Form of an income accounting book under a simplified taxation system
Type of document: Book of expenses and income.
Document form: Mandatory form, form.
Approval of the document: The document was approved by the resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Labor and Social Protection of the Republic of Belarus, the National Statistical Committee of the Republic of Belarus dated 01/09/2019 No. 4/1/1/1 “On establishing the form of the accounting book income and expenses of organizations and individual entrepreneurs using the simplified taxation system, and the procedure for filling it out.”
Description: This form of book for accounting expenses and income is required to be used by individual entrepreneurs paying tax under the simplified tax system.
The accounting book can be kept both on paper and in electronic form. When maintaining a book of income and expenses in electronic form, at the end of the reporting period, it must be printed on paper.[∗]clause 3 of the Instructions on the procedure for filling out a book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by a resolution of the Ministry of taxes and fees of the Republic of Belarus, Ministry of Finance of the Republic of Belarus, Ministry of Labor and Social Protection of the Republic of Belarus, National Statistical Committee of the Republic of Belarus dated 01/09/2019 No. 4/1/1/1
If it is necessary to detail the accounting, additional columns may be entered into the accounting book form.[∗]clause 3 of the Instructions on the procedure for filling out the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by the resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the Ministry of Finance of the Republic Belarus, Ministry of Labor and Social Protection of the Republic of Belarus, National Statistical Committee of the Republic of Belarus dated 01/09/2019 No. 4/1/1/1
In the accounting book, indicators in Belarusian rubles are reflected with an accuracy of two decimal places.[∗]clause 2 of the Instructions on the procedure for filling out the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by the resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the Ministry Finance of the Republic of Belarus, Ministry of Labor and Social Protection of the Republic of Belarus, National Statistical Committee of the Republic of Belarus dated 01/09/2019 No. 4/1/1/1
The procedure for filling out the ledger for accounting expenses and income is described in the instructions on the procedure for filling out the ledger for accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system, approved by the resolution of the Ministry of Taxes and Duties of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Labor and Social Protection of the Republic of Belarus , National Statistical Committee of the Republic of Belarus dated 01/09/2019 No. 4/1/1/1.
Results
All simplifiers, regardless of the chosen object of taxation, fill out Section I of the KUDIR. Filling out other sections of KUDIR is determined by what object of taxation, “income” or “income minus expenses,” is applied by the simplified tax payer. For simplifiers with the object of taxation “income”, from 01/01/2018 KUDIR has been supplemented with another section, which reflects the paid amounts of trade tax.
Sources:
- Tax Code of the Russian Federation
- Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Option 4. Video programs for production, taking into account work orders and equipment loading
After watching this video, you can quickly familiarize yourself with the capabilities of the USU program - the Universal Accounting System. If you do not see the video uploaded to YouTube, be sure to write to us, we will find another way to show the demo video!
Download production accounting software
Below are the download links. You can download a free PowerPoint presentation of the software and a demo version. Moreover, the demo version has certain limitations: in terms of use time and functionality.
- Program presentation
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Main features of the program:
- You can manufacture any product using any materials or semi-finished products
Product accounting - For each product, you can create a cost estimate so that the program automatically calculates the amount of required raw materials
Costing
- It is possible to see the cost of each product produced
Cost price
- The supply department can receive raw materials, transfer them to the production department and write them off
Supply
- The program can work with any number of warehouses and departments
Warehouses
- You will have a single customer database with all the necessary contact information
Client base
- All orders will be stored in a database, based on their quantity it will be possible to plan production volume
Orders
- Orders can be arranged according to routes, which will be printed out to drivers
Routes
- Every day you can receive manufactured products to the finished goods warehouse, comparing the planned consumption of raw materials with the actual
Production
- Contracts, forms, order specifications and much more can be generated automatically
Filling out forms - You can attach any files to each order, for example, with an order layout
Attached files
- Each service can be divided into specific works and stages and can be easily controlled
Production stages
- You will be able to track the execution of work by your employees and monitor their effectiveness
Work control
- All departments will interact with each other as a single successful mechanism
Department Communication
- The program is able to show, based on average production indicators, how many days of continuous operation the raw materials available in the warehouse will last for
Forecasting
- You will be able to keep full financial records: post income, any expenses, see profits and view various analytical reports
Financial accounting
- You can open an online store on your website, which will take goods, their images and balances from the accounting program.
Online store - The ultra-modern function of communication with a PBX will allow you to see the caller’s data, shock the client by immediately addressing him by name, and not waste a second searching for information
Telephony - The necessary data can be uploaded to your website to monitor the status of the order, display the cost of products - there are many possibilities!
Website integration - Use a telegram robot so that your customers can independently submit requests or receive information on their orders from your
Telegram bot - You can order summaries from all your outlets to be displayed on a separate large screen.
So that you can control in real time: your income, the execution of tasks by employees or the production process Display on the screen - Connection with payment terminals so that customers can pay for their orders at the nearest terminal.
Such payments will be automatically displayed in the Payment Terminals - If you fill out contracts and other documents, we can set them up automatically so that one of your employees can use the program to do the same amount of work as several other employees manually
Filling out documents - The scheduling system allows you to set up a backup schedule, receive important reports strictly at a certain time, and set any other actions of the
Scheduler - A special program will save a scheduled copy of all your data in the program without the need to stop working in the system, automatically archive and notify you when
Copying - Our organization, taking care of its customers, has developed an official mobile application that will speed up and simplify doing business.
Employee app - The mobile application is convenient to use for customers who regularly interact with the company regarding its services and/or products in which customers are constantly interested.
Application for clients - The Modern Manager's Bible is an addition to the program for directors who consider themselves professionals or want to become one.
BSR - You can quickly enter the initial data necessary for the program to work. This is done using convenient manual data entry or import.
Fast start
- We have added many beautiful templates to make working in our program even more enjoyable
Beautiful design
- The program interface is so easy that even a child can quickly figure it out.
Easy program
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When comes into force: controversial point
Changes to the form of the book according to the simplified tax system were made by order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n. This Order comes into force after one month from the date of its official publication (published on December 30, 2016), but not earlier than the 1st day of the next tax period according to the simplified tax system. That is, from January 1, 2021. Some experts think so. However, we have a different opinion. Let me explain.
The calendar month after the publication of the said document is December 2021. This month ended December 31, 2021. The next day, January 2021 arrived. The changes come into force no earlier than the 1st day of the next tax period according to the simplified tax system. The tax period according to the simplified tax system is a calendar year. This means the new form of the book will be applied from January 1, 2021, and not from January 1, 2021.
Order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n states that it comes into force precisely after the expiration of a month. And the month of publication is December 2021.
How to conduct KUDiR?
Start a new book for each calendar year. Make entries in the book chronologically based on payment orders, sales receipts, invoices, acts and other documents.
Keep KUDiR in a form convenient for you: on paper or electronically. It is not forbidden to start keeping a book on paper, but within a year transfer it to electronic format and continue to keep it that way. When the year is over, you should have KUDiR in paper form, so print out the e-book.
At the end of the year, sew the book and number the sheets. On the last page, indicate the number of sheets, sign and certify with a seal, if any. Keep the KUDiR for 4 years and provide it to the tax authorities upon request.
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Possibilities for monitoring and managing the automation system for the finished product accounting book
The following is a short list of the capabilities of the Universal Accounting System program. Depending on the configuration of the developed software, the list of capabilities may vary.
- Goods accounting requires timely documentation, which is presented here in the format of automatic preparation of invoices for each movement of inventory;
- The preparation of invoices is carried out using a category classifier built into an automated accounting system along with a nomenclature - product range;
- In the nomenclature, all product items are numbered, each item is assigned distinctive trade qualities, including factory article number, barcode, storage location;
- Dividing inventories into categories, according to the classifier, speeds up accounting procedures for their receipt and release, simplifies the identification of positions by purpose;
- Dividing counterparties into categories in the CRM system, according to its classifier, makes it possible to increase the scale of interaction in one operation according to the purpose of the offer;
- The CRM system records work with clients and suppliers by contact dates, goals and topics of contact, a plan for working with each is drawn up, and implementation is recorded;
- The CRM system regularly monitors counterparties to identify those who should be urgently contacted, a list is automatically compiled, and execution is monitored;
- Separating orders by status and color allows you to visually monitor their readiness in the order database; statuses and their color change automatically as the order moves through stages;
- Orders are placed in a special form; when all data is added, a complete package of documents for it is compiled automatically, as well as its cost is calculated;
- Automatic calculation of the order cost is made based on the calculation of all work operations in accordance with officially approved industry norms and standards;
- The calculation of the cost of the order is presented in detail in the specification for it, which is divided by production operations, materials used and prices for each item;
- Norms and standards are represented by regulatory documentation of the industry, built into the system and regularly updated, so calculations are always up to date, as are accounting methods;
- Based on the calculation made, all employees working in the program are automatically charged piece-rate wages, taking into account the volume of work;
- If the company is promoting finished products, by the end of the period a report will be prepared on the sites used with an assessment of efficiency in terms of costs and profits;
- The software works without a subscription fee, is compatible with equipment in the warehouse, and increases functionality by integrating with new technological services.
