Any individual entrepreneur, any organization, be it a company, or of UAB, certainly faced with a term such as "financial statements".Moreover, it is necessary to provide for any tax system and whether there is a profit or not.What includes the financial statements and what is it for?On inexperienced words evoke the fear.But in fact it is structured information about the financial position of the company.It includes information about the movement of assets, income, loss of the enterprise, the presence of commitment.The documents are drawn up for a certain accounting period (month, quarter, six months, one year).Accounting statements necessarily available to the state authorities (tax office, Social Insurance Fund, the Pension Fund), some of the company's employees, investors, counterparties.It is necessary for sound economic decision-making, determining the direction of the company, analysis of the effectiveness of its operations.
in many specific types of reporting depends on the form of the company, the system of taxation.Thus, the main standardized forms are: "Balance" and its annex, "Report of Cash Flows", "Statement of changes in equity" and "Profit and Loss".In addition to these documents, there are a number of other equally time-consuming and bulky.However, it should be noted that such forms are required for those individual entrepreneurs and organizations that work for the common system of taxation (Ba).There is also a series of preferential systems, such as the STS (simplified tax system), UAT (Unified selskohoznalog) or a single tax on imputed income (UTII).For companies that use similar benefits, the financial statements required to provide government agencies greatly reduced, it is limited to only 2-3 documents for the period.This is the case established by the state forms.But the management of a particular company may require additional reporting accounting preparation for more efficient management.
is wrong to many aspiring entrepreneurs that if their company is not carried out, they are spared from execution and submission of reports.This is not so.In such cases, an entity provides a zero financial statements.
It looks natural irritation of directors and accountants companies about the huge queues at the tax office or, for example, in the Pension Fund.We'll have to lose a lot of time, effort and nerves, before you get an appointment with the inspector.Greatly simplifies life electronic accounting statements.Virtually all forms in all state bodies can be taken via the Internet.To do this, you need to purchase specialized software or to use the services of an intermediary.It is worth noting that when sending documents required digital signature and data transfer itself is performed via secure communication channels.This means that all the information is reliable under the patronage.