You will need
- - a completed tax return;
- - documents related to the transactions;
- - accounting reference.
Instruction
1
Follow Stornoway transaction to correct a transaction made earlier, which was overstated by the required amount. In case of lowering the monetary amount make additional. While confirming the conducted prepare operations documentation and accounting report containing a justification of the corrections.
2
Make a correction in the current reporting period when the error was discovered before completion. Upon detection of inaccuracies in the new period and to the approval of statements to make corrections necessary to its completion, i.e. until 31 December. If statements have already been approved, to adjust its prohibited.
3
Submit a tax return for the last period in which a mistake was made, again, if you found her after the approval of statements for the current period. The corrections are made only in tax accounting. Take the unrecorded amount to the score 91-2 as "other expenses", then decommission the current account "gains and losses" under the number 99.
4
Upon detection of the amount of profit or loss from previous years should be reflected in income or expense category "other". For expenses of last years post in the Debit account and Credit 91-2 02 (76, 60). When you make the transaction on the income of previous years used the Debit 62 (02,76) and Credit 91-1.
5
About a mistake in already submitted accounting documents of joint-stock companies, it is mandatory to report to the tax office. This will help to avoid serious sanctions from the state, and you will avoid criminal prosecution. Typically, the organization that is not specifically made an error in the form of distortion of accounting amounts in the range of 10 percent and reported this to the tax authority imposed an administrative penalty of a fine.