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How do I fix an error in the account for the last year

How to fix the error in the account for the last year

In bookkeeping, even experienced professionals can make mistakes.

In this case, the regulation provides for a special algorithm for correcting inaccuracies depending on the circumstances in which it occurred.

You will need

  • - Completed tax Declaration-
  • - Documents held operatsiyah-
  • - accounting information.

instructions

1

Follow stornirovochnuyu wiring tocorrect wiring made earlier, in which the required amount was overstated. In the case of understating the amount of money Arrange additional charge. At the same time, prepare supporting documentation or accounting certificate, containing fixes justify the operation.

2

Make corrections in the current period,if an error was detected before it ends. If you find inaccuracies in the new period and approval prior to reporting to make corrections necessary to the end, that is, until 31 December. If the statements had already been approved, it may not be correct.

3

File a tax return for the previous periodwhich it was a mistake, again, if you find it after reporting statements for the current period. In this case corrections are included only in the tax records. Take the unaccounted amount to the account 91-2 as "Other expenses" and then write off the current account "Gains and losses" under the 99 number.

4

Upon detection of the profit or loss of the pastyears, it should be recognized as income or expense category "other". For spending the last years post the debit account and 91-2 Credit 02 (76, 60). When making postings on the income of previous years used Debit 62 (02.76) and Credit 91-1.

5

On the error made in the already submitted reportingdocuments of the Company, it is mandatory to inform the tax office. This will help avoid serious penalties from the state, and you will avoid criminal prosecution. Typically, the organization does not specifically make a mistake as a distortion of the balance sheet amount in the range of 10 percent and reported it to the tax authority, imposed an administrative penalty of a fine.

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