Each organization is required to keep accounting records immediately after its creation. According to the law dated December 6, 2011 No. 402-FZ, maintaining accounting and storage of documents is organized by the head of the LLC. The director is responsible for setting up accounting in the organization, and even the financial statements are recognized as prepared after the signature of the head, and not the chief accountant. Entrepreneurs in this sense are more fortunate - the law does not require.
Bookkeeping is the organization of collecting information about the state of the property and obligations of the company, as well as the continuous reflection of this information in special accounting documents. But LLC accounting is not only registers, accounting books and financial statements. It is also documents tax accounting, contracts, personnel and primary documentation, documents on the movement Money(cashier and bank). We have collected the entire extensive list of documents that must be maintained in an LLC in the article "".
Please note: for violation of accounting rules. Accounting support services are not something worth saving on, especially since they do not require special expenses.
Is bookkeeping difficult? The answer to this question will depend on several factors:
But even in the simplest version - the absence of employees, a small number of transactions, the choice of the STS Income or UTII mode - accounting for an LLC will require professional knowledge or the use of specialized programs. Accounting service An LLC can be entrusted to a full-time employee or a specialized company. - this is a full or partial transfer of accounting responsibilities to a professional independent contractor.
Accounting in an LLC should ensure the completeness of the collection and accounting of information about financial activities organizations. How to start accounting for an LLC?
Step 1. Determine the person responsible for accounting in the enterprise. Often, after the registration of the company, the director assigns the duties of the accountant of the LLC to himself. For the first time, this is a perfectly acceptable situation, but as soon as the deadlines for submitting any reports come up, you must either figure this out yourself, or transfer the service to specialists.
Step 2 Choose, you will work. This must be done immediately after the registration of the LLC, or better, even before you submit the documents to the IFTS. We recommend that you, when choosing a mode, get free consultation on taxation, which will help you significantly save on payments in the budgets. Under different regimes, the tax burden of the same enterprise can differ significantly!
Step 3 Explore tax reporting your mode. On the simplified tax system, you need to submit only one declaration at the end of the year, quarterly declarations on UTII, on OSNO every quarter they submit declarations for profit and VAT and annual property tax.
Step 4 Design and validate organizations.
Step 5 Approve the working chart of accounts. The document should be based on the chart of accounts developed by order of the Ministry of Finance of Russia of October 31, 2000 N 94n.
Step 6 Organize accounting primary documents and the reflection of the information contained in them in the accounting registers.
Step 7 Comply with the chosen system of taxation and reporting for employees.
Our users can get a free month of providing accounting services by 1C:BO specialists with the transfer of accounting information base 1C Accounting after the end of the trial period.
Law No. 402-FZ refers to the financial statements of LLC the balance sheet, income statement and appendices to them: reports on changes in capital; cash flow; on the intended use of the funds received (if they were received).
Forms balance sheet enterprises and the profit and loss statement of LLC are approved by the Order of the Ministry of Finance dated July 2, 2010 No. 66n. Later, by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n, the income statement was renamed the income statement. Organizations are required to submit financial statements at the end of the year, no later than March 31 of the next year. But investors, creditors, a bank, counterparties are entitled to request a report on financial results during the year, so you can make a cut financial condition LLC based on the results of the quarter or month.
The form of the balance sheet of the LLC can be found in the appendix. No. 1 to the Order of the Ministry of Finance dated July 2, 2010 No. 66n. This is the so-called full balance on two pages.
How to keep accounts of an LLC with the simplified tax system Income 6% and with the simplified tax system Income minus expenses? The simplified taxation system provides for the delivery of only one annual tax return. Its form is the same for both versions of the simplified system.
What financial statements do LLCs submit to the USN in 2019? Keeping accounting records under the simplified taxation system allows you to submit financial statements in a simplified form (Appendix 5 to the Order of the Ministry of Finance dated July 2, 2010 No. 66n). It includes only the balance sheet and income statement. If the organization on the simplified tax system received target funds, then they should also be accounted for. Reporting changes in equity and cash flows is optional.
An example of filling out a simplified balance sheet of an LLC on the simplified tax system:
Let's summarize. Accounting service of LLC is obligatory in all tax regimes and even in the absence of real activity of the company. Accounting can be done by the manager himself, a full-time specialist or a specialized outsourcing company. for an LLC will depend on the scope of work: the number of business transactions, the complexity of the selected mode, the number of employees, the method of keeping records.
For our users who want to independently manage the accounting of an LLC, we want to offer the 1C Entrepreneur online program. This is a completely new tool for improving business efficiency, which allows you to:
The basics of accounting are regulated by law by a system of legal acts of different levels:
Accounting combines a set of measures to systematize information about objects subject to accounting in documentary form. The result of the regular display in the accounting of all operations carried out by the enterprise is financial statements. The subject of accounting is the economic activity of an entrepreneur or a legal entity.
Accounting objects are represented by the following concepts:
The general principles on which an effective internal accounting system is built are given in paragraph 5 of PBU 1/2008. One of the main conditions for keeping records is the isolation of property and debt obligations of companies from the assets of their owners and from the accounting objects of other business entities. Accounting must be maintained continuously throughout the life of the enterprise.
All business entities in the organization internal system accounting develop and approve the text of the accounting policy. It must be guided by it annually, without the right to vote, to apply only certain norms. Accounting policy should regulate the basics of accounting, taking into account the specifics of the activities of a particular business entity.
All transactions performed must be shown in strict relation to the reporting periods in which they were actually performed. The principle of time certainty excludes the possibility of changing the period of the transaction in the credentials depending on the date of receipt of money or the day the payment was transferred.
The Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n contains the requirements and procedures for conducting accounting at enterprises. The rules are divided into several categories:
In accounting, all information must be documented. Each operation can be verified against primary documentation. Indicators in registers and reporting should be displayed in single currency- rubles. If part of the assets was acquired for foreign currency or liabilities were accrued in non-national monetary units, for accounting purposes they are converted into the ruble equivalent with reference to official exchange rate TSB RF. Such values should be re-evaluated regularly at the end of the month.
Accounting can be maintained by an accountant, director of a company or third parties (provided that they are involved in the work under an accounting services agreement). At the same time, specialized accounting methods are used that help to effectively and correctly systematize data, create a basis for analysis economic condition enterprises.
The organization of accounting at the enterprise is based on the practical application of such techniques:
Preparation of accounting statements at the end of the reporting period, which necessarily includes a balance sheet and
Accounting- an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes through continuous, continuous and documentary accounting of all business transactions.
The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.
Accounting in accordance with the law on accounting can be maintained by: a chief accountant hired by an enterprise on employment contract, CEO in the absence of an accountant, an accountant who is not a chief accountant, or third party(accounting support).
The main task of accounting is the formation of complete and reliable information (accounting statements) about the activities of the organization and its property status, on the basis of which it becomes possible:
prevention of negative results of economic activities of the organization;
identification of on-farm reserves to ensure the financial stability of the organization;
control of compliance with the law in the implementation of economic operations by the organization;
control of expediency of economic operations;
control over the availability and movement of property and liabilities;
control over the use of material, labor and financial resources;
control of compliance of activities with approved norms, standards and estimates.
Internal users financial statements- managers, founders, participants and owners of the property of the organization.
External users of financial statements - investors, creditors, the state.
Accounting is closely related to tax and management accounting.
Advance report- document standard form, compiled and submitted by accountable persons, which indicates the amounts received under the report, the expenses actually incurred, the balance of the accountable amounts or their overspending. Documents confirming the expenses incurred are attached to the advance report.
Advance payment- depositing funds, making a payment to pay for goods, works, services before they are received or performed.
Advice - official notification of one organization to another about changes in the state of mutual settlements or settlements with third parties. Advices are postal or telegraphic.
Holdings- cash, bills of exchange, checks, letters of credit of the organization; cash in rubles and foreign currency, gold, securities belonging to the bank, as well as its monetary resources and valuables in accounts in foreign banks.
Letter of credit- the obligation of the bank to make, at the request and in accordance with the instructions of the buyer, payment to the supplier.
balance sheet asset- part of the balance sheet, which reflects the presence of property in terms of composition and placement in monetary terms.
Acceptance- consent to payment of monetary and commodity documents.
Stock- a security certifying the right of its holder to receive profit in the form of dividends and to participate in the management of the affairs of a joint-stock company.
excise tax- indirect tax included in the price of goods and paid by the buyer. Most often, excise tax is imposed on wine and vodka products, beer, tobacco products, delicacies, luxury goods, cars.
Depreciation- Gradual depreciation of fixed assets and the transfer of their value to manufactured products.
Depreciation deductions - monetary expression of the amount of depreciation of fixed assets included in the cost of products (works, services).
Analytical accounting- accounting, which is maintained in personal accounts, material and other accounting accounts, grouping detailed information about property, liabilities and business transactions within each synthetic account.
Auction- one-by-one sale of goods on the basis of a competition among buyers.
Accounting balance- a source of information, reflecting in monetary terms the state of the organization's property in terms of the composition and location of the sources of their formation, compiled for the reporting period.
banking loan - the amount of money provided by the bank to the organization in the order of lending.
Broker- an intermediary between sellers and buyers of goods, valuable papers, currencies (person, firm, organization).
Gross- the weight of the goods including packaging.
Accounting documents- a written certificate of the right to conduct business transactions and proof of their actual performance.
Accounting Information- timely and high-quality information about economic activity organizations necessary for making informed management decisions.
Financial statements- a unified system of data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms.
accounting entry- an instruction to write simultaneously the amount to the debit of one account and the credit of another account.
Accounting- an orderly system for collecting, registering and summarizing information based on documents; continuous and interconnected reflection of property and business transactions in monetary value.
Currency- the monetary unit underlying the monetary system of the country (national currency) or a foreign state (foreign currency).
Balance sheet currency- the results of the asset and liability of the balance sheet for the reporting period, expressed in monetary terms.
drawer- a borrower, a debtor who issued a bill of exchange, received a loan on it and is obliged to repay the bill, repay the debt.
Bill holder- the person to whom the bill of exchange was transferred, its owner, has the right to receive the amount of money indicated in the bill from the drawer.
bill of exchange- a written promissory note, which gives its owner the right, after the expiration of the term, to demand from the debtor the payment of a designated amount of money.
Extract from the accounts of organizations in banks- documents issued by banking institutions to organizations and reflecting the movement of funds on settlement (current) accounts.
Dividend payment- issuance of dividends to the owner of the security, distributed at the expense of net profit.
Issue of securities- a set of securities of one issuer that provide the same amount of rights to the owners and have the same amount of issue (initial placement). All securities of one issue must have one state number.
Revenue- funds received, received by an organization, firm, entrepreneur from the sale of goods, works, services.
The state budget- the composition of state revenues and expenditures for a certain period.
double entry- each business transaction is reflected in the accounting accounts twice in the debit of one account and simultaneously in the credit of another account interconnected with it for the same amount.
Debit- part of the account (left) of accounting, which shows an increase for active accounts, and a decrease for passive accounts.
Debtors- legal entities and individuals who are responsible for the debt of the organization.
Accounts receivable- the debt of the organization for goods, works and services, products, advance payments, amounts due to accountable persons, etc.
Cash- cash and demand deposits.
Depositary- physical or entity who is entrusted with deposits (cash or securities placed for storage in banks).
Depositor- an individual or legal entity that owns the funds temporarily held by the organization.
Dealer- a person or firm that resells goods.
Extra capital- increase in property (additional appraisal, receipt of share premium, gratuitous receipt of valuables).
Documentation (primary accounting)- a way of registering property, obligations and business transactions with accounting documents.
Document flow- the path that a document takes from the moment it is drawn up to being archived.
Additional accounting accounts- regulating accounts, which increase the balance of property on the main accounts by the amount of their balance.
Additional wiring- it is applied in the case when the amount recorded in the accounting registers is less than the actual one.
Organization income- an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of the organization, with the exception of contributions from participants (property owners).
Off-balance sheet accounts- accounts, the balances of which are not included in the balance sheet and are shown for its currency, i.e. for balance.
Borrowed sources of property formation- sources available to organizations for a certain period; after the expiration of this period, they must be returned to their owner with or without interest.
Inventory– clarification of the actual availability of property and financial obligations by comparing them with accounting data for a certain date.
Selective inventory- carried out at separate production sites or when checking the work of financially responsible persons.
Periodic inventory- carried out within a specific timeframe depending on the type and nature of the property.
Inventory is permanent- during the year, each object is inventoried once.
Complete inventory - verification of all types of property and financial obligations of the organization; carried out before making annual report and according to the requirements of financial and investigative authorities.
Investment activities- acquisition and sale of long-term and short-term assets and other investments that are not related to cash equivalents.
Depreciation of fixed assets- loss of fixed assets of their consumer properties and value.
Calculation- the procedure for sequential inclusion of costs for the production of products (works, services) and methods for determining the cost of individual types of products.
Classification of accounting accounts- combining them into groups on the basis of the homogeneity of the economic content of the indicators of property, liabilities and business transactions reflected in them.
Contradictory Accounts- regulating accounts, which reduce the balance of property on the main accounts by the amount of their balance.
Corrective method- the procedure for correcting errors in accounts by crossing out the erroneous entry and entering the correct one.
Account correspondence- the relationship between accounts that occurs with the double entry method.
Credit- part of the account (right) of accounting, which shows an increase in the initial balance for passive accounts, and a decrease for active accounts.
Lenders- legal and natural persons to whom the organization owes.
Accounts payable- the amount of the organization's debt to other organizations and individuals.
Clearing- a system of non-cash settlements on counter obligations for goods, securities and services carried out between banks and the state.
LIFO- method of accounting for inventory in value terms at the price of the last received or manufactured batch.
International Accounting Standards - a set of rules, methods and accounting procedures developed by highly professional international organizations; are recommendatory.
Value Added Tax (VAT)- an indirect tax on goods, works and services, which is based on the value added at each stage of production and sale of goods.
Intangible assets- objects of long-term use (over one year), have monetary value and generate income, but are not material values for the organization.
Non-residents- individuals who do not have permanent residence in Russia (including those temporarily located in Russia), as well as international organizations, their branches and representative offices.
Net- the mass of goods without packaging.
forfeit- a penalty for non-fulfillment of contractual obligations by one of the parties.
Bonds- one of the most common types of bearer securities.
working capital- objects of labor that lose or change their natural form, are completely consumed in one production cycle, transfer their value entirely to products. This includes finished goods and goods for resale.
Circulation of securities- conclusion of civil law transactions, entailing the transfer of ownership of securities.
Accounting objects- property of organizations, their obligations and business operations carried out by organizations in the course of their activities.
Operating activities- the main, income-generating activities of the organization and other activities, except for investment and financial.
fixed assets- part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of the organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months.
Residual value of fixed assets – original or replacement cost less depreciation.
Abstract funds- part of the funds withdrawn from the organization during the calendar year and not involved in the economic turnover or directed to special needs.
Grade - way of expressing property in terms of money.
Liabilities of the balance sheet - part of the balance sheet, in which property is determined by the sources of its formation in monetary terms.
Chart of Accounts - a systematic list of synthetic accounting accounts.
Initial cost of fixed assets- the amount of the organization's actual costs for the acquisition, construction and manufacture of fixed assets, with the exception of value added tax and other taxes.
Cash flows- inflow and outflow of cash and other equivalents.
Profit balance sheet- the amount of profit from the sale of products (works, services), fixed assets, other property and income from non-sales operations, reduced by the amount of expenses on these operations.
Profit in trading- the difference between the revenue and the cost of goods at purchase prices and distribution costs without VAT and sales tax.
Profit from the sale of products (works, services) and goods - the difference between the proceeds from the sale of products at current prices, excluding VAT, excises, export duties, sales taxes and other similar payments, and the costs of its production and sale.
Accounting principles- the basis, the basic position of accounting as a science, which predetermines all subsequent statements arising from it.
Placement of an emissive security - alienation of emissive securities by the issuer (the first owner) through the conclusion of civil law transactions.
Organization expenses- decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of the organization, with the exception of a decrease in contributions by decision of the participants (property owners).
Checking account- an account of the organization in a banking institution, designed to store free cash and conduct current settlements in cash and non-cash form.
Reserve capital- the total amount of reserves formed from profit after tax.
Resident- legal or individual which is not foreign in the country.
renovation- the process of updating, replacing fixed assets that are retired as a result of physical and moral depreciation (depreciation) with new ones.
Head of the organization- the head of the executive body of the organization or the person responsible for conducting the affairs of the organization.
Balance- account balance. The balance is divided into initial (C1) and final (C2).
Production cost- valuation of products (works, services) used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, as well as other costs for its production and sale.
Synthetic accounting- accounting of generalized accounting data on the types of property, liabilities and business transactions on certain economic grounds, which is maintained on synthetic accounting accounts.
Complicated bookkeeping- an accounting entry in which one account is debited and several accounts are credited, or several accounts are debited and one account is credited.
Own sources of property- the material base of the organization in monetary terms: capital, depreciation, funds, reserves, profit, budget financing, receiving funds in the order of donation.
The "red storno" method(negative entry) - used to correct erroneous correspondence of accounts or record a larger amount than it should have.
Balance sheet items - lines of the asset and liability of the balance, characterizing certain types of property of the organization and its obligations.
subaccount- intermediate accounts between synthetic and analytical, intended for additional grouping of analytical accounts within a given synthetic account, expressed in physical and monetary terms.
Accounts of analytical accounting detail the content of synthetic accounts for certain types of property and operations, expressed in natural, monetary and labor meters.
Synthetic accounting accounts- generalized indicators of property and operations for economically homogeneous groups, expressed in monetary terms.
Current (replacement) cost of fixed assets- the amount of money that must be paid now if it is necessary to replace any object. This valuation is mainly used when revaluing an item of property, plant and equipment.
Current market value (sale value) of fixed assets- the amount of money that can be received as a result of the sale of the object or upon the date of its liquidation.
Authorized capital- a set of contributions of the founders to the property of the organization during its creation in monetary terms.
Accounting policy of the organization- a set of accounting methods (primary observation, cost measurement, current grouping and final generalization of the facts of economic activity).
Discount rate- the interest rate at which the Central Bank of the Russian Federation provides loans to commercial banks.
accounting register- cards, statements, account books intended for accounts.
FIFO- a method of accounting for commodity stocks, according to which they are fixed in monetary terms at the price of the first incoming batch of these goods.
Form of accounting- a set of accounting registers that predetermine the relationship between synthetic and analytical accounting, methodology and technique of registration of business transactions, technology and organization of the accounting process.
economic accounting- a system for monitoring, measuring and recording the processes of material production in order to control and manage them under the conditions of a specific system.
Check- a special document, according to which cash is issued from bank accounts and with the help of which non-cash payments for goods and services are made.
Net profit (net loss)- the final financial result, the sum of financial result from ordinary activities, as well as other income and expenses, including extraordinary ones.
Issuer- a legal entity, an executive authority or a local self-government body that, on its own behalf, bears obligations to the owners of securities to exercise the rights enshrined by them
Cost Accounting Financial Accounting Forensic accounting
Fund accounting Management accounting Tax accounting
Budget accounting Bank accounting
Accounting- an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes (cash flow) through continuous, continuous and documentary accounting of all business transactions.
The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.
Accounting in accordance with the law on accounting can be maintained by: a chief accountant hired by an enterprise under an employment contract, a general director in the absence of an accountant, an accountant who is not a chief accountant, or a third-party organization (accounting support).
The main task of accounting is the formation of complete and reliable information (accounting statements) about the activities of the organization and its property status, on the basis of which it becomes possible:
Internal users of financial statements - managers, founders, participants and owners of the organization's property.
External users of financial statements - investors, creditors, the state.
Accounting is closely related to tax and management accounting.
Accounting was widely used in the Central Andes (Peru, Bolivia) for state and public purposes in the 1st millennium AD. e. based on the Inca-quipu nodular script, which consisted of both numerical entries in the decimal system and non-numeric entries in the binary coding system. The quipu used primary and secondary keys, positional numbers, color coding and series formation repetitive data. Kipu was used for the first time in the history of mankind to apply such a method of accounting as double entry.
The totality of all the techniques and methods by which the accounting reflects the movement and condition of economic assets and their sources, it includes the following main elements:
Accounting can be kept:
The principles of accounting are the basic, initial, basic provisions of accounting as a science that predetermine all subsequent statements arising from them. The main accounting principles are as follows:
The protective function of accounting is understood as ensuring the protection property interests participants economic activity, namely:
There are two components of the protective function of accounting:
Warning (preventive) function is aimed at making it difficult for a person to commit violations by exercising current control. That is, the accounting system itself is built in such a way that all actions of persons involved in the implementation of business operations are as transparent as possible; known to a large circle of people; subject to immediate control; related to the actions of others.
Protective (trace-forming) function triggered after a violation occurs. It is provided by the ability of the accounting system to adequately reflect the facts of destructive deviations in economic activity against the will of intruders. That is, despite the efforts of persons interested in hiding information about the violations committed, with well-organized accounting in accounting documents there are traces that allow such facts to be revealed.
The protective function is implemented through the system of subsequent financial control:
Currently, in accordance with the resolutions of the Government of the Russian Federation, there is an approximation of national accounting rules to international standards financial reporting(IFRS).
In order to master the profession of an accountant, it is necessary to know the theory of accounting - the theoretical, methodological and practical foundations of its organization.
Of greater importance is the understanding of the functions of accounting - control, information and analytical. Success in the accounting profession also requires mastery of accounting techniques.
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Accounting- Accounting ACCOUNTING, based on documents, continuous, interconnected reflection of funds and business transactions in monetary form. Heads of the final document of accounting balance sheet. … Illustrated Encyclopedic Dictionary
ACCOUNTING, based on documents, continuous, interconnected reflection of funds and business transactions in monetary form. Heads of the final document of accounting balance sheet ... Modern Encyclopedia
Every business is required to keep accounting records. Accounting is the responsibility of the chief accountant of the company. What is accounting, why is it needed and who has the right not to keep accounting, we will tell in this article.
Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Any transaction must be reflected in the accounting. Buying a pencil, paying a salary, depreciating or taking out a loan are all types of business transactions that must be recorded and reflected properly.
Each transaction must be documented. Documents can be different: contracts, invoices, accounting cards, expense orders, etc.
One of the main principles of accounting is the reflection of all transactions using special accounts. Each transaction must be reflected in the debit and credit of the relevant accounting accounts.
Accounting is kept in accordance with the provisions federal law dated December 6, 2011 No. 402-FZ. The law discloses the requirements for keeping records, describes the principles of keeping records, contains a list of persons obliged to keep records, etc.
Most often, accounting is carried out in special programs. The program for accounting is selected depending on the needs of the company, its turnover and type of activity. You can keep accounting online using web services. Accounting automation greatly simplifies the work of an accountant.
The ultimate goal of accounting is the formation of reliable information about the activities of the organization, its property status, costs and revenues, debts to counterparties, etc.
All this information is recorded in accounting registers and in annual reports.
Reporting is intended for both external and internal use. Inside the company, reporting data is analyzed by the director, founders, and auditors.
Outside the company, reporting can be used by:
Accounting records must be kept constantly by all companies, with the exception of representative offices (branches) of foreign organizations. Individual entrepreneurs are also exempted from accounting.
The head of the company is responsible for organizing the accounting. He can assign the responsibility for accounting to the chief accountant or an outsourcing company. In small enterprises, the duties of the chief accountant are often performed directly by the director.
An accountant must follow certain principles when keeping records.
Let's highlight the main ones:
The main document that determines the accounting procedure is the accounting policy. It is in it that all the features of accounting are prescribed.
To accounting policy a working chart of accounts is attached, which is also necessary for maintaining reliable records.
All operations are recorded in accounting on the basis of primary documents (waybills, acts, invoices, etc.).
Based on accounting data, an accountant can form various registers, balance sheets etc.
An invoice is a document that serves as the basis for issuing a payment order for paying for goods or services to a supplier. The invoice can be issued in rubles or in foreign currency. The invoice in foreign currency is paid at the exchange rate of the Central Bank of the Russian Federation, effective on the day of payment, unless otherwise provided by the agreement.
Accounting Basics
All organizations are required to keep accounting records. The type of activity does not play a role here. But some features of accounting depend on the field of activity of the company. In this article, we will consider the nuances of accounting in trade.
