creating a reserve for vacation pay
A reserve for vacation pay is created to evenly account for the cost of paying vacation pay during the tax period.
Vacation reserve as an estimated liability According to PBU 8/2010 “Estimated Liabilities”, organizations must form
Insurance premiums for individual entrepreneurs without employees
Individual entrepreneurs and organizations that are employers are required to pay monthly payments to employees working under employment contracts
Current account: why individual entrepreneurs and organizations need it, how to open and use it profitably
What is reflected in account 75 It is used to summarize data on all types of payments
Account analysis is a register
Recommendation R-38/2013-KpR “Accounting registers”
Accounting registers Let us recall that accounting registers are a type of accounting documents intended for
Types of authorized capital
Account 80 in accounting “Authorized capital”: meaning, postings and examples
Application of account 80 in accounting Depending on the organizational and legal form, the authorized capital of companies
Tax holidays for individual entrepreneurs in 2020
Tax holidays for individual entrepreneurs in 2021, 2021, 2022 and 2023: answers to frequently asked questions and some nuances on their application
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Government contract identifier: what is it, where is it used and how is it formed?
The government contract identifier (GCI) is assigned to all contracts that are concluded within the framework of 44-FZ. Information about
What are dividends: types, taxation, how much you can earn from them
What are dividends? A certain company wants to attract outside capital to produce an innovative product. Take
“Mar Ivanovna, I somehow forgot that we add deductions to revenue or subtract them?” Source: freepik.com/user11472009
How can an individual entrepreneur pay additional contributions on an income of more than 300,000 rubles? for 2021: sample payment slip
What are fixed premiums and why are they no longer fixed? Fixed premiums were called insurance
Accountant calendar 2021 for individual entrepreneurs and LLCs – reporting deadlines
Origin of the term “quarter” The word is of Latin origin and has become part of the German language. It is translated
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