

PBU 22/2010 * provides for a new procedure for correcting errors in financial statements. It is not clear from it whether it is necessary to clarify the annual reporting if an error was discovered in it after it was submitted to the tax office. Colleagues argued about this on the forum www.forum.glavbukh.ru, but they did not come to a consensus.

VERSION No. 1

ERROR IS FIXED IN CURRENT REPORTING

Some colleagues felt that there was no need to correct the already presented balance sheet. When inaccuracies are found after the submission of reports to the inspection and the statistics service, they must be corrected during the detection period. And if the inaccuracy refers to the previous year, then the introductory one must be changed in the balance sheet for the current period.

Only if it is distorted due to an error. tax reporting, for example, for income tax, it is necessary to submit revised declarations for the last year.

VERSION No. 2

THE ERROR IS REPORTED BY THE REFERENCE WITH EXPLANATIONS

Other participants in the discussion also came to the conclusion that it is not necessary to submit the revised financial statements to the inspection. But if errors are identified, you will need to submit a special certificate to the IFTS.

You can compose it in free form. It is worth explaining in which lines of the balance sheet and other reporting forms errors were made and by what amount each incorrect indicator changes. This will release the company from a fine for violation of accounting rules under article 120 of the Tax Code of the Russian Federation, and the director from an administrative fine under article 15.11 of the Code of Administrative Offenses of the Russian Federation.

VERSION No. 3

IT'S ENOUGH TO REPLACE THE REPORTING

The third parties to the dispute considered that the balance sheet, profit and loss statement and other forms could be replaced. True, this can be done only if the deadline for submitting reports has not expired, that is, 90 calendar days after the end of the year (clause 2 of article 15 of Federal Law No. 129-FZ of 21.11.96). After this period, mistakes must be corrected already in the current year.

OPINION "UNP"

REFINE THE REPORTING FOR A SIGNIFICANT ERROR

In the accounting policy, each company fixes which errors are significant for it and which are not. Minor errors do not require corrections. And for this, no responsibility is provided. But the reporting, which was submitted with significant errors, must be replaced. Provided that it has not yet been approved by members or shareholders. "Clarifications" must be submitted both to the statistics service and to the tax office.

The revised reporting should disclose the essence of the errors. PBU 22/2010 and order of the Ministry of Finance of Russia dated 02.07.10 No. 66n do not determine how to do this. After all, the forms do not have a field for the correction number. In our opinion, the reporting should be already correct, and on paper. Otherwise, those who report electronically will not be able to re-report. This was confirmed to us by local tax authorities. The fact of errors must be recorded in an explanatory note. Attach a cover letter to the corrected reporting. This will explain the reason for the retake.

After approval, it is not necessary to clarify the reports, but significant errors must be corrected in the current reporting by recalculating the indicators of previous years (paragraphs 7-9 PBU 22/2010).

If it was noticed that an error was made in one of the previous accounting periods, then it must be eliminated. Correction of errors in accounting and reporting will primarily depend on what kind of error was made, when it happened, and also on the degree of its seriousness. There have been no significant changes in the order of correction this year. Below we will look at how to correct an error in the balance sheet?

Methods for eliminating errors in accounting

There are several options for the development of events:

• Managed to replace the fact of the mistake made before the management signed the document for any reporting period;
• It was possible to replace the fact of the mistake made after the management signed this document. That is, errors are corrected after the statements are approved. At the same time, it is very important whether the error is serious or in fact it is not particularly significant.

Moreover, is this admitted inaccuracy serious or the oppression should be determined by the firm itself. For this, the provisions by which the severity of such errors is assessed can be indicated in the accounting policy of the organization.

Usually, in case of any error, an accounting statement is left, which indicates the fact that this inaccuracy was found and corrections are made, and then the entries necessary for correction are indicated.

How to correct mistakes made

The first option should be considered in more detail:

1. The inaccuracy was committed this year. In this case, it is enough to simply make the required recording at the time of the detection of this error;
2. The inaccuracy was committed in the previous year, but the accounts for this period have not yet been signed by management. In this case, the correction must be made by dating it to the last day of the previous year (December 31st).

Important: Regardless of the situation, you just need to remove the inaccurate entry and make the correct mark.

Correction of errors of previous accounting periods

The second option, when the reporting for the past years has already been approved by the authorities and the inaccuracy from the point of view of the chief accountant is quite serious. In this case, there may be such options:

1. If an inaccuracy was revealed before the approval of the management, then (as written above), a note is simply made with corrections for the last day of the year. At the same time, everyone who has already received versions with errors should send other documents with accurate information.
2. The fact of the mistake was discovered after the authorities signed the document. In this case, to correct the misunderstanding, you need to indicate the number that was found inaccuracy or on the first day of the current year.

At the same time, when the results of the current year are compiled and the corresponding reports are drawn up, it will also be necessary to recalculate all the data of the last year in such a way as if no mistake was made. As a supplement, you will need to attach a document explaining why the statements compiled last year do not coincide with the one compiled now, but for the last year, as well as who made mistakes, why it was signed by the management and was not noticed by anyone.

Correction of postings

But what about the compiled postings? If the inaccuracies are related to the financial indicators of the organization, then you will need to make a note opposite to the one in which this inaccuracy happened. But at the same time, she will have to interact with account 84 "Retained earnings". After that, if there is such a need, then you can make the correct posting, also interacting with the same account.

And if the misunderstanding did not affect the financial indicator in any way, then you just need to remove the inaccurate posting and indicate the one that should have been originally.

Elimination of a frivolous misunderstanding in accounting

If the error is recognized by the accountant as not serious, then it can be corrected by an ordinary mark dated by the number of error detection.

If this misunderstanding somehow affected the financial indicators, then you should indicate the entry corresponding to account 91. After that, a correct entry is made, also corresponding to this account

For example, if materials were written off to the expense section for an incorrect amount. In this case, you will need to post the debit account 10 to credit 91. This is necessary to cancel the inaccurate posting. After that, the correct posting is indicated for debit 91, and for credit 10. If the misunderstanding did not affect the financial totals, then you should remove the incorrect posting and indicate the correct one.

In 2015, amendments were made regarding the specifics of correcting errors of previous periods in accounting. Until 2015, mistakes are recorded in the income and expenses of the current period. They have an impact on the financial performance of the current year. At the moment, the amount of error correction is recorded using account 84. It is intended to reflect retained earnings or losses that have not been reimbursed. The main innovation in 2015 is the need to record the adjustments made in the reporting. The accountant must take into account the new error correction procedure.

basic information

In accounting, errors of the following types can be detected:

• In the current reporting period (discovered before the end of the year).
• In the current reporting period (discovered after the end of the year, but before the time of approval of statements for this period).
• In the period preceding the current year.

The first two types are reflected in accounting in a standard manner. Only the correction of errors of the last type has undergone changes.

What is the error?

An error is the introduction of incorrect information about the economic work of the enterprise in accounting and reporting. The lack of data on the operations performed is also recognized as an error. However, there is a significant caveat in the PBU: inaccuracies and lack of data in fixing the operations performed, discovered when receiving information, will not be recognized as an error.

For example, if the counterparty gave the company information about the presence of errors in the primary documentation, and the operation performed on the basis of the transferred securities has already been reflected, this will not be considered an error. This is justified by the fact that the company itself is not to blame for the occurrence of inaccuracies. Therefore, no adjustment is required in this case.

Why do errors occur?

Inaccuracies occur for a variety of reasons. Let's consider the most common:

• Incorrect use of accounting laws.
• Incorrect application of accounting policies.
• Incorrect calculations.
• Incorrect classification and assessment of transactions carried out in the course of economic activity.
• Persons with the appropriate authority commit dishonesty in their work.

This information is specified in clause 2 of PBU. Inaccuracies can be both material and non-material. However, the law does not specify by what parameters the materiality can be determined. Therefore, these parameters can be set by the enterprise independently. The selected signs of materiality should be spelled out in the accounting policy.

Features of bug fixes

All discovered inaccuracies, in accordance with paragraph 4 of the PBU, must be corrected. Similarly, information that was incorrectly reflected due to a previously made error is corrected. Corrections must be made with confirmation in the form of primary documentation. You will also need to shape. In these securities, you must indicate the justification for the corrections. That is, it indicates that a mistake was made.

Once an inaccuracy has been identified, the appropriate corrections should be made. The following data will help with this:

• Inaccuracy was committed in the previous period. The reporting has not yet been approved. The error was found insignificant. In this case, adjustments are made for December of the previous year. Reporting needs to be rewritten completely. Justification: clause 6 of PBU.
• An inaccuracy was made in the previous period, it was revealed in the current year. Recognized as significant. Reporting for the period in which there is an error has been created, signatures have been affixed. However, the document has not yet been transferred to persons outside the company itself. Two stages of correction can be distinguished: correction of inaccuracies for December of the previous year, creation new reporting with all corrections, affixing the necessary signatures. Justification: clause 7 of PBU.
• All data are similar to the previous case. The difference is that reporting is created, signed and provided to external parties. However, the document has not yet been approved. The correction is carried out in December of the previous period. Reporting needs to be re-created. The document is certified by the head of the enterprise, after which it is provided to external persons. Justification: paragraph 8 of PBU.
• The data is similar to the previous case, with the difference that the document has already been approved. The correction is carried out in the year when the inaccuracies were discovered. There is no need to make corrections to the previous year's statements. All corrections are recorded in the reporting of the current period. Explanations are made in the reporting. In particular, the specifics of the corrected inaccuracy, the amount of corrections for each error are recorded. Justification: paragraph 10 and 15 of PBU.
• An inaccuracy was found for any of the previous periods. Corrections must be made in the period when the inaccuracy was discovered. There is no need to change the adjustments to the previous year's statements. It is also not required to submit patch data. Justification: paragraph 14 of PBU.

Changing incorrectly specified information depends on the specifics of the error: time of detection, materiality.

Reflection in accounting

The postings used are also determined depending on the time the error was detected and its significance. For example, the following postings can be applied:

• DT 44 KT 60 (reversal of debt to suppliers).
• DT 90-2 KT 44 (reversal of expenses in standard areas of activity).
• DT 44 KT 60 (fixing the debt to the supplier).
• DT 20 KT 68 (additional taxes).

Corrections are made with the use of expense and income accounts. If the specialist did not indicate income or overestimate expenses, the following postings are applicable:

• DT 62, 76. KT 84 (detection of unrecorded income or excessive spending).

If an inaccuracy has led to the fact that the specialist did not fix the expense or overestimate the profit, the following posting will be required:

• DT 84 KT 60, 76 (detection of unrecorded expense or overestimated income).

Correction of inaccuracies should be carried out in accordance with the new rules.

Error correction procedure with example

The following accounts are used for adjustment:

• Account 91, if the error is recognized as insignificant or the accounting is kept by a small organization.
• Score 84 if the error is considered serious.

Example

The specialized program included information regarding products purchased on April 14, 2015. Purchase costs were overstated by 100 rubles. Based on this, there was an excessive deduction of VAT (overruns amounted to 18 rubles). The error was found on November 20, 2016. The correction must be carried out in the same period. It will be executed with the following postings:

• DT 19 KT 60. Explanation: reversal of the error in accounting for input tax. Amount: 18 rubles.
• DT 68 KT 19. Explanation: reversal of the amount of input tax that was accepted for deduction by mistake.
• DT 60 KT 91-1. Explanation: accounting for the discovered income indicator. Amount: 100 rubles.

In 1C, when making entries in the purchase book for the reporting period, you need to create an entry with an error with a minus sign. The checkbox "Record additional sheet" is also put down. The column with the adjustable period indicates the date June 30, 2015. Then you need to create new declaration on taxes with corrected errors for the 2nd quarter of 2015. The program makes adjustments at the end of the reporting time - December 31, 2016.