Advice 1: How to check the reconciliation report

In the process of economic activities of some leaders to clarify and confirm the calculations with contractors are using acts of reconciliation. Typically, these documents you should prepare before submission of reports, as they allow you to find inaccuracies in the amounts and VAT.
How to check the reconciliation report
You will need
  • documents;
  • calculator;
  • - form an act of reconciliation.
Before forming act of reconciliation, check processing, and filling of primary tax documents (consignment notes, invoices, receipts).
After that, review the correctness of reflection of operations in accounting. Remember that if you make a mistake in the transaction, the transaction may not be included in the act of reconciliation (if you use the program).
If you make the act of reconciliation manually pick up all the documents. Put them in chronological order from first to last.
You can design the form yourself, as a unified form to be approved. This document should contain information such as date; time interval, which is the reconciliation of payments; details of the parties; the ordinal number of the document; document date; the amount on the debit and credit. At the end of the act of reconciliation must be signed by both parties to the contract.
If you have previously made calculations, write the balance at the beginning of the period. This information you can get from the previous verification or from the card account, which reflects the counterparty (account 62, 76, and others).
Then start to fill in the act. If you bought something from a counterparty, enter the amount in credit, if you paid for the goods – debit. Below summarize, that is, the sum total on debit, credit and learn the difference, which will be the indebtedness of one party or another.
For verification you will need to act and from the counterparty, through which you will receive information about the data included in his accounting. If there are any discrepancies, check documents and identify incorrect data. After agreement your signature on the instance of the counterparty and give your copy to him for signature. At the end put the blue seal of the organization.

Advice 2: How to make an act of reconciliation

In small business common situation, when the accountant does not use specialized accounting programs. If necessary, make an act of reconciliation with counterparties it is free-form allowed by Russian legislation. However, some common points of this document is to provide, as they relate to the traditions of business turnover.
To make the act of reconciliation is possible in free form
Traditionally used such wording in the title of the document: "the Act of reconciliation of accounts between (our company name) and (name of contractor) for the period from (date 1) (date 2)". Date 1 and date 2 is the date included in the period for which it is drawn.
The table
At the top should indicate that the act is made according to the records of our company, and the unit of settlement (rubles or another currency). The main part of the act is a table consisting of four columns: operation, maintenance of operation the debit (payment), credit (shipment).
The first line should go initial (incoming) balance is the balance of mutual settlements at the beginning of the period for which the act. The table is filled row by row operations. After listing all the transactions a separate line is considered to be the total debit and credit. The last row of the table is the end (outbound) of balance.
Signatures of the parties
After the table usually write the following sentence: "According to (our company name) on (date 2) debt (partner name) before (name of our company) is (calculated balance figures and words in brackets)". This is followed by signatures of responsible persons with the transcript name. The same signatures are provided next to the responsible persons of the company.
The reconciliation report is ready. Now it is needed to sign and leave each party 1 copy. Signed the act of reconciliation must be filed in the folder of the counterparty. In the future, it will protect against possible bad faith on the part of the vendor or buyer.
Cases of discrepancies in the account happen quite often. There are several reasons. This negligence in the transmission or receipt of goods, is and lost invoices, and it is uncounted or incorrectly counted return. To detect errors and inconsistencies of accounting using the reconciliation process.
Useful advice
With each counterparty should regularly verify data on mutual settlements. Even if the calculations are performed immediately and in fact, the two sides signed an act of reconciliation will save in the future from possible bad faith of the supplier or the buyer.

Advice 3: How to do the reconciliation report

How to make an act of reconciliation of mutual settlements with contractors? The easiest way is to make the act of reconciliation of specialized accounting software, in which you keep records.
How to do the reconciliation report
So, in the program 1C version 7.7, click Reports / specialized / an act of reconciliation. Pre-check whether the operations for this partner included in the program if the Bank statements. The program prompts you to enter the period for which you make the act, and to choose a contractor. The reconciliation report will be created automatically, then you can print it or save it.
If you do not have accounting software and you bookkeeping manually, and the act of reconciliation you will have to make by hand. The Internet to find the form of the act of reconciliation and a sample of his fill. In the "cap" in the center write "the Act of reconciliation of mutual settlements", below specify the name of your organization and the contractor, and the period for which matching is.
Make the table part of the reconciliation statement indicating the number and date of the primary document of sale or document of payment by the buyer. The tabular part of the reconciliation split into two parts. One part is filled according to the vendor, the second – according to the buyer. In my part of the table in the column "debit" reflects the sales value if you are a supplier, or payment if you are a buyer. In the column "credit" enter the amount of payment received from the buyer.
Under the table part make a record of the presence of debt in your data, specify the date and amount of the debt, if any. Below signature of head of organization or authorized person.

Send a reconciliation statement to the counterparty, in the cover letter offer to reconcile mutual settlements. If an offer of reconciliation you have received from a partner, complete a table of their data and signed, return to the counterparty.

Advice 4: How to generate a reconciliation report in 1C

Not so long ago, a new version of "1C:Enterprise", which provides users with the possibility of the formation of acts of reconciliation payments using accounting data. Based on the fact that the official form of the act has not yet been approved, the act of reconciliation in 1C 7.7 requires consideration of the order which emerged in the accounting practice in recent years.
How to generate a reconciliation report in 1C
The report can be accessed from the menu "Reports" - "Specialized" - "the Act of verification of calculations." Then use the tab "Options verification". Here it is necessary to install the main parameters of the verification of calculations:- the counterparty with whom the reconciliation is carried out;- the period of reconciliation; accounts that are subject to a reconciliation – in this list you need to select the account whose data are subject to reconciliation;- reconciliation with the counterparty may be performed on a particular contract or in General.
After configured all the necessary settings, click "Fill" to automatically fill the table of operations.
The act of reconciliation in 1C requires in the column of "Content of operation" filling in brief the substance of the transaction date, amount in foreign currency (if settlement is made in foreign currency). In the column "Document" is reflected in the document, which is located in accounting, enterprise. In the column "Debit" is the amount posted to the debit of current accounts. In the column "Credit" the amount that has been posted to the credit accounts. After the table is filled automatically, on the Settings tab verificationPOPs up the message about debt settlement by the end of the period of reconciliation.
In practice, a situation may arise when the act of reconciliation of mutual settlements 1C requires correction of data, which were obtained by automatic. Also you may find that a document is not held in the account or does not hit the table, although there. Within the programme there are many opportunities for change created by the entry table by clicking the button "Edit".
Also before you print the act on the tab of the Person signing the act should enter some data:- date and place of signing;- the person who signs the act of the counterparty;- the employee who signed the act of the organization. After pressing the button "print" creates a printed form of the act of reconciliation. The form is filled in by default with the organization. To do an act of reconciliation with 1C in this way is very convenient if you do not know the original data.

Advice 5: Over what period being audited

The period for which verifies from the income tax depends on the type of test. The maximum time that can be recorded in the decision on tax inspection are defined in the Tax code of the Russian Federation.
Over what period being audited
Organizations, individual entrepreneurs are subject to inspections by tax inspectors who, because of their duties are obliged to control the correctness of calculation and transfer of tax payments to the budgets of different levels. The procedure of organization and conducting inspections strictly regulated by the tax legislation, any deviation from this procedure can cause the cancellation of the decisions on the results of verification activities. One of the essential elements of this regulation is to limit the maximum period for which can be checked the correctness of calculation and payment of taxes. The given period is determined by the form of the tax audit, which is implemented in a particular case.

Temporary restrictions at a Desk checking

Cameral tax audit is carried out immediately after the granting organization or individual entrepreneur with the tax Declaration for the next period of activity (normally, this period is a calendar year). Under a Desk audit can be controlled by only the correctness of the calculation and transfer of taxes in the Declaration, from which it follows that the maximum check period in this case is limited to the period of one calendar year. The rights of tax inspectors when conducting the Desk audit is severely limited, they cannot request the subjects of entrepreneurial activity additional documents with the exception of clarifications on the Declaration information.

Time constraints during the site inspection

Most entrepreneurs usually fear of tax inspections, in which inspectors request any documents relating to the activities of the organization in the audited period. A common limitation for tax control of this type is that the inspectors have the right to check no more than three years of activity of the company or entrepreneur prior to deciding to conduct on-site inspections. Moreover, the repeat field audit by the same tax for the same period of time is prohibited. The total number of field audits for the same organization during the year shall not exceed two. When deciding the head of the tax authority may specify any period within the three years, as well as to determine the types of taxes, the correct calculation, payment of which will be checked by the inspectors.
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