accounting work associated with numbers, calculations, calculations.All these operations are carried people and no one is immune from mistakes.Identified errors need to be corrected.Correcting incorrect calculations must be accompanied by a document - accounting certificate.Every accountant should know how to make.The certificate must specify the cause of the error and its correction method in accounting and tax accounting.This is done to ensure that the passage of time not to forget the reason why corrections were made.
How is the financial help?
Accounting is based on the documentary evidence of all business transactions.In addition, the documents shall be registered as primary.Tax Code classifies accounting certificate to the primary documents.In this document there is a specially designed mold, so financial help can be made arbitrarily.The content of each of them, depending on the operation - individually.However, each certificate is mandatory the following information:
1. Name of the company, part of the document.
2. Contents (accounting certificate or a certificate-payment).
3. Date of preparation.
4. The content of the operation.
5. The volume and unit operations.
6. Position the persons responsible for the operation and accuracy of processing.
7. The signatures of these persons.
Remedy considered economic operation.In this regard, there should be the basis for the entry of the transaction in the form of a correction of an error in the accounting records.This foundation is the primary document - accounting information.It is to be stored with all the original documents, so register in which corrections were made.Shelf life of the document associated with a shelf life of register records, which have been adjusted.
should know that financial help is made not only to correct errors, but in other cases: the registration of fixed assets and intangible assets, depreciation calculations.In accounting, all adjustments made during error detection.In the tax accounting errors related to past periods are corrected in the period in which they occurred.In some cases, if the time when the error was made, it is impossible to determine, subject to correction of tax liabilities of the reporting time in which it was discovered.
Financial Help-calculation
This document is needed, if necessary, fix the amounts under the responsibility of an accountant.The operation is used, for example, separate accounting of taxable and non-taxable value-added tax (VAT) operations.In this embodiment, the need to perform the calculation of the taxable and non-taxable revenue, which determines the amount of VAT.
to confirm the calculation there are other situations when you need financial help.Examples of these could be: calculation of the amount of interest on loans (received and outstanding) indicating in the certificate details of the loan agreement, the amount, interest rate, term of the contract.
addition, reference-calculation can be used in calculating the amount of benefits for temporary disability and attached to sick leave.
accounting certificate helps capture different cases, estimates, confirms the position in the dispute with the tax authorities.It does not take a lot of preparation time.It should be remembered that the lack of financial help is considered a major violation of the rules of reporting income and expenses.To avoid the negative effects during the annual inventory, always check the references of all accounting.Otherwise, you may be fined.
