You will need
- the tax code, Federal law, paper A4, the data of tax accounting, handle, details of the organization
Instruction
1
The accounting policies in accounting chief accountant of the organization approves the form of an accounting reference for this company. Financial information refers to primary documents. The article 313 of the RF Tax code stipulates that accounting reference is a confirmation of tax accounting data. The Federal law approved the mandatory details accounting reference.
2
On the form of an accounting statement, in the upper left corner be sure to enter the full name of the company in accordance with its constituent documents, it is possible to write the address of the place of residence, taxpayer identification number and code of statement on accounting in tax authority of your company.
3
After the name of the enterprise accountant indicates the date of the document. Date of the document corresponds to the date of detection of accountant errors in the statements tendered to the tax office for the previous tax period.
4
In the middle of the bookkeeper writes the name of the document. In our case, this accounting statement.
5
In the help contents, the accountant writes the name of a business transaction in which the mistake is made, specifies the actual amount in the financial statements. The accountant calculates the correct amount of a business transaction and the amount which is necessary to correct the company's accounting.
6
Accountant of the enterprise shall specify the gauges of a business transaction, which shall be corrected, in physical and monetary terms.
7
Accounting certificate may be signed by the accountant responsible for business operations and chief accountant of the enterprise. After the content of the accounting statement shall specify the titles of the persons responsible for writing it and their signature.