Accounting. Simplified form of accounting and financial reporting for small enterprises (the most important)

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Accounting. Simplified form of accounting and financial reporting for small enterprises (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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78. Simplified form of accounting and financial statements for small enterprises

A simplified form of accounting for a small business can be carried out according to:

▪ simple form of accounting;

▪ accounting form using accounting registers for the property of a small enterprise.

Small enterprises that perform a small number of business transactions (no more than 30 per month), do not carry out the production of products and works associated with large expenditures of material resources, can keep records of all transactions by registering them only in Book (journal) of accounting of facts of economic activity (form No. K-1).

A small business can keep a Book in the form of a statement, opening it for a month, or in the form of a Book, in which transactions are kept for the entire reporting year. The book should be laced and numbered. The last page records the number of pages contained in it, which is certified by the signatures of the head of the small enterprise and the person responsible for maintaining accounting records in the small enterprise, as well as an imprint of the seal of the small enterprise.

The book opens with records of the amounts of balances at the beginning of the reporting period for each type of property, liabilities and other funds for which they are available.

A small enterprise engaged in the production of products (works, services) can apply the following to accounting for financial and economic operations accounting registers.

1. Statement of accounting for fixed assets, accrued depreciation charges (f. No. B-1).

2. Inventory and Goods Record Sheet, as well as VAT paid on valuables (f. No. B-2).

3. Production cost accounting sheet (form No. B-3).

4. Statement of cash and funds accounting (form No. B-4).

5. Statement of accounting of settlements and other transactions (form No. B-5).

6. Sales accounting sheet (form No. B-6).

7. Statement of accounting of settlements and other transactions (form No. B-6).

8. Statement of settlements with suppliers (form No. B-7).

9. Payroll record sheet (form No. B-8).

10. Sheet (chess) (form No. B-9).

The amount for any operation is recorded simultaneously in two statements (on the debit of the account and on the credit).

The balances of funds in separate statements must be verified with the corresponding data of the primary documents on the basis of which the entries were made.

Each statement is used to record transactions on one of the used accounting accounts.

The composition small business annual financial statements include:

1). balance sheet (f. No. 1);

2). income statement (f. No. 2);

3). capital flow statement (f. No. 3);

4). cash flow statement (f. No. 4);

5). appendix to the balance sheet (f. No. 5);

6). explanatory note;

7). report on the use of budget allocations by the organization (form No. 2-2);

8). certificate of balances of funds received from the federal budget.

These forms represent small businesses receiving budget allocations.

The date of submission of financial statements by a small business is determined by the date of its mailing or the date of actual transfer by ownership.

Annual financial statements are also required to provide small businesses that are required to conduct an independent audit of the reliability of financial statements.

Author: Kabkova E.N.

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