You will need
- Awl, nylon thread, hook, needle files, drill
To future book income and expenses looked properly prepare for her title and final leaf. It is desirable that these sheets were made of a more solid paper than the material of the documents themselves. The best option for this purpose will be the thin cardboard.
Now you need to organize all the documents according to certain criteria. After the material is ready to suturing, put it between the title and the final sheet, and then align the paper. You should also re-verify that all documents are stacked in the required order. Otherwise, you'll have on the new flash page of the book, but it is not the most pleasant job.
For a bunch of A4 sheets you will need the four holes on the front side of the sheet. These holes can be performed using ordinary sewing. Once you pierce all the leaves expand with the help of a needle file (round file) the resulting hole.
Thread through each hole nylon thread with a hook. The thread needs to go in each hole at least five times (thus achieving maximum reliability ligaments). After that you need to tie a rope to prevent spilling of the book in the future.
It should be noted the fact that Shiloh may not always come to your rescue. For example, in the case where you need to sew a huge pile of leaves. In such situations, you can use the drill. When drilling, try as hard as I could to keep the leaves. Handle needle files of the resulting hole is optional.
Advice 2: How to fill out a Ledger of income and expenses
Ledger of income and expenses is a tax register, ensuring the correct calculation of the single tax. Taxpayers applying the simplified taxation system, you must consider the income and expenses used for the calculation of the tax base for calculation of tax and filling of books of income and expenses. Books can be taken on paper manually or in electronic form.
Taxpayers using paper media, we first need to pressureat book, numbered pages, indicate the total number of pages and assure this is an inscription signed by the PI or head of the organization and seal. Provided a book grant to the tax body, where to put in her signature and stamp. Next, proceed to filling out the book.
Taxpayers, a book in electronic form, it is necessary to know the following. After the end of the reporting period (calendar year) taxpayers are required to print the book, numbered and pressureat it, to indicate the total number of pages and also to certify with signature and seal.
All economic operations write down in the book every day or on the day of their execution. Grounds are the data of primary documents. The order of books on paper in the Commission of errors allows for correction if they are justified, confirmed, signed, the date they are made, and stamped (if available).
Now let's move on to how to fill the books of account of income and expenditure. Filling out the cover sheet make in the first place. In this quote ,besides all the information about the organization or the individual entrepreneur, address. The location of the Russian organization consider the place of its state registration, so the string "Address" indicate a legal address.
It should be noted that the section "I" is the only one that fills the taxpayers using taxable income. Taxpayers using the object of taxation the incomes, reduced by the costs to fully complete section "I" made the calculations under section "II" of the book. In section "I" income reflect the day of receipt of funds on current account or in cash, and expenditures after their actual implementation.
The main documents on the basis of which is the formation of the tax base, are payment orders in non-cash payments or petty cash receipts when cash payments. In spending the amount of "input" VAT is a separate species, but because it is recorded in the Ledger separately. Losses of previous tax periods carried forward for the future, reflected in section III, they do reduce the tax base of the tax.
Income and expenses determine and reflect in the Ledger separately for each quarter and cumulatively from beginning of the year to the end of the reporting period: I quarter, half year, 9 months, and year.
How to fill out a Ledger of income and expenses guide for "simplistic". However, the Tax code imposes no obligation on the registration Books of the taxpayers. The article 346.24 of the tax code States only that organizations on simplified taxation system should keep accounting of income and expenses in the Book, the form and manner of filling which are approved by the Ministry of Finance.
General requirements for filling in the Books of account of the income and expenses of organizations and individual entrepreneurs applying the simplified tax system companies and individual entrepreneurs doing the Book keeping of income and expenses (further – the book) in chronological order based on primary documents positional way reflect all business transactions in the accounting (tax) period.