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How to keep a record book


All individual entrepreneurs who use simplified taxation system on the patent or the simplified taxation system, knows how to handle a book of accounting of costs and revenues.

This book shows all expenses and receipts.

Then, based on the data of the book is filled with the tax return for the USN.

This document is for the SP can be filled manuallyway, but you can on an electronic medium. If an individual entrepreneur chose the first option, you first have to produce a book to get started. For each calendar year to be a new book. Pages in the book should be numbered and laced. Then at the end of the total number of sheets is placed in the book. They should be mandatory confirm by signature and seal of the SP. Moreover, these data should assure an official with the tax authority.

Once your book is ready, you can begin to work. In the number 1 to be indicated

  1. transaction sequence number.
  2. The date and number of the document, on the basis of which the entry is made.
  3. Written description of the operation.
  4. Then put down all the revenues that have been received in total.
  5. In the next column put revenues from the sale of services.
  6. Then, put the number of all expenses for business activities.

On their spending businessman writes in the secondsection. It is primarily indicated: the transaction number, the name of the fixed assets, the date of receipt of money, the date of filing, as specified initial value of objects and their service life. Ultimately, the entire amount of calculated costs and is filled last column.

Each operation should take his line. Entries must be made carefully and without corrections. If the book is finished before the end of the calendar year, you must make a new one. It also has to pass all the stages of registration and only then there can be stored the data. If the employer did not keep the book at the end of the year, he is obliged to hand over a declaration on the form of a zero number 3- PIT.

There is not that easier than this method of accounting,how to account book in electronic form. Individual entrepreneur leads her on an electronic medium. She then transferred to the paper and made her appearance. It should also be indicated number of pages and stand all the stamps and signatures. But the main difference from the book, which is filled manually that registration takes place at the end of the calendar year. Already fully completed the book the individual entrepreneur is obliged to provide to the tax office.

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