Keeping books of income and expenditure

Doing the book accounting for income and expenses for small business owners - a mandatory exercise. And keeping the book income and expense - is not only a procedure to help monitor the movement of funds on starting your own business, but also required by law to the document. Legislation regarding mandatory reference book income and expenses continually updated and changed. For example, for entrepreneurs who are registered as payers of the unified tax on imputed income to book income and expense is not necessary. Upon delivery of statements to the Tax Office so small business owners is sufficient to provide only a tax return for the unified tax on imputed income. If an individual entrepreneur goes to the simplified taxation system for the total, but then after the transition wants to provide reports with an income equal to zero, it does not necessarily keep a book recording income and expenses. Since, under current legislation, for businesses that use a common system of taxation, book keeping revenues and expenditures are not regulated by law. However, the businessman completely abandon doing such a document at the stage of the business organization and its further development, can not. After all, on the basis of this particular book, he makes a declaration of expenses and revenues, which is calculated on the basis of the amount of taxes. Also, there is no clearly established law, the conduct books of income and expenditure. Such a procedure established by law for entrepreneurs whose business relates to trade. But this document does not have the status of regulation, so that it can not be used as a guide to action, but as usual recommendation. In the conduct books of income and expense an individual entrepreneur shall be obliged to fill it at the time of service, sales or manufacture of products. All records in the book must be in strictly chronological order. The penalty for ignorance or not keeping proper books of income and expenditure there. But if the book is not conducted due to the suspension of business, to impose a penalty tax inspectors are not allowed. For individual entrepreneurs, who are payers UTII management book income and expense consists of filling the four columns: - "accounting period" - "the amount of revenue (income)", "production costs" - "net income". If you use a common system of taxation, to book revenues and expenditures should be made mandatory. This book of income and expense is exactly a year after the end of the year to the next tax year the business owner is obliged to start a new book income and expenses, pre-registering it in the tax office. When you register book in the tax, it pre-recorded number of pages, as well as on the last page of the order number to print. If the book accounting for income and expenses are allowed correction - after each must bear the signature of the entrepreneur. Keep a book of income and expense now permitted and in electronic form, but at the time reporting and presentation of the book income and expenses to the tax authorities, all information should be moved to the paper. This order of books is much easier and more convenient in terms of editorial and data in it. It should be noted that the book of income and expense for IP, located on the common system BUT differ from uproschentsev: The Book of income and expenditure for PIs (download) the book of income and expenditure for PIs on UPDF (download)