Each organization, regardless ofthe general system of taxation (DOS), it works either on a simplified (USN), is obliged to submit annual accounting and tax reporting (hereinafter, reporting documentation - OA). Annual reporting is the most capacious for the information on the work of the enterprise included in it, therefore it is considered very important. The formulation of AM pursues many goals. The accounting OD of the firm is of interest not only for the authorities, but for the enterprise itself.
Any ML, whether quarterly or annual,contains information about the current financial position of the firm. This information is needed by the state authorities (hereinafter referred to as the Civil Defense Authority) to represent the situation about the actual state of affairs of the enterprise. On the basis of reports from firms, bodies compile general statistics, which is the basis for analyzing and adopting various decisions at the state level. Also, the Civil Defense Agency, at the expense of the information provided, monitors the conduct of the firm's activities, and imposes various penalties in the event of any shortcomings, omissions or violations.
In addition to GO, OD is also necessary for the enterprises themselves.Receiving regular information about the financial situation of the organization helps its managers make various managerial decisions. OD is very important for the stable operation of the entire enterprise and the realization of the prospects for its development.
Quarterly and annual accounts are consolidatedform of accounting information about the enterprise. Accounting information always has users, that is, those who use this information for various purposes, which were voiced above. All users of accounting information are divided into internal and external. Internal managers of firms, higher organizations (if any), management units (if the enterprise is large) are internal. External users include the Federal State Statistics Service (Rosstat), the Federal Tax Service (FTS), the Pension Fund (Pension Fund), the Social Insurance Fund (FSS). External users also include any individuals and legal entities, since the accounting OD of any firm must comply with the principles of publicity and accessibility to any user.
The above external usersaccounting information, with the exception of physical and non-specified legal entities, imposes liability on the firm, if it does not hand over the ML in time. In case of delay, the GO has the right to impose a fine not on the enterprise.
The OD is subdivided by types:statistical, operational, accounting, tax. Statistical OA is designed to provide it to the statistical authorities. The objective of operational ML is the operational accounting at the enterprise. This type of ML includes those things that are not reflected in the accounting ML, but also necessary for the normal operation of the firm. Such things include employee appearances, production facilities and the like. A characteristic feature of operational ML is the time of its provision, which, as a rule, is equal to one working day. Accounting OA reflects the financial situation of the enterprise. Tax OD is formed for the purpose of tax accounting at the enterprise.
Бухгалтерская ОД в свою очередь подразделяется по periodicity and volume. Periodicity of OD is quarterly (intraday) and annual. In accordance with the law, accounting ML must be of an increasing nature, that is, the documentation for the first quarter should include information only from the first quarter of the year, OD for the second quarter should contain information from the first and second quarters, and so on. Annual reporting includes information for all four quarters.
By volume, the quarterly and annual accountsorganization is primary and consolidated (consolidated). If the enterprise has subsidiaries, then the accounting ML within the individual subsidiary organization or within it will be primary. Consolidated OD is composed of all primary securities of subsidiaries and parent organization inclusive.
The main requirements for compiling ML are topicality, integrity, reliability, comparability, timeliness.
In addition to the above requirements, the ML must also meet such principles as compulsion, unity of forms and methods, simplicity, public accessibility, brevity, clarity, publicity.
The order of composition can be conditionally divided into twostage: preparation and formation. At the preparation stage, all necessary information is collected for the formation of ML. Also at this stage, it is very important to detect and correct (in case of detection) various errors in accounting, since their presence in quarterly or annual tax reports can cause fines from the tax authorities for distorting the true state of affairs of the organization. At the stage of formation, the process of compiling the ML is taking place. After the completion of both stages, the documentation must be signed by the head, chief accountant of the firm and have seals.
All errors detected at the stage of preparation of the MLthe organization must rectify. Errors are divided into significant and nonessential ones. An error that affects the management accounting of internal users of this accounting information is recognized as essential. That is, if it is able to greatly change the strategy of economic activity of the enterprise. Similarly, a significant error is detected for external users. In other cases, the error is regarded as unimportant, but it needs to be corrected.
Any errors can be freely corrected before puttingannual reporting and its approval in the GO or other internal or external users. If the OD has already been handed over to users, but not yet approved by them, then it is necessary to send the corrected OD to them with a note about replacing the old version.
There are two options for correcting significant errors. By reflecting the identified error results on account 84 "Retained earnings" or retrospective recalculation.
Forms of ML, which are obliged to provide in the GOall enterprises: both large and small, are filled with a blank buh. balance sheet (No. 1) and the financial results report form (No. 2, otherwise called the loss and profit statement). In addition, the attachment must be attached to the balance sheet: a report on the amendment. capital (№3) and the form of the report on the engine. den. means (№4). An explanatory note should also be attached to the balance sheet, highlighting those things in the firm's activities that can not be represented by numbers. Enterprises operating under USN may not provide forms 3 and 4. These reports must be submitted to the Federal Tax Service and Rosstat at the end of the year or at the beginning of the next (for the previous one). At the same time, regardless of its taxation system (DOS or USN), a PI may not provide an annual balance sheet and investments in the FTS, but must submit them to Rosstat also once a year.
The above composition of the annual accounts is basic, but not exhaustive.
Below is the list and terms of annual reporting for organizations working on DOS:
Below is the list and terms of annual reporting for organizations working on USN:
