Entrepreneurial activity includes the submission of reports to regulatory authorities, the reflection of expenses and income. Should an individual entrepreneur have an accountant to perform these operations? Or can you handle it yourself? And should there be Chief Accountant at IP?

Do you need an accountant for a sole proprietorship

The law allows the entrepreneur to independently perform accounting operations. This is justified when the size of the business is not large and additional costs are undesirable. There is little data for accounting and an individual entrepreneur can process them himself using electronic services that will simplify accounting operations.

Not every individual entrepreneur has the necessary knowledge to properly organize accounting and reporting. If the enterprise is large, then it is impossible to cope without an accountant for individual entrepreneurs.

Can a sole proprietorship have a chief accountant? Whether an individual entrepreneur has a chief accountant depends on the availability of this position in the staffing table. If a full-fledged accounting department is organized, it is headed by the chief accountant. If there is one accountant in the staff, he will act as the chief accountant of the individual entrepreneur.

Regardless of whether the individual entrepreneur has an accountant or not, the entrepreneur himself is responsible for maintaining accounting and the reliability of the information provided.

Types of accounting support for IP

Each entrepreneur himself chooses to whom to entrust accounting, from several options:

• hire one or more accountants;
• conclude an agreement with a private accountant for individual entrepreneurs;
• contact a specialized accounting firm.

Each of these options has advantages and disadvantages. Own accounting implies the presence of organized jobs, you will also have to pay insurance premiums for hired employees. With outsourcing, this problem will not arise. It will turn out to save on the equipment of workplaces, the purchase of office supplies and office equipment. The disadvantages of outsourcing include insufficient accounting efficiency and the risk of loss of confidentiality.

Before accepting an accountant to the staff of the company, this position must be included in the staff list.

The final decision is made on the basis of the size of entrepreneurial activity and the current taxation system. For a small business on the simplified tax system, a private accountant or one employee of the accounting department in the state is enough. When the business is large and used by OSNO, it is better to hire a staff of accountants or to conclude an outsourcing contract.

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Every businessman once faces the question of whether an accountant is needed for an individual entrepreneur. Independent accounting in business is not prohibited by law. However, is another worker really necessary to draw up the documents?

Responsible position

When the time comes and expansion of the business is planned, the entrepreneur leads, and the rest of the functions are assigned to subordinates.

The business entity has the right:

• keep a full accounting;
• report in a simplified manner.
• do not report.

In the latter situation, the business entity keeps records of income and expenses. Usually this applies to work on the USN. Here accounting is not required. At the same time, businessmen often use the services of an accountant who prepares reports and submits declarations. KUDiR can be run by an entrepreneur or an accounting specialist.

So, do you need an accountant for an individual entrepreneur? If it is possible to pay for the services of an employee, then it is important to choose an employee according to material and professional criteria. This includes education and work experience. It is advisable to select an accountant for an individual entrepreneur who has already conducted similar activities with a certain taxation system.

Main functions

Initially, with the help of accounting, you can control expenses and income. If the entrepreneur increases the amount of work, then the accountant also increases it.

The specialized specialist performs the following tasks:

1. Documents the results of the work.
2. Identifies strengths and weaknesses financial activities to improve the efficiency of IP.
3. Assets are controlled in order to prevent losses in time and extract additional profit.
4. Generates (monthly or quarterly) reporting for the tax authorities.

That is, accounting helps to assess the effectiveness of the entrepreneur's work, to avoid problems with services and authorities.

Do you need an accountant for a sole proprietorship? Initially, you need to establish what list of services the specialist will provide.

Much depends on the chosen taxation system:

1. Staff member. He is hired to lead financial reporting any complexity. The employee is fully supported by the businessman. A full social package is provided for him, insurance premiums are paid, vacations are provided, full-fledged working conditions are created.
2. Some entrepreneurs hire an accountant who can combine several positions at the same time.
3. Do I need an accountant for a sole proprietorship without employees? If a businessman cannot keep records on his own, you can use the services of an accountant remotely. He can work part-time, provide services on an individual basis. This will save money. This employee is paid only a salary, while contributions do not need to be paid.
4. Independent bookkeeping. To do this, you can use online services. An excellent way out if a businessman is well versed in computers, understands the intricacies of accounting and taxation. Find a finished sample balance sheet always available online.
5. Outsourcing - services from companies that provide the client with full support. The state has qualified employees who perform work at a high level.

On the video: Outsourcing or in-house accountant. Pros and cons

A personal accountant is easily included in the staff of an entrepreneur if there are already other employees. To do this, the businessman prepares the relevant documents.

As for personnel and legal issues, the businessman:

• enters the position in the staff list;
• draws up an employment contract with an accountant. The individual entrepreneur must also familiarize the employee with the job description;
• further, an order is issued for an accountant from an individual entrepreneur to hire;
• an entry is made in the work book.

In order to avoid difficulties with regulatory authorities, a businessman, when hiring an accountant, must be guided by the requirements of the Ministry of Finance. If up to this point the businessman was operating without employees, now the individual entrepreneur needs to register with the FIU as an employer.

Does a sole proprietorship need a chief accountant? By law, a businessman, chief accountant or other employee authorized by the entrepreneur can keep records. If simplified reporting is maintained, then the businessman can take responsibility for it.

On the video: Outsourcing or in-house accountant?

business-prost.ru

Good afternoon! An individual entrepreneur, like other organizations, has the right to hire employees by concluding labor contracts with them, including hiring a chief accountant. There are no job restrictions. Federal Law No. 129-FZ of November 21, 1996 “On Accounting” Article 7. Chief Accountant 1. The chief accountant (an accountant in the absence of a chief accountant position in the state) is appointed to and dismissed by the head of the organization. 2. The chief accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, maintaining accounting, timely submission of complete and accurate financial statements.

. The chief accountant ensures that the ongoing business operations comply with the law Russian Federation, control over the movement of property and the fulfillment of obligations. The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant, cash and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution. 4. In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, documents on them can be accepted for execution from a written order of the head of the organization, who bears full responsibility for the consequences of such operations. According to the provisions of the still valid (of course, taking into account the features introduced into the legislation by new regulatory documents) Decree of the USSR Council of Ministers dated January 24, 1980 N 59 “On measures to improve the organization of accounting and increase its role in the rational and economical use of material, labor and financial resources »and the Regulation on chief accountants, the chief accountant is responsible in cases of: - incorrect accounting, resulting in neglect in accounting and distortions in financial statements;.
conducting inspections and documentary audits in production (structural) units of associations, as well as in industries and farms allocated to a separate balance sheet; - preparation of unreliable financial statements due to the fault of the accounting department; - other violations of the provisions and instructions for the organization of accounting. The chief accountant bears the same responsibility as the head of an association, enterprise, organization, institution: - for violation of the rules and regulations governing financial and economic activities; - for untimely collection of monetary charges from officials on the basis of decisions of people's control committees; - for violation of the deadlines for submitting monthly, quarterly and annual accounting reports and balance sheets to the relevant authorities. Disciplinary, material and criminal liability of chief accountants is determined in accordance with the current legislation. At the same time, a disciplinary sanction is imposed on the chief accountant in the order of subordination by the relevant higher body. By general rule Art. 22 of the Labor Code of the Russian Federation, the employer has the right to bring employees to disciplinary and material liability in the manner established by the Labor Code of the Russian Federation, other federal laws. Best regards, Elena Barinova

www.vectorfinance.ru

Accountant as a

In Letter No. 22-2-3199, the Ministry of Health and Social Development of the Russian Federation refers to the fact that Art.

243 The sole participant of the company in this situation must, by his decision, assume the functions of the sole executive body.
Management activities in this case are carried out without the conclusion of any contract, including labor.

Former director

federal law No. 129-FZ "On Accounting" the head can conduct accounting personally.
In this case, the introduction of the position of chief accountant into the staffing table is not required (Rostrud Letter No. 2263-6-1).

At the official level, no explanation is given as to how such accounting should be formalized.

Meanwhile, arbitration courts, as sufficient documentary evidence of the actual refusal of the head to introduce the position of accountant to the staff, recognize the order on personal accounting (Resolutions of the Federal Antimonopoly Service of the East Siberian District No. AZZ-4396/03-SZ-F02-2984/03-S1 Moscow District No. КА-А40/8442-03 and Northwestern District No. А56-6227/2005).
2 tbsp. 6 FZ-129.

Can an individual entrepreneur be a founder of an LLC

What to do from March 26 to March 30 An accountant is a lifestyle. Even the calendar of accountants is special. The milestones of the accounting calendar are not so much the days of the month and days of the week, but the dates for reporting and paying taxes.

Our weekly reminders will help you not to forget any important accounting date.< < …

Sole proprietors should not be in a hurry to pay 1% contributions for 2017 First, because this year the deadline for paying such contributions has been moved from April 1 to July 1.

Accordingly, 1% contributions for 2017 must be transferred to the budget no later than July 2, 2018 (July 1 - Sunday).

< … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия. < …
So, an individual entrepreneur - the founder of an LLC must pay:

• tax on income from his personal business activities;
• tax on dividends received as a result of the activities of the LLC.

Contracts can be concluded between an individual entrepreneur and an LLC, the founder of which is the same individual, and this will not be contrary to the law. As a rule, in these situations, an LLC is created for such types of activities that are prohibited for individual entrepreneurs. However, the tax authorities are very attentive to such transactions and check them with special care.

IP and LLC in this situation are interdependent persons.

Their cooperation should not be fictitious and only on paper. Otherwise, the parties may be subject to tax liability, deprived of the opportunity to reflect disputed transactions in tax records and receive appropriate benefits.
In any case, an individual will lose money.

Can an individual entrepreneur be a chief accountant at LLC

Do I need to conclude an employment contract with the director, pay wages Or limit yourself to paying dividends? How to register a manager if he is also a chief accountant? We will try to find answers to these and other questions. Can an employment contract be concluded with the head - the only participant (founder) of the company? According to part 3 of Art. 11 of the Labor Code of the Russian Federation, all employers (individuals and legal entities, regardless of their organizational and legal forms and forms of ownership) in labor relations and other relations directly related to them with employees are obliged to be guided by the provisions of labor legislation and acts containing labor law norms. In accordance with Art.

Let's see what is "chief accountant for IP"? The Accounting Act obliges entrepreneurs and managers to legal entities assign accounting to the chief accountant or other employee.

Requirements for the qualification of the chief accountant for some business entities are established by law. But entrepreneurs who have the right to keep simplified financial statements are allowed to assume the obligation to maintain financial statements. The entrepreneur has the right to choose - to assign the responsibility for accounting to the chief accountant, to the accountant (if there is no chief in the state) or to leave it to himself. At the same time, the latter case does not exclude the admission of an accountant to the staff, who will keep accounting records.
The same act committed: a) by a group of persons by prior agreement; b) on an especially large scale, shall be punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or imprisonment for up to six years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years. Notes. one.

Rights and obligations of founders individuals apply to participants in LLC legal entities, however, there are several restrictions.

Thus, according to the current legislation, state bodies and local self-government bodies are not entitled to act as founders (participants) of the Companies, unless otherwise established by the Federal Law.

In addition, when establishing an LLC by a legal entity in the form of a non-profit organization, it should be remembered that, by law, non-profit organizations can carry out entrepreneurial activities only if this serves the achievement of the goals for which they were created and corresponds to these goals. Also, for the founders of an LLC of legal entities, a restriction is established according to which an LLC cannot have another economic company consisting of one person as the sole participant.

The fact that the only member of the company has the right to receive benefits and other labor guarantees and benefits is widely supported by arbitration courts (Resolutions of the Federal Antimonopoly Service of the West Siberian District No. A45-22775 / 2009, Moscow District No. KA-A40 / 3564-10, Zapadno- Siberian District No. F04-4991 / 2008 (15688-A45-25), Volga-Vyatka District No. A11-1435 / 2008-K2-21 / 81, West Siberian District No. A27-8438 / 2009).

Can an employment contract be signed on both sides by one person? The fact that the signatures of both parties to the employment contract are put by the same person, acting both as an employee (general director) and as a management body of the employer, does not contradict the law. The provision of paragraph 3 of Art. 182 of the Civil Code of the Russian Federation, according to which a representative cannot make transactions on behalf of himself, does not apply to labor relations (Article 2 of the Civil Code of the Russian Federation).

In particular, an entrepreneur hiring an accountant will have to complete the following personnel and legal formalities:

A person who has committed a crime for the first time under this Article, as well as Article 199.1 of this Code, shall be released from criminal liability if this person or organization, tax evasion and (or) fees with which this person is charged, has fully paid the amount of arrears and relevant penalties , as well as the amount of the fine in the amount determined in accordance with tax code RF". Thus, for tax evasion threatens personal liability to persons who are obliged to submit tax returns and other related documents, and this is, first of all, the director of the organization. The founders are not directly involved in the conclusion of the company's contracts, sending money to the accounts of counterparties and therefore usually cannot be held liable for tax evasion.

helpcredits.ru

Good afternoon!
You may not contact collectors at all. Collectors cannot force you to pay, they do not have the authority to do so, and if they continue to threaten, extort, insult, then on the fact of threats, extortion, etc., you can apply to the Police, the Prosecutor's Office. Officials of the UFSSP of Russia (Bailiffs) can enforce the decision of the Court, and this is still far away, but if it comes to court, they can not seize all property in accordance with Article 446 of the Civil Procedure Code of the Russian Federation.
For information:
Article 14.8 of the Code of the Russian Federation on Administrative Offenses. Violation of other rights of consumers 1. Violation of the consumer's right to receive the necessary and reliable information about the goods (work, service) being sold, about the manufacturer, about the seller, about the performer and about the mode of their work - entails a warning or imposition administrative fine for officials in the amount of five hundred to one thousand roubles, for legal entities - from five thousand to ten thousand roubles. 2. Inclusion in the contract of conditions that infringe upon the rights of the consumer established by law - entails the imposition of an administrative fine on officials in the amount of one thousand to two thousand rubles, on legal entities - from ten thousand to twenty thousand rubles. 3. Failure to provide the consumer with benefits and advantages established by law - shall entail the imposition of an administrative fine on officials in the amount of five hundred to one thousand rubles, on legal entities in the amount of five thousand to ten thousand rubles. Article 333 of the Civil Code of the Russian Federation. Reducing the penalty If the penalty to be paid is clearly disproportionate to the consequences of the breach of the obligation, the court has the right to reduce the penalty. The rules of this article do not affect the debtor's right to reduce the amount of his liability on the basis of Article 404 of this Code and the creditor's right to compensation for losses in the cases provided for by Article 394 of this Code.

yuristi.org

Answer to the question:

Article 7 FEDERAL LAW No. 402-FZ of 06.12.2011 On Accounting also does not prohibit an individual entrepreneur from assigning accounting duties to the chief accountant.

1. An individual entrepreneur, like other employers, has the right to hire employees by concluding employment contracts with them, including hiring a chief accountant. There are no job restrictions.
2. The chief accountant will be responsible for the fulfillment of the duties assigned to him by the employment contract, job description.

The EKS, the professional standard of an accountant do not provide for the accountant's obligation to calculate wages, ensure its timely payment, however, by agreement of the parties, such obligations can be included in the employment contract with the chief accountant if the individual entrepreneur does not have an accountant.
However, at the same time, we note that the chief accountant will bear disciplinary responsibility for late payment of wages only if he is guilty of this (i.e., for example, if documents are not completed on time, and not if there is no money in the account).

Details in the materials of the System Personnel:

Legal basis: FEDERAL LAW dated December 6, 2011 No. 402-FZ

About accounting

Article 7. Organization of accounting

1. Accounting and storage of accounting documents shall be organized by the head of an economic entity.

Article about Employment contract for individual entrepreneurs will help you avoid mistakes in your work.

2. In case individual entrepreneur, a person engaged in private practice, keep accounting in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, and also bear other duties established by this Federal Law for the head of an economic entity.

3. The head of an economic entity is obliged to entrust accounting to the chief accountant or other official of this entity or to conclude an agreement on the provision of accounting services, unless otherwise provided by this part. The head of a credit organization is obliged to entrust accounting to the chief accountant. The head of an economic entity who, in accordance with this Federal Law, is entitled to apply simplified accounting methods, including simplified accounting (financial) statements, as well as the head of a medium-sized business entity, with the exception of economic entities specified in Part 5 of Article 6 of this Federal Law may take over the accounting.

4. Open joint-stock companies(with the exception of credit institutions), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, in other economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit organizations), in the management bodies of state extra-budgetary funds, the management bodies of state territorial extra-budgetary funds, the chief accountant or other official who is responsible for accounting, must meet the following requirements:

1) have higher education;

2) have work experience related to accounting, preparation of accounting (financial) statements or audit activities, at least three years out of the last five calendar years, and in the absence of higher education in the field of accounting and auditing - at least five years out of the last seven calendar years;

3) not have an unexpunged or outstanding conviction for crimes in the field of economics.

5. Additional requirements for the chief accountant or other official responsible for accounting may be established by other federal laws.

Interesting information about Sample application for vacation in IP posted here.

www.kdelo.ru

When does an individual entrepreneur need an accountant?

It is quite clear that the need for an accountant or even an entire accounting department will arise with an increase in the scale of activities. Here, the entrepreneur will need to already perform managerial functions, and all the rest will be transferred to his subordinates, including the accountant. But in those situations where the volume of activity is small, it is best to look at parameters such as the availability of employees and the tax system applied.

To begin with, let's decide whether an individual entrepreneur should keep accounting records at all.

In relation to the obligation to maintain accounting records, the law divides all business entities into the following three types:

• keep accounting records,
• keep accounting records in a simplified form (not to be confused with the simplified tax system),
• do not keep accounting records.

Entrepreneurs are included in the group of economic entities that do not keep accounting if they:

• keep track of income
• manage income and expenses,
• lead other objects of taxation or physical indicators.

In turn, tax legislation provides that entrepreneurs using the simplified tax system keep a book of income and expenses, and therefore do not keep accounting records. Similarly, the issue is resolved with entrepreneurs on the "imputation". It would seem that this is the answer. If there is no accounting, then there is no need for an accountant. But most individual entrepreneurs still resort to accounting services. Why do they do it?

The duties of an individual entrepreneur accountant, and any other accountant, include not only accounting activities. Accountants draw up and submit reports to state non-budgetary funds, draw up and submit tax declarations.

It is important to know: the absence of the obligation to keep accounting records does not exempt from the need to draw up and submit reports.

After all, the books of income and expenses are also, as often happens, kept by an accountant. Of course, an individual entrepreneur can go to accounting courses. But in this case, it is important not only to gain knowledge, but also the opportunity to apply them in practice. Accounting and tax legislation changes frequently, and courses are taught once. Perhaps the entrepreneur will not find the opportunity to constantly update their knowledge as a professional accountant does. In addition, an experienced accountant, accustomed to accuracy and pedantry, will not miss numerous reporting deadlines. All this leads to the fact that a significant number of entrepreneurs resort to the services of accountants.

How to choose an accountant

If an entrepreneur has come to the conclusion that it is necessary to transfer accounting to an accountant, then the choice of his candidacy must be approached carefully. There are two criteria by which it is worth choosing an employee or a company that will carry out accounting:

• material criterion,
• professional criteria.

For the implementation of any activity, any tangible assets are needed. Accounting is no exception. An accountant will need a modern computer, updated software, and Internet access to transfer reports. Incoming accountants work mainly at home, and it is most likely impossible to verify the presence of the above. But when choosing an accounting firm, pay attention to the environment in the office. Also, the company can clarify the availability of licensed software. So that in the absence of a license, your accounting department would not “leave” along with the seized computers to the investigators’ offices. Accordingly, if you accept an accountant under an employment contract, then you should worry about the availability of all of the above.

When determining the professional qualities of a candidate for a position, it is necessary to make sure that they have a diploma and work experience. Take an interest in the previous places of work indicated in the work book. Try to choose an accountant who already has experience working for an entrepreneur in a similar business to you. Including the experience of work in this or that system of the taxation is important also. As we have already decided, the services of an accountant for an individual entrepreneur can be performed by accounting firm. The same rules should be followed when choosing a company.

How to hire an accountant

If the individual entrepreneur has decided that he will not independently maintain accounting records and submit all necessary reports, he can do the following:

• hire an accountant (conclude an employment contract),
• use the services of a visiting accountant (conclude a civil law contract),
• use the services of a specialized company, this is also called outsourcing.

If the individual entrepreneur does not yet have other employees, then the first option is not the best thing to advise. From the moment when an entrepreneur becomes an employer, he has many additional obligations, including to the state. With new responsibilities comes more work for the accountant you're paying for. In this case, the problem of an accountant for an individual entrepreneur can be solved by using the services of a specialized accounting company. Depending on the indicators of your activity, the accounting firm will select the appropriate tariff for you. Subscriber accounting services for individual entrepreneurs who are just starting their business is a good solution.

But if the scale of activity no longer allows you to keep records remotely, then it's time to hire an accountant. Since, most likely, the accountant will not be your first employee, there should be no issues with his acceptance. The main task is to organize the workplace and prepare Required documents. In particular, an entrepreneur hiring an accountant will have to complete the following personnel and legal formalities:

• add the positions of an accountant to the staff list (maintenance of the staff list is of course not necessary, but its absence can complicate the work),
• prepare job description IP accountant (not necessary, but, as in the case of SHR, it is better to use),
• sign an employment contract with a candidate for the position and familiarize him with the job description,
• issue a job order
• make an entry in the accountant's work book.

If the accountant is the first employee of the entrepreneur, then the individual entrepreneur must register with the FIU as an employer.

After answering the question “do I need an accountant for IP” next question, which may arise: “does an individual entrepreneur need a chief accountant?”.

Let's see what is "chief accountant for IP"? The Law on Accounting obliges entrepreneurs and heads of legal entities to assign accounting to the chief accountant or other employee. Requirements for the qualification of the chief accountant for some business entities are established by law. But entrepreneurs who have the right to keep simplified financial statements are allowed to assume the obligation to maintain financial statements. The entrepreneur has the right to choose - to assign the responsibility for accounting to the chief accountant, to the accountant (if there is no chief in the state) or to leave it to himself. At the same time, the latter case does not exclude the admission of an accountant to the staff, who will keep accounting records.

Responsibility for errors in accounting and tax reporting the organization and its owner bear - from 500 rubles to 40 thousand rubles for an untimely submitted declaration and 20% of the unpaid amount for inaccurate data.

When revenue approaches a million a month, and there are more than three employees, problems begin. Entrepreneurs no longer have time to keep records on their own - it's difficult, but they can't buy a full-fledged software solution and hire a professional - it's expensive. We tell you what options for organizing accounting for a small business and how they differ.

Check accountant qualifications

Newbie. To start a career, an accountant does not need to receive a higher education - you can graduate from a college or technical school. Such specialists are ready to work for the minimum wage, but it is dangerous to trust them with something more serious than processing primary documents.

Case study: 900,000 ₽ fine due to an accountant's mistake

The client is engaged in IT development - this gives him the right to enjoy benefits on insurance premiums and pay much less to the budget instead of 30%. The exact figure depends on the actual turnover for reporting period.

According to tax reporting, it turned out that the client applied the benefit illegally, and owed the state 900 thousand rubles. The accountant who dealt with the documents immediately quit, and the client remained in a panic and came to us for help.

We checked the documents - it turned out that the benefits were applied correctly in terms of timing, but operations in bank statement accountant misrepresented. Because of this, the right to the benefit was not confirmed by documents, and the tax authorities did not miss the chance to charge a fine.

After the audit, we corrected the reporting documents, prepared an objection to the in-house audit report and accompanied it with documents. The inspection decision was canceled and the fine was removed from the client.

Accountant with higher education and three years of experience receives the second qualification category, and after another three years - the first. But this does not guarantee his professionalism. If an entrepreneur does not understand the nuances of accounting on his own, he will not be able to assess the qualifications of an employee.

Typical causes of mistakes by inexperienced employees: lack of knowledge, erroneous interpretation of accounting provisions, incorrect application accounting policy. Most often, problems arise with taxes, because the reflection of transactions in tax and accounting records may differ. For example, the director spent 50 thousand rubles on the visit of an important partner - this is hospitality expenses. In the accounting report, the company reflects the entire amount spent, and in the tax report - no more than 4% of the company's salary costs.

Newcomers also have many questions about transactions with foreigners in any currency other than the ruble.

A case from practice: they were transporting goods from Europe and accidentally underpaid taxes

The client ordered toys from Germany for resale in Russia. The accounting department took into account their arrival according to the date of the stamp of the customs service “Release is allowed” and estimated the cost at the exchange rate for this date - 23,250 € * 79.25 ₽ = 1,842,562.5 ₽.

During the audit, it turned out that the company had an underestimated tax base and accumulated tax debts. When they began to understand, they found out the reason - a change in the exchange rate.

By law, the purchased goods had to be reflected in the documents at the time of the transfer of the goods to the transport company - this was how the transfer of ownership of the toys was indicated in the agreement. On the day of shipment, the euro exchange rate was 78.22 ₽, which means that the correct cost of the goods is 23,250 € * 78.22 ₽ = 1,818,615 ₽. From a tax point of view, the company overestimated expenses in order to reduce tax base and pay less taxes.

If the accountant does not check the supply agreement and mixes up the dates, the company will receive a fine for incorrect reporting and will be subject to close tax surveillance in the future.
An outsourced accountant is not a specific person on a contract, but a full-fledged service. The outsourcing company is responsible for its result, therefore it is in its interests to provide the service of the highest quality. To do this, every accountant in the state works with consultants on accounting, personnel and tax issues.

This allows you to save on the payment of a specialist of the first category, but at the same time insure yourself against the mistakes of an accountant. Outsourcing is good for firms with a turnover of up to a million rubles a month and a staff of up to 20 employees. When there are more than a hundred operations per day, it's time to hire a full-fledged employee in the state.

It is not customary to save money on accountants, because they are responsible for your company's money. A good salary reduces the risk of the temptation to deceive the owner of the company and earn extra money unofficially, although it does not completely eliminate it. In addition, a full-time accountant needs to buy software with technical support and equip a workplace, or even a whole office.

You can save money by hiring a remote accountant. Such employees are usually ready for a salary below the average market - they compensate for this with a free work schedule and 2-3 customers at once. At the same time, they also share their attention with everyone, so they often forget about important details or deadlines.

Case study: Freelance accountant saved up tax penalties for a year

The consulting agency was launched in light mode - simplified taxation, 5 employees, all payments by bank transfer and "white", no cash and cash reports. While the turnover was less than a million a month, a freelancer was hired to process documents and reports - he came for half a day once a week.

Everything seemed to be going well, but a year later fines began to constantly come to the company. A freelance accountant managed 10 companies at the same time, so during the reporting period he lost attention due to the workload and made mistakes. The director was not ready to understand the documents and reports himself, so he had to hire an auditor and a new accountant.

The cost of outsourced accounting is adaptive. It depends on the company's turnover, form of ownership, taxation system and the number of employees. For a third of the salary of a full-time chief accountant, the company is served by a back office team - an accountant, business assistant, personnel officer and lawyer. They will help calculate salaries and keep personnel records, will advise during tax audits, pension fund, social security and legal issues. It is only necessary to agree in advance who will draw up the primary documents - an accountant or someone from the office staff.

Tariffs for the work of outsourcing accounting. Servicing a company under OSNO is more expensive - there are more tax calculations

For an approximate cost estimate for an accountant, open Headhunter. Enter in the table the average salary requests for the vacancies that suit you. Don't forget to add your tax expenses and multiply by 12 to get your annual expenses.

There is a tariff calculator on the My Business website - specify the form of ownership, company turnover, type of taxation, number of employees, and you will receive the cost of services per month. Routine operations like issuing template invoices and preparing a standard package of documents are performed by an autobot, so the price of the service is lower than the salary of a live employee.

Compared the costs of accounting of different formats

Agree on job control

It is easy to control a full-time accountant personally - at any time, request reports with explanations. In the case of a remote employee, this is more problematic. It is important to discuss in advance the amount of work, the software used, access to the accounting system and the transfer of the database in case of termination of the employment contract.

The complexity of monitoring a remote accountant in the absence of work metrics and a constant uniform workload. Quiet days with minimal processing of incoming documents are replaced by hands-on jobs during the reporting period. If an employee turns out to be undisciplined or irresponsible, makes a mistake or violates the reporting deadlines, in the worst case, he will simply change his employer. In addition, all data about the company will be stored on someone else's computer - not all managers are ready for this.

Case study: accountant left with reporting data

The client's accountant left. He didn’t just leave, but took with him all the data of the accounting program and the reporting folder - the young specialist was afraid of responsibility for mistakes and decided to remove all traces.

We connected to the client's accounting department and requested reconciliation acts with the tax office. It is important to do this in the very first days of restoring documents - the company's account may be blocked for reporting that has not been submitted on time.

Then they restored the history of operations and accounting: they requested reconciliation acts and primary documents from counterparties, rummaged through the company's archives. After that, we prepared revised declarations and secured the client from tax fines. It took a week and a half, most of the time was taken by the restoration of documents.

The outsourcing company itself controls the employees and shares reporting with the customer. My Business has a chat with the team - you can get an answer to any question online. AT personal account or mobile application you can see when the report was sent. If the tax inspector has any questions or comments on the documents, this will be reflected there.

Checklist for accountant control

• Sign any reports and payments in person.
• Add the deadlines for preparing and submitting reports to your calendar - check before signing and mark the submitted reports.
• Request information on accrued taxes 2 weeks before the due date in order to have time to accumulate money in the account.
• Request acts of reconciliation with the tax once a year and control personally.

Use financial security rules

The ideal accountant solves the company owner's problems, not delivers new ones. You do not have to understand every little thing, but you must ask questions and understand financial position companies: how much money is in assets, when and how much taxes need to be paid, whether there are critical cash gaps. Once a month, track customer debt - this way you will understand the financial condition of the company.

Check your accountant's work or with an auditor. A good accountant will understand your desire to insure and will not be offended, an ordinary one will be afraid and become more attentive or leave without having time to create problems. Periodically check documents for selected transactions. Depending on the specifics of your work, this may be a contract, an invoice, a certificate of completion, a consignment note, an incoming or outgoing cash order.

Check your cash register at least once a week with a ledger if you work with cash. There should not be a minus in the cash register, but in the book of corrections or discrepancies with daily reconciliations. Any of these violations is a reason to check the entire accounting.

Discuss the scope of work and responsibilities in advance for accountant's errors, due to which the company may suffer. According to the law, the head of the company and the organization itself are responsible for errors in reporting. If you want to influence the accountant, fix his responsibility in the employment contract.

Whom to choose in the end

Compared three ways to do bookkeeping

you at all no accountant needed if you are an individual entrepreneur for 1-2 people with a turnover of up to 500 thousand rubles per month. Internet banking will help you and some good articles on the basics of micro business accounting.

Accountant in the office is a great solution for an established company that is mired in documents and reporting. You hire a proven specialist and pay for his personal presence, responsibility and full involvement in the company's problems. The bad news is that in-house accountants can be incompetent, irresponsible, or greedy too.

Remote accountant help save money, but hardly nerves. A freelancer is difficult to control, and his attention is most often scattered over several companies. Well, if this is a person on the recommendation or with a proven reputation. It is bad if you stumble upon an irresponsible person or a scammer.

outsourced accountant- an option for small businesses that are not yet ready to maintain an expensive accountant in the office, but do not want to deal with freelancers. Despite the company's guarantees and a nice price, do not forget about financial security and delve into the accounting yourself at least once a month.

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The accountant saves time and resolves issues that relate to the company's account, employee salaries, reports and taxes. For example, an entrepreneur entered into a contract for the supply of bricks for two million rubles.

So that the bank and the tax office do not have questions, the entrepreneur spends time compiling acts and accounts. If you make at least one mistake or spell the name of the supplier incorrectly, the bank will close the account or the tax office will come with a check. The accountant will help to draw up documents for the transaction, send taxes and reports on time and calculate the salaries of employees.

Do I need an accountant for an individual entrepreneur if an individual entrepreneur has been working for more than a year

The entrepreneur opened new outlets in a year, expanded the assortment and hired new employees. Increased reporting and payments. The entrepreneur cannot cope with the volume and decides that he should have a chief accountant who will take over the work with accounts and accounting documents companies.

In any case, bookkeeping can be obtained absolutely free of charge in some banks when opening a current account.