The development of small and medium-sized businesses in Russia is, of course, far from Western standards, however, more and more people are becoming individual entrepreneurs and opening their own LLCs. Accounting is an integral part of any enterprise. Enterprises and individual entrepreneurs using the Simplified Taxation System (STS) are exempt from accounting, but at the same time must certify the Book of Income and Expenses with the tax office, as well as maintain cash discipline (at the request of the tax office, this can be checked by your bank). Of course, you can outsource your accounting and forget about all your worries. You can familiarize yourself with the terms and conditions of accounting outsourcing in Moscow here.

Let's assume that you decide to do your own accounting. We will tell you how to do accounting correctly in this article.

How to conduct accounting for an individual entrepreneur? Manual bookkeeping is neither modern nor convenient. For accounting of individual entrepreneurs, “1C: Entrepreneur” or similar software is suitable. In this program you will be able to: generate payment orders (to pay rent, services of suppliers, pay taxes and fees), issue invoices to customers, pay wages to employees, keep records of income and expenses, etc. Individual entrepreneur in “simplified” form from tax documents accounting submit only the Book of Income and Expenses and the Report on the tax paid in connection with the simplified tax system. For UTII (Unified Tax on Imputed Income), an individual entrepreneur also needs to submit a Profit and Loss Statement and a Balance Sheet.

How to do accounting for an LLC? Here you will also need an accounting program like “ 1C Accounting ”. A limited liability company is required to keep records of fixed assets and intangible assets. Under OSNO (general taxation regime), the LLC is required to submit to the tax office a balance sheet, a profit and loss statement and report on all taxes and fees paid.

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