AccountingIn accordance with the requirements of the current legislation, the organization's accounting should be kept continuously - from the moment of commencement to the end of the activity. One of the most important stages at the initial stage of the creation of a new enterprise is the setting of accounting, which is a set of measures aimed at developing rules and principles for the organization of accounting in the enterprise. It is on how competently the accounting is performed in the company that such indicators as efficiency and stability of its work depend.
Maintaining the accounting and tax records of an organization is one of the important aspects of its activities, which must be carried out in accordance with the requirements regulated by the current Russian legislation. Only in this case the business owner can be sure that the inspection by the controlling bodies of his company will not lead to penal sanctions. Moreover, keeping records allows you to keep under control many business processes and expenses of the organization.
What does accounting mean in the organization, performed by the company "Dinas-Audit"?
Keeping records and drawing up financial statements by our specialists means:
- Registration of documentation for all business operations of the organization;
- The introduction of data into a specialized accounting program, their processing and systematization;
- Calculation of the salaries of employees of the organization and different deductions for them;
- The formation of a report reflecting the financial result of the activity;
- Registration of accounting and tax documentation and filing it with the appropriate supervisory authorities.
We must not forget that the maintenance of accounting in Individual enterprise, LLC, JSC has its own nuances, which are due to different forms of ownership and the use of different taxation systems.
Accounting in the Individual enterprise should take into account the following:
- IE is responsible for all of its obligations with its property, so fines imposed due to the identification of incorrect accounting activities, he must pay out of his own funds;
- An IE may be exempted from the obligation to maintain records, provided that the books are kept incomes and expenses;
- In the presence of cash transactions, the IE must record them;
- Obligatory deductions must be made even in the total absence of economic activity;
- In case of termination of its activities, the IE must fully pay off its debts.
Accounting in LLC has the following features:
- LLC is responsible only in the amount of shares of each founder;
- In the absence of economic activity, there is no need to pay deductions to extra-budgetary funds;
- Keeping of accounting in LLC is obligatory when using any taxation system;
- When liquidating an LLC all debt and tax obligations of the founders are terminated.
Accounting in OJSC is similar to LLC, but has several differences. For example:
- Authorized capital in OJSC is more than in LLC;
- It is necessary to maintain accounting services for the reserve fund, but at the same time the sale of shares of shareholders should be carried out freely.