How to keep accounting records in OOO

When you register you will have to choose the system of taxation. From this and depends on method of accounting. Let's say your company is engaged in wholesale trade. You are entering into a contract mostly with legal entities. In this case, it is advisable to opt for a common system of taxation.

The above system is the most time consuming, but it is convenient to work with the organizations. Carefully read the legislation, because the deviation from the laws is fraught with serious problems. If you do not understand something, contact your auditors or use the system "guarantor" or "Consultant".

General taxation system differs from the simplified fact that calculated and paid tax on value added. For accounting for sales and purchases use the special magazines, called purchase book and sales book. In them you should record all issued and received invoices that have a VAT amount.

How to calculate VAT, which is payable to the budget? Add up all the amounts that you paid to the supplier and the contractor. Before doing this, carefully check all received invoices in the calculation take only those that have a deduction of VAT. Let's say you paid for the accounting period 100 000 roubles (with VAT). The tax rate is 18%, so "incoming" VAT equal to 18 000.

At the same time, you had implemented the goods and / or services provided to outside organizations. Add up all the amounts specified in the issued invoices. Multiply the resulting number by the tax rate. For example, contracts in the reporting period, have you received revenue equal to 150 000 rubles (including tax). VAT will be equal to 27 000. To calculate the amount payable to the budget of 27 000 subtract 18 000. It turns out that during the reporting period, you must pay 9 000.

In addition to the value added tax you will have to calculate the income tax. To calculate it, add up the amount of income from regular activity. From the resulting numbers "throw" some deductions, for example, industrial and commercial, advertising costs, interest on debt. Multiply the amount received rate of income tax (from 1 January 2012 it is 20%).

Using a common system of taxation, you must also pay tax on that property which is on balance of the enterprise. This tax is calculated on the basis of the residual value of the asset. Monthly depreciation charge, it will reduce the payments and after some time will reduce payable tax to zero.

Method of accounting should be fixed in the accounting policy of the organization, so when compiling, think carefully, weigh all the pluses and minuses. In order to avoid errors charge the drafting of this document the professionals in this case.

For accounting it is advisable to use an automated program that will significantly reduce your time and speed up the process of recording transactions.