In what cases are the accounting statements and the accounting reference-calculation compiled?
Accounting work is connected with figures,calculations, calculations. All these operations are performed by a person, and no one is immune from mistakes. Identified errors must be corrected. Correction of incorrect calculations should be accompanied by a document - an accounting certificate. Every accountant must know how to make it up. In the certificate, you must specify the reasons for the error and how to correct it in the accounting and tax records. This is done in order to not forget, after a while, why the corrections were made.
How is the accounting information compiled?
Accounting is based on a documentaryconfirmation of all business transactions. In addition, the documents are subject to registration as primary documents. The tax code lists the tax code as a primary document. Such a document does not have a specially designed form, therefore the accounting reference can be made arbitrarily. The content of each of them, depending on the operation - individually. However, in each certificate, the following information is mandatory:
1. Name of the organization that makes up the document.
2. Table of contents (accounting reference or certificate-calculation).
3. Date of compilation.
4. The content of the operation.
5. The volume of the operation and the unit of measurement.
6. Position of persons responsible for the operation, and correctness of registration.
7. Signatures of the said persons.
Correction of error is considered economicoperation. In this connection, there should be a reason for making an entry about the operation in the form of correction of an error in the accounting registers. This is the basis of the primary document - the accounting reference. It is subject to storage with all primary documents, with the register in which corrections were made. The retention period of the document is related to the retention period of the accounting register, to which corrections were made.
You should know that the accounting informationis made out not only with the purpose of correction of mistakes, but in other cases: when registering fixed assets and intangible assets, depreciation calculations. In accounting, all adjustments are made during the detection of errors. In the same tax accounting mistakes related to past reporting periods are corrected at the time of their commission. In some cases, if the period when the mistake was made, it is impossible to determine whether the tax liabilities of the reporting time in which it was detected are subject to correction.
This document is needed if necessaryfixation of amounts, responsibility for which is borne by the accountant. The operation is applied, for example, with separate accounting of taxable and non-taxable value-added (VAT) operations. In this variant, it is necessary to calculate the taxable and non-taxable revenue, on which the VAT amounts depend.
To confirm the calculation, there are othersituations where an accounting reference is required. An example of them may be the calculation of the amount of interest on loans (received and issued), indicating in the certificate details of the loan agreement, the amount, interest rate, term of the contract.
In addition, the certificate-calculation can be used in calculating the amount of temporary disability benefits and attached to the sick-list.
Accounting help helps to fixvarious cases, calculations, serves as a confirmation of the position in the dispute with the tax authorities. Its compilation does not take much time. It should be remembered that the lack of an accounting certificate is considered a big violation of the rules of reporting income and expenditure. To avoid negative consequences during the annual inventory, be sure to check the availability of all accounting records. Otherwise, a fine may be imposed.