How to fill in the accounting book?

Every entrepreneur is familiar with such a concept as a book of accounting for income, the presence and filling of which is a mandatory item of business activity. This document is important in that it records the income and expenditure of financial resources available to the entrepreneur. It is for this book that the tax service determines the amount of tax that an individual pays. Also, the correct filling of the accounting book will protect you from unnecessary litigation with the tax inspector. How to fill in the accounting book? What are the main features?

Acquisition and registration of books

To get started, get a special journal - an accounting document. You need to design it like this:

  • Number the pages. On the last page you need to write their total number.
  • Lace up the book. Sew it with an ordinary needle and thread (on the spine).
  • On the last page put your signature. If your company has a seal, it must also be put on the last page.

After these procedures, contact the tax inspectorate where the representative of the tax authorities will stamp and sign. Now your accounting book is ready for work.How to fill in the income book? The procedure is simple, does not require much time. Difficulties in completing your account book should not arise if you use some tips.

Rules for completing the book of accounting

First fill in the title page. It is lined with graphs in which the necessary data should be entered. The name of your company should be written in full and without abbreviations, for example, not “LLC”, but “Limited Liability Company”. Also indicate the address of the organization. We write the surname, name and patronymic completely. Write the year for which this document is maintained. Fill in the line in which you want to specify the name of the currency that you will use when filling out the book. Specify the account number. Leave the bottom box empty. There must be a signature of the representative of the tax inspection. This signature will be supplied after the inspector checks the title page of your account book.

The second. Make entries in the book must be daily. Each graph is signed. You can not go wrong in what information where you want to make.

  • The Date field indicates the date of the recording you are making.
  • The field “Content of the operation” indicates the event held. This may be the issuance of wages, receipt of cash for goods or services.
  • The field “Income taken into account when calculating the tax base” indicates the amount of income from the operation. If you don’t receive income from an action (payroll), put a dash.
  • The field “Costs taken into account when calculating the tax base” takes into account the amount that you spent on a particular event, for example, on paying salaries.

When filling out the document of accounting of income, corrections are allowed. But each corrected mistake must be accompanied by the signature (stamp) of the entrepreneur. If you accidentally made a mistake, mixed up the numbers, cross out the incorrect data, write the correct number. Sign if there is a seal. Your corrections, if they are not noticed in time by you or the person inspecting you, will entail a recalculation of all the data that is entered in the book after. Therefore, in time to make changes, bring them to the representative of the tax service to limit yourself from the hassle in the future.

Account book issues

Lack of account books. This fact may entail a fine. The amount of the fine is small, since the accounting book is not an accounting document. But with regular inspections you can get into an unpleasant conflict situation with a representative of the tax inspectorate.

This document is necessary because it is the only account of your profits and expenses that you can present to the tax police officer who is inspecting you. In the absence of an accounting book, the inspector will suspect you of tax evasion, and this is a real conflict with the control authorities, which will adversely affect the development of the business as a whole. If you want to avoid unnecessary checks and inquiries, be sure to get such a document as the income account book.

In addition, how to fill out a book of accounting, you can see on the Internet. Here you can find the most detailed information on completing the book of accounting.