Introduction

Currently, many organizations have a need to restore accounting for previous reporting periods. What is this connected with? First of all, with regulations constantly changing, new reporting forms appearing, lack of time does not allow accountants to delve into the content of concluded contracts. But situations also arise when you come to work as a chief accountant, and your “predecessor” seems to have “sank into the water” with all the documents. Unforeseen situations, such as fire or theft, cannot be excluded.
The purpose of full or partial (by section) restoration of accounting is to put all documents of the enterprise in order in accordance with the requirements of the law. To minimize undesirable financial consequences associated with violations of the law in past periods of time, the procedure for restoring accounting and tax records is accompanied by the submission of updated tax returns, corrected forms financial statements.
Carrying out the restoration of accounting records is a long-term complex task (usually from several weeks to several months) and is carried out on the basis of an agreement for the restoration of accounting records. The following are usually involved in solving this problem:
accounting specialists providing direct preparation, processing and carrying out accounting documents;
auditors who are responsible for setting tasks, monitoring their implementation and accepting work, setting tasks for programmers and analyzing possibilities for minimizing taxation;
programmers who develop specific software solutions for accounting restoration purposes.
The procedure for restoring accounting records allows one to reproduce synthetic and analytical accounting and tax registers, as well as the organization’s reporting for past periods of time, using existing primary documents.
Let's think about what troubles an organization faces if there is no accounting?
If an organization does not submit accounting or tax reports to the tax office, then first of all the tax authorities seize bank accounts, which leads to the suspension of the organization’s activities. Fines are then imposed on the manager and the organization. In this case, the accounts will not be unblocked until the manager personally comes to the Federal Tax Service to receive a protocol on the administrative fine.
The lack of reporting (or unreliable reporting) leads to the fact that management, founders and other interested parties (creditors, business partners, investors) are not able to obtain complete and reliable information about the organization’s activities and its property status. If the organization does not keep records or there are no primary documents, then when conducting tax audit Additional taxes, penalties and fines will be imposed.
At the same time, the lack of accounting registers or primary documents does not allow monitoring the safety of goods material assets, Money and other assets of the enterprise, as well as promptly receive information about the status of settlements with creditors and debtors. But more importantly, the lack of comprehensive accounting does not allow for a reasoned objection to tax claims in the event of a tax audit.
Naturally, when carrying out the accounting restoration procedure, a number of problems arise. When restoring your accounting, you will need to restore missing documents (for example, statements of current account– in a bank, etc.), the existing electronic accounting database will be created anew or changed, which can take a lot of time.
You also need to be prepared for the fact that after restoring accounting, you will need to pay taxes, the amount of which may be insignificant, but it is difficult to determine in advance (in addition, it also depends on the availability of primary documents).
In this book, you can find valuable advice on restoring accounting, find out how you and your managers can carry out the procedure for restoring accounting and tax accounting with minimal losses for you.

Chapter 1. If your accountant leaves

Nowadays, situations often arise when you come to work in the place of the chief accountant of a company, and your “predecessor,” who was offended by the management, “touched something,” or even took away with him the documents on accounting and tax accounting. How to be in this case? The most important thing is not to despair.

1.1. Where to start recovery

To establish the presence and condition of fixed assets, it is advisable to conduct an inventory of them. The procedure for conducting an inventory is described in Chapter 5 “Tips for checking the correctness of record keeping” in section 5.2. "Inventory". Based on the results of your inventory, the actual availability of fixed assets will be established. To determine the value of installed fixed assets, you can contact independent appraisers who will provide you with a report indicating the residual value of fixed assets, as well as the period within which each fixed asset has already been used. And based on such data, you will put fixed assets on the balance sheet and set the remaining useful life as a commission.
Carry out the inventory together with the managers (of departments, workshops, divisions), who can show you where the fixed assets are located (after all, fixed assets can be located not only on the territory of the organization, but also outside it).
In addition, you can find out the residual value of fixed assets by contacting the tax office for a copy of your property tax return. Moreover, if the organization has property that is not subject to taxation, then your “predecessor” had to submit an annex to the property tax return, which reflects the name, quantity and residual value of fixed assets that are not subject to taxation. But this applies to enterprises that keep records common system taxation.
If your new management assures you that the organization has real estate and land plots (not on lease), then it is more advisable to contact the BTI authorities, the registration chamber, the property management committee and the land committee with a request to provide copies of BTI passports for real estate and land. In addition, BTI passports always contain facility diagrams that will help you restore accounting of fixed assets.
In case if land plot belongs to you on a lease basis, then registration of this agreement should have taken place at the Main Directorate of the Federal Registration Service.
If the form of ownership of your enterprise is federal or municipal state property, then the property management committee always has the Charter of your enterprise with an attached act of acceptance and transfer of property for the right of economic or operational management.
If the form of ownership is a limited liability company or an open Joint-Stock Company, then ask whether it has been converted from a state-owned enterprise during privatization. If the answer is yes, then look for documents in the property management committee.
Conduct an inventory of inventory items located in warehouses and other departments of the organization. Carry out the inventory by direct counting and weighing. The procedure for conducting an inventory of inventory items, as well as recording inventory items identified during the inventory, is described in Chapter 5 “Tips for checking the correctness of accounting” in section 5.2. "Inventory". The inventory should be carried out jointly with materially responsible persons (usually the warehouse manager, workshop manager, etc.).

1.2. Which authorities should I contact?

To restore settlements with suppliers (contractors) and buyers (customers), first of all, contact your bank. Bank employees will help you restore your organization’s details (TIN, KPP, current and foreign currency account numbers). Compose a letter addressed to the Bank's manager with a request to provide you with copies of account statements from the Bank's archives with attached documents (most likely these will be payment orders). From copies of payment orders you will find out which suppliers you had to make payments with and for what services, as well as who your buyers and customers are. You can choose any period, but the most optimal is at least six months.
Then, based on the documents received from the Bank, you will, firstly, know the balance on your current (currency) account, and secondly, the details of suppliers and buyers. Now the most best option- this is to send a letter to suppliers and buyers with a request to send reconciliation reports to your address. The form of the reconciliation report is given in Chapter 5 “Tips for checking the correctness of accounting” in section 5.1 “Reconciliation of calculations”.
The responsibilities of the tax authority include monitoring the correct calculation and transfer of taxes in full and on time. To do this, the tax office maintains personal account cards for taxpayers, which reflect accrued and paid amounts:
1. payments for the current year (advance payments, tax amounts, fines, penalties, etc.);
2. payments received to repay debts of previous years;
3. payments received to repay deferred, installment, restructured debt;
4. payments received from the sale of seized property.
To identify settlements with the budget, write a letter requesting the submission of a Reconciliation Report for the date you are interested in. In the letter, be sure to indicate the tax identification number of your organization, its actual location, contact telephone number, as well as the last name, first name, and patronymic of your manager (this position was expressed by the tax authorities in the letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2004 No. 23–10/6 /58854).
As of the date you specified, the tax inspector will draw up a Reconciliation Report of the taxpayer’s calculations for taxes, fees and contributions in Form 23-a, approved by Order of the Federal Tax Service of Russia dated April 4, 2005 No. SAE-3-01/138@ “On approval of forms for reconciliation of calculations on taxes, fees, contributions, informing taxpayers about the status of calculations for taxes, fees, contributions and guidelines for filling them out.”
In addition, you can contact the tax office with a request to issue a certificate about the status of settlements with the budget or the absence of debts on taxes and fees. Such a certificate is issued on the basis of an application from the taxpayer, which can be submitted to the inspectorate in person or sent by mail. You must issue such a certificate within 10 working days from the date of receipt tax authorities your application. To prepare such a certificate, form No. 39-1 “Certificate on the status of settlements for taxes, fees, contributions” is provided, approved by order of the Federal Tax Service of Russia dated April 4, 2005 No. sae-3-01/138@ “On approval of forms for reconciling tax settlements , fees, contributions, informing taxpayers about the status of calculations for taxes, fees, contributions and guidelines for filling them out.”
Each organization, regardless of its form of ownership, must be registered with the Pension Fund of the Russian Federation and the Social Insurance Fund for Accidents and Occupational Diseases. Make a written request to the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation for the opportunity to issue you copies of the Calculation (Declaration) of advance payments under the Unified Social Tax for persons making payments individuals, Calculations (Declarations) for advance payments of insurance premiums for compulsory pension insurance for persons making payments to individuals, Payslip using funds from the Social Insurance Fund of the Russian Federation (form 4-FSS of the Russian Federation). From copies of the above documents, you can find out about the balance established by the Pension Fund and the Social Insurance Fund, the number of days and amounts paid for the period of temporary disability, whether a regressive scale is applied and who is disabled and what degree of disability is in your organization.
When submitting quarterly (semi-annual, nine-monthly, annual) reports along with tax and fee declarations, taxpayers must submit accounting reporting forms - Form No. 1 “Balance Sheet”, Form No. 2 “Profit and Loss Statement”, Form No. 3 “Report on changes in capital", Form No. 4 "Cash Flow Statement", Form No. 5 "Appendix to the Balance Sheet". Typically, taxpayers submit the last three forms only for the annual report. Write a written request to the tax office to provide you with copies of submitted financial reporting forms for several previous reporting periods.
To obtain data on types of activities, contact the statistical authorities to obtain an identification certificate, or the tax authorities to obtain an extract from state register, where your main activity codes (OKVED) will be indicated.

1.3. Recovery procedure

So, you have completed all of the above procedures to collect the data necessary to create and restore accounting in the organization.
Based on the results of the inventory of fixed assets, you:
1. For each fixed asset, create an inventory card for recording a fixed asset object, form OS-6, or an inventory card for group accounting of a fixed asset object, form OS-6a. In the card, reflect the full name of the fixed asset item, residual value, brief description, useful life (you will take all this data from the appraiser’s report).
2. In the debit of account 01 “Fixed assets”, reflect the residual value of the identified fixed assets. For Account Credit 02 “Depreciation of fixed assets” put “0”.
3. Sometimes appraisers indicate the original cost and the amount of depreciation in the report. It is not recommended to reflect these amounts in accounts 01 and 02. It will be more convenient for you to start accounting for fixed assets based on the existing residual value.
4. By commission (approve the composition of the commission by order of the organization, where you will include the chief engineer, chief mechanic, heads of departments and workshops, that is, people who in one way or another understand your fixed assets), establish the remaining useful life of fixed assets.
5. If the organization was formed before 2002, then in the agreement with the appraisal firm, stipulate that in the report for buildings - the approximate date of construction, for other fixed assets - the date of commencement of operation. Based on this information, you can determine the service life for tax and accounting purposes. The fact is that for fixed assets acquired before 2002, depreciation in accounting and tax accounting was carried out based on different useful lives. As a result of differences in useful life, differences arise that you can qualify on the basis of PBU 18/02 and which will affect the calculation of income tax.
6. In the Accounting Policy, establish the method of calculating depreciation for accounting and tax purposes. When choosing a method for calculating depreciation, follow the Methodological Guidelines for Accounting for Fixed Assets and the Tax Code of the Russian Federation.

Based on the results of the inventory of inventories and goods, you:
1. Reflect in the Debit of account 10 “Materials”, inventories identified during the inventory and in the Debit of account 41 “Goods” at the market value prevailing on the date of the inventory.
2. Place inventory and goods on the balance sheet both in total and in quantitative terms.
3. If special clothing was discovered, then create a card for it. A workwear record card is maintained for each financially responsible person who received the clothing. If the useful life of workwear exceeds 12 months, then based on Guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, charge depreciation monthly.
4. Establish in the Accounting Policy the procedure for reflecting the acquisition of inventories and purchased goods in accounting and tax accounting.
5. Include in the Accounting Account the method of writing off the cost of inventories and goods upon their disposal (release into production, sales, etc.).

Upon receipt acts of reconciliation with suppliers and contractors you will have an idea of ​​the status of settlements with them. Don’t forget to ask, along with the reconciliation reports, to provide you with contracts for the supply of goods, performance of work, and provision of services. According to the data reflected in the reconciliation reports, you reflect the balance in account 60 “Settlements with suppliers and contractors” in your accounting, depending on the following:
if you owe money to your suppliers, then on account credit 60;
if you overpaid suppliers, then debit account 60.
To detail the accounting of settlements with suppliers and contractors, open subaccounts to account 60, for example 60.1 “Settlements with OJSC Volga-Telecom”, 60.2 “Settlements with LLC Electric Retail Organization”.

Upon receipt acts of reconciliation with buyers and customers you will have an idea of ​​the status of settlements with them. Ask your customers to send to you, along with reconciliation reports, copies of agreements previously concluded between your organization and you. According to the data reflected in the reconciliation reports, you reflect the balance in account 62 “Settlements with buyers and customers” in your accounting, depending on the following:
if your customers owe you, then debit account 62
if there was an advance payment for goods, work or services - then on the credit of account 62.
For each of your customers, create a subaccount to account 62.

Based latest bank statement reflect the balance in the debit of account 51 “Currency accounts”, 52 “Currency accounts”. When reflecting the balance on account 52, remember that in accounting data the data is reflected in the currency of the Russian Federation (rubles).

Cash, located in the organization's cash desk should be reflected in the Debit of account 50 “Cash”.

Based on the data reflected in the reconciliation acts with the Pension Fund of Russia, the Social Insurance Fund, and the Compulsory Medical Insurance Fund, reflect the current balance in the subaccounts of account 69 “Calculations for social insurance and security.” In particular, for the subaccounts “Calculations for the unified social tax in the part transferred to the Federal Social Insurance Fund of the Russian Federation”, “Calculations for the unified social tax in the part transferred to federal budget to finance the basic part of the labor pension”, “Calculations for the unified social tax in the part transferred to compulsory health insurance funds”, “Calculations for compulsory social insurance against accidents at work and occupational diseases”, “Calculations for insurance contributions transferred to the Pension Fund of the Russian Federation".
At the same time, compare the amounts reflected in the reconciliation report on the line “transferred” with copies of payment orders provided by the bank for the transfer of contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund. Sometimes discrepancies can arise as a result of the fact that payments reach the funds’ account after several days (sometimes weeks); in addition, errors could have been made in the payment order when writing any details (for example, OKATO) and the funds in this case were received at another account. If such a situation arises, it is recommended to contact the funds with copies of payment orders to clarify the discrepancies.
The balance that you will reflect in your accounting for subaccounts to account 69 depends on the following circumstances:
if the amount of accrued contributions is greater than the amount of transferred contributions, then a credit balance arises;
if the amount of transferred payments is greater than the amount of accrued contributions, then debit balance;
if the amount of accrued contributions and transferred payments are respectively equal, then the balance will be “0”.

The act of reconciliation with the tax office will give you the opportunity to see what taxation system your organization is on (general or special modes). Reflect the current balance (method of determination - see above) in your accounting in subaccounts to account 68 “Calculations for taxes and fees.”

The Charter of your organization defines the amount authorized capital. Carefully study all the constituent documents, minutes of the meeting of the founders and other documents, on the basis of which it can be established whether there was an increase or decrease in the size of the authorized capital. In the credit of account 80 “Authorized capital”, reflect the accumulated amount of the authorized capital.

If you managed to get Form No. 1 “Balance Sheet” at the tax office, then to restore the accounting, use the one compiled for the last reporting date (for example, you are going to restore the accounting as of the beginning of July, then you will need a balance sheet for the first half of the current year).
Based on the fact that the data reflected in the Balance Sheet is taken from the General Ledger (which in our case is missing), we will restore account balances using the balance sheet lines.
Line 110 of Form No. 1 reflects intangible assets (at residual value, i.e. balance on account 04 “-” balance on account 05. If you see that you have an amount on this line, then try to find out from management what intangible assets the organization owns the assets. This can be a trademark, exclusive rights to dispose of an object of intellectual property in any form and in any way. Determine the cost intangible assets Independent appraisers will help you.
Line 130 of Form No. 1 reflects the cost of equipment to be installed during the construction of new fixed assets and the cost of investments in non-current assets, regarding the construction of new fixed assets. Thus, if your organization is engaged in construction, then from the data on line 130 you will know about the cost of equipment for installation and investments in non-current assets.
Line 135 of Form No. 1 reflects profitable investments in material assets, that is, the cost of fixed assets acquired for temporary use to other persons. If you have an amount on this line, then you should ask management about your tenants and ask them for the lease agreements you need to restore your accounting records.
Line 140 of Form No. 1 reflects the sum of the balances on account 55 “Special accounts in banks” (in terms of deposit accounts with a maturity exceeding one year) and account 58 “Financial investments”. From the data received from the bank, you will know the amount of the balance on account 55. The balance reflected on line 140, minus the amount of the balance on account 55, gives you the balance on account 58. Financial investments include shares, shares, state and municipal securities, bonds, bills.
Line 211 of Form No. 1 reflects the cost of materials. Of course, you will receive data on the quantity and cost of materials from inventory materials. This data will serve as the basis for balancing material assets. They may differ from the data on line 211.
From the data on line 220 of form No. 1 you will learn about the balance in account 19 “VAT”. The only drawback is the amount of VAT for all counterparties.
Line 230 provides an indication of the total amount of long-term accounts receivable. If the organization has many debtors, then this data will not help you in restoring accounting.
But from lines 231 and 241, take the total amount. This amount should be equal to the balance of account 62 and correspond to the amount that you received when collecting data on the status of settlements with buyers and customers (reconciliation reports).
Line 260 reflects the amount of balance in account 50 “Cash”, 51 “Settlement accounts” and 52 “Currency accounts” as of the reporting date.
The data reflected on line 410 of Form No. 1 must correspond to the amount of the authorized capital reflected in the constituent documents.
Line 610 of Form No. 1 gives an idea of ​​the remaining amount of the short-term loan. Ask the bank that serves you, as well as the management, whether your organization has taken out a loan and for what purposes. Reflect this amount as the balance in account 66 “Calculations for short-term loans and loans."
Line 623 of Form No. 1 reflects the amount of debt to the Pension Funds for the funded and insurance parts of the pension, debt for social insurance and compulsory health insurance. Compare the data reflected on line 623 with the data of reconciliation reports received from the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund and the tax inspectorate.
Line 624 of Form No. 1 reflects the amount of debt to the budget for taxes and fees. Compare the data reflected on line 624 with the data you received in the reconciliation reports from the tax office.
Deferred income includes the amount of rent and rent received, the amount of assets received free of charge, etc. (see Chart of Accounts and Instructions for its use). To restore the balance on this account, use the data reflected on line 640 of Form No. 1.
You can find out about the total amount of leased fixed assets (off-balance sheet account 001) from the data reflected on line 910, 911. Contact your lessors to obtain a copy of the lease agreement. Most likely, settlements with landlords were made by non-cash transfer through your bank. From the documents presented to you by the bank, you will learn about their details.
When recovering data, remember the basic rule that all debit balances of accounts (subaccounts) are reflected in the asset of Form No. 1, all credit balances are reflected in the liability of Form No. 1.

Upon receipt of a copy income tax returns You can use the recommendations that are usually used when filling out a declaration, but are now necessary for you to restore your accounting:
Section 1 of the Declaration contains information about the amounts of income tax payable to the budget, according to the taxpayer. Moreover, in the Declaration submitted by an organization that does not pay income tax at its location separate divisions, in Section 1 the indicators are given for the organization as a whole;
line 081 indicates the amount of tax to be credited to the subject’s budget Russian Federation(Credit to account 68 of the subaccount “Income tax, in the part credited to the budget of the constituent entity of the Russian Federation);
line 091 indicates the amount of tax to be credited to local budget(Credit to account 68 of the subaccount “Income tax, in the part credited to the local budget);
in Subsection 1.3 with payment type “1”, line 010 reflects the amount of income tax on income in the form of dividends (if the organization form is LLC or OJSC, then most likely your founders receive dividends).
in Subsection 1.3 with payment type “2”, line 010 reflects the amount of income tax on income in the form of interest on state and municipal securities (if there is an amount on this line in your declaration, then most likely your organization owns the above-mentioned securities);
Line 070 indicates the total amount of income excluded from profit reflected on line 060 of Sheet 02. If your declaration contains an amount on this line, then most likely it is:
– income from transactions with certain types of debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation);
– the amount of the positive balance from the revaluation of securities at market value, previously included in the tax base for income tax in the share attributable to sold (retired) government securities of GKOs);
Line 010 reflects the total amount of revenue from the sale of goods (works, services), calculated in accordance with Articles 249, 250 of the Tax Code (this is the debit turnover of your organization for taxable period according to subaccount 90 “Revenue”);
On line 100, taxpayers reflect non-operating income generated in accordance with Article 250 of the Tax Code, in particular:
– interest received (accrued) under loan, credit, bank account agreements, bank deposit, as well as for other debt obligations (including securities) when the debt obligations are held by the taxpayer (Articles 271, 273, 328 of the Tax Code). On this line, in addition to the interest received (accrued) on the interest-bearing bill, the interest received (accrued) is also reflected in the form of a discount on the discount bill (if any amount is reflected on this line in your declaration, then therefore your “predecessor” took bank loan);
Line 041 shall indicate the amounts of taxes and fees accrued in the manner established by the legislation of the Russian Federation on taxes and fees, with the exception of the single social tax(including those related to indirect expenses), as well as taxes listed in Article 270 of the Tax Code (check the amount indicated by the JSC in this line with the credit of account 68 in terms of taxes and fees, excluding the unified social tax);
Line 050 indicates the cost of acquisition (creation) of realized property rights (if the amount is indicated on this line, then most likely in previous tax periods there was a sale of property rights, then it is worth finding out whether there are any other property rights in your organization);
Line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years to reduce the profit of the current reporting (tax) period received from these types of activities , in accordance with Article 275.1 of the Tax Code (if, in fact, service industries and farms are taken into account on the balance sheet of your organization, then the amount indicated on line 090 indicates to you that losses were incurred on them in previous reporting periods);
Line 400 reflects the reference amount of accrued depreciation for the reporting (tax) period, both for fixed assets, including depreciable fixed assets allocated to a separate depreciation group of depreciable property, and for intangible assets ( this information, although it is indicated for reference, it may be useful to you at least in order to know that in fact the organization has fixed assets acquired before 2002, which are classified in a separate depreciation group, as well as depreciable intangible assets);
If in previous reporting (tax) periods there was a sale of depreciable property, then on line 030 of the declaration you will see the amount of proceeds from the sale (as a piece of advice, we can suggest that you ask management what specific fixed assets were sold so that they do not end up in the inventory as part of your fixed assets. In addition, when selling real estate, purchase and sale agreements must be registered with the registration chamber, where you should make a request to determine the sale of the real estate);
Line 040 shows the residual value of sold depreciable property and expenses associated with its sale, income from the sale of which is reflected in line 030 “Proceeds from the sale of depreciable property.”

Your organization may also apply special taxation regimes, for example, a simplified taxation system. In this case, upon receipt of a copy tax declarations paid in connection with the application of the simplified taxation system(USN) do not forget to take it from the tax authority and a copy of the income and expense ledger.
In accordance with the requirements established by Art. 346.24 of the Tax Code of the Russian Federation, taxpayers using the simplified tax system are required to keep tax records of their activity indicators necessary for the calculation tax base and the amount of tax, based on the book of income and expenses.
Currently, the form of the Book of Accounting of Income and Expenses of Organizations and individual entrepreneurs applying the simplified taxation system, and the Procedure for reflecting business transactions in the Book of Income and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system, approved by the Order of the Ministry of Finance of the Russian Federation dated December 30. 2005 No. 167n.
Income and expenses are reflected in the Accounting Book on a cash basis, that is, after the actual receipt of income and the expenditure. At the same time, all income received by organizations from the implementation of their activities is reflected without reducing them by the amounts provided for by the tax legislation of the Russian Federation tax deductions.
Income includes all receipts from the sale of goods, performance of work and provision of services, as well as the value of property received free of charge.
The cost of goods sold, work performed and services rendered is reflected taking into account the actual costs of their acquisition, implementation, provision and sale.
Amounts received as a result of the sale of property used in the process of carrying out activities are included in the income of the tax period in which this income was actually received.
Income from the sale of fixed assets and intangible assets is determined as the difference between the sales price and their residual value.
Expenses are understood as actually incurred and documented expenses directly related to the extraction of income from business activities.
The specifics of determining expenses under the simplified tax system are determined by Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation.
Thus, from the data reflected in the Book of Income and Expenses, you can find out about all the amounts of receipts and expenditures of the organization’s funds for previous tax periods.
Filling out the declaration under the simplified tax system is carried out on the basis of order of the Ministry of Finance of Russia dated January 17, 2006 No. 7n. When you receive a copy of the simplified tax system declaration, you will have the following information:
Line code 010 (in columns 3 and 4) indicates the amount received by the taxpayer for the tax (reporting) period income from sales determined in accordance with Article 249 of the Code, as well as non-operating income determined in accordance with Article 250 of the Code. At the same time, the amount of non-operating income does not include the amount of dividends received if their taxation was carried out by a tax agent in accordance with the provisions of Articles 214 and 275 of the Code;
The income provided for by Article 251 of the Code is not reflected by the taxpayer under line code 010;
Line code 020 (column 4) indicates the amount of expenses incurred by the taxpayer for the tax (reporting) period expenses, determined in the manner established by Article 346.16 of the Code.
Line code 030 (column 4) indicates the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount of tax calculated for the same period of time in the general manner and paid in connection with the application of the simplified taxation system.
Line code 110 (column 3) indicates the amount of insurance contributions paid for compulsory pension insurance during the tax (reporting) period, as well as temporary disability benefits paid to employees during the tax (reporting) period from taxpayer funds, reducing (but not more than 50 percent) the amount of calculated tax indicated by line code 080.
Thus, from the data reflected in the tax return under the simplified tax system, you can find out both about the income received by your organization for the reporting (tax) period, and about the expenses for the same reporting (tax) period. In addition, the amount of calculated tax according to the simplified tax system is a credit to account 68 of the subaccount “Calculations for tax paid in connection with the application of the simplified taxation system.”

1.4. What mistakes should you avoid?

When checking with the tax authorities the calculations with the budget for taxes and duties, keep in mind that the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in the accounting records as of the date of drawing up the reconciliation report may practically not coincide.
Let's explain with an example. Let's say you received a reconciliation report as of December 31st. Accruals for the year in accounting are reflected in the final turnover of December of the reporting year, and in the taxpayer’s personal account they are accrued according to the deadline for their payment, i.e. on March 28 of the year following the reporting year.
In addition, if an organization reports taxes quarterly, then the data will not be identical due to the fact that the tax authority calculates monthly advance payments for the last quarter of the reporting year, and in accounting this amount is still defined as transfers to the budget.
Thus, as of December 31, it is possible to verify only the identity of the status of settlements for previous periods and for nine months, without taking into account advance payments for the fourth quarter of the year.
If advance payments for the fourth quarter are made in full, then, according to the tax authority, the balance of accrued and received payments will be equal to zero, and in accounting, the state of settlements with the budget (overpayment, debt) will be revealed on the last date of the year as the ratio of the total amount paid during the year advance payments and the total amount of income tax calculated at the end of the year (if there were no other adjustments).
The same is true for other reporting periods (quarter, half-year, nine months).

When restoring your accounting, do not repeat the mistakes of your “predecessor”. Namely, all documents that served as the basis for restoring accounting should not be destroyed. It’s better to bind them together, make a consolidated register, or a list of types of documents. The storage periods for primary documents are regulated in the List of standard management documents approved by the Decision of the Federal Archive of October 6, 2000 (as amended on October 27, 2003), in the List of standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, approved by the Main Archival Directorate under the USSR Council of Ministers on August 15, 1988 (as amended on October 6, 2000), in Art. 17 of the Accounting Law and Art. 23 Tax Code of the Russian Federation. Remember that the responsibility for organizing the storage of primary accounting documents, accounting registers and financial statements lies with the head of the organization. Responsibility for the safety of primary accounting documents lies with Chief Accountant organizations.

Having accounting and tax reporting forms in hand, keep in mind that they may be compiled with errors. In addition, after the preparation and submission of reports, events that occurred after the reporting date could appear. In fact, events that occurred after the reporting date are facts that arose after the reporting date, but before the signing of the report. But no one is immune from the fact that your “predecessor” did not take these circumstances into account. Examples of facts that arose after the reporting date include dividends recommended or declared based on the organization’s performance, replenishment of reserve capital from profits, and unexpected loss of material assets worth a significant amount.

Besides, balance sheet could have been compiled in violation of the Accounting Regulations (80% of audited organizations make such errors). For example, offsetting between items of assets and liabilities is not allowed, except in cases provided for by law (clause 40 of the Accounting Regulations). That is, many accountants seem to “collapse” the credit and debit balances and reflect the collapsed balance in the balance sheet.

1.5. If documents are completely or partially lost

In case of complete or partial loss of documents, then you, as in the case when the accountant left with all the documents, will need to restore accounting and tax records. The algorithm for the accounting restoration process is the same as in the previous case.
But if the documents were partially lost, then you are in a better position than when there are no documents at all. In addition, if the loss of documents occurred during the period when you worked at this enterprise, then most likely you will have to strain your memory to restore the records. In addition, oral conversations with employees of accounting and other economic services bring very good results.
To avoid such situations, periodically make archival copies of your accounting database on the computer and print out balance sheets at the end of the period (month).

Chapter 2. If the organization did not keep records for a certain period of time

It often happens that organizational leaders do not take accounting seriously. They either keep it themselves, but not professionally, or they don’t keep records at all. In this case, a situation arises when it is necessary to restore accounting for previous periods.
Keep in mind that failure to keep records entails the so-called gross violation of income and expenses. According to clause 3 of Article 120 of the Tax Code of the Russian Federation, a gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence of primary documents, or the absence of invoices, or accounting registers, systematically (twice or more during the calendar year ) untimely or incorrect reflection of business transactions, cash, tangible assets, intangible assets and financial investments taxpayer.
Clause 1 of Article 9 of Federal Law No. 129-FZ of November 21, 1996 establishes that all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents. Primary documents must be drawn up at the time of a business transaction, and if this is not possible, then immediately after its completion. Of course, primary documents must be correctly drawn up and contain complete and reliable information. The persons who compiled and signed the primary document are responsible for this.

2.1. Recovery procedure

Restoration of documents includes, first of all, restoration of quantitative records.
Restoring quantitative (quantitative-varietal) accounting can be used in any sector of the economy, but most often this method is used in trade and Catering(warehouses, wholesale depots, shops, cafes, canteens, etc.).
Complete or selective restoration of quantitative accounting is possible. In the first case, the entire card index is restored, in the second, the movement of individual types of goods is checked. Complete restoration of quantitative accounting requires a lot of time.
The lack of quantitative and total accounting, i.e. accounting for the movement of goods in quantitative and monetary terms by individual names and varieties, helps to conceal abuses in which, as a result of forgery in primary documents, data on the real movement of individual values, but the total amount of the value of goods, is changed adjusted to the actual one.
Typical examples of such abuses are: when carrying out warehouse operations - the release of goods of a lower grade under the guise of a higher one, during production operations in public catering establishments - the replacement of some products with others, cheaper ones. Total surpluses are realized by withdrawing cash proceeds, appropriating valuable goods, and issuing non-commodity invoices.
Representatives of law enforcement agencies may demand the restoration of quantitative and total records, but only in cases where this is caused by a real need, as a rule, in the process of investigating criminal cases.
There are cases where records were not kept for the purpose of abuse. For example, raw materials of the highest quality are purchased, but lower grades were released for production. Analysis of the quality of raw materials, materials and finished products makes it possible to identify facts of the use of inferior raw materials, replacement of some materials with others, cheaper ones, underinvestment in products, distortion of the quality indicators of accepted or manufactured products.
In this case, it is necessary to strive to take for analysis products released before the start of the inspection, or raw materials that were put into production at the same time. Otherwise, the check may not be effective.
If quality control is possible without special laboratory tests and is carried out directly at the location of the product, then the persons responsible for this area of ​​work and the persons being inspected must take part in it. In this case, it is necessary to comply with the established rules regarding the methodology and technique for obtaining samples and samples.
Complete the inspection with the appropriate document. In cases where the analysis must be carried out in the laboratory, arrange for the collection of appropriate samples or samples of raw materials. This action is drawn up in an act signed by all those present. In some cases, it is possible to formalize the receipt of samples and specimens using documents provided for various ministries and departments. The results of the laboratory analysis in the form of a corresponding document are attached to the inspection report.
Situations are also possible when individual services (for example, economic) have developed standards for accounting for production costs. And accounting services did not keep records for a certain period of time. Then the following recommendations will help you: carry out a control launch of raw materials into production. This method will help you:
establish actual consumption, amount of waste, output of finished products;
check the technological process and equipment performance.
The control launch of raw materials and materials into production helps to identify various shortcomings and violations in regulation and production technology, to reveal theft and other abuses associated with the creation of unaccounted surplus material assets as a result of failure to keep records in the organization.

2.2. What mistakes should you avoid?

When organizing and conducting a control run, it should be borne in mind that in order to conceal violations and abuses, the persons being inspected often persuade the workers or themselves attempt to fraudulently change certain essential conditions of the experiment and distort its results. In this regard, for better observation and control over compliance with the experimental conditions, it is advisable to involve uninterested persons, or conduct an experiment with the participation of a group of auditors.
Remember that in accordance with clause 39 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, changes in financial statements relating to both the reporting year and previous periods ( after its approval) are made in the reports prepared for the reporting period in which distortions of its data were discovered.

Chapter 3. If you experience force majeure circumstances

No one is immune from loss and destruction of documents as a result of emergency circumstances. This chapter will discuss what actions will need to be taken in the event of unforeseen circumstances.

3.1. Where to start recovery

In the event of loss or destruction of documents, the head of the organization must first of all issue an order according to which to appoint a commission to investigate the reasons for the loss of documents (clause 6.8 of the Accounting Regulations). The results of the commission’s work must be documented in an act approved by the head of the organization.
Where necessary, representatives of investigative authorities, security and state fire supervision are invited to participate in the work of the commission.
In addition, when facts of theft are revealed, as well as in the event of a natural disaster, fire and other emergency situations in accordance with paragraph 2 of Art. 12 of Law No. 129-FZ “On Accounting” it is obligatory to conduct an inventory, based on the results of which it is necessary to compile as detailed a list (inventory) of lost documents as possible.
In addition, the organization needs to confirm the reason for the loss of documents with external supporting documents. In the event of a fire, you should obtain a certificate from the state fire service (EMERCOM), if documents are stolen - a certificate from the local internal affairs body of the Ministry of Internal Affairs of Russia and a criminal court verdict, in case of flooding of the premises - a flood report from the owner of the premises, a certificate from the housing office, REU. The list of stolen or destroyed documents compiled by representatives of these bodies and services can later serve as a powerful argument in the event of disputes with the tax inspectorate.
After all evidence of the reason for the loss of documents has been collected, the tax authorities should be notified of the fact of loss or destruction of documentation. Of course, this must be done before scheduling a tax audit. It is advisable to issue a notification in writing addressed to the head of the tax office, attaching copies of certificates from the relevant authorities and a list of lost documents.

3.2. Recovery procedure

The next step is the restoration of lost documents. You should try to do this because:
actions to restore documents will be an important argument in legal proceedings with the tax authority. Established arbitration practice indicates that if an organization does not take any action to restore missing documents, the fact of loss of documents as a result of emergency circumstances is not recognized as a circumstance excluding the guilt of the taxpayer (Resolution of the FAS VSO dated July 28, 2003 No. A33-20597/02- SZn-F02-2227/03-S1; FAS SKO dated May 24, 2005 No. F08-1523/05-911A; FAS TsO dated May 30, 2005 No. A64-1904/04-10). The absence of measures to restore documents can be interpreted as an unlawful inaction that led to the commission of a tax offense due to negligence (clause 3 of Article 110 of the Tax Code of the Russian Federation);
if the documents are not restored, the tax authority may exercise the right granted to it by paragraphs. 7 clause 1 art. 31 of the Tax Code of the Russian Federation, and determine the amount of taxes by calculation based on data about the taxpayer and about similar taxpayers. There is a high probability that taxes calculated in this way will be higher than those reflected in tax returns, on the basis of which additional amounts of taxes, penalties, and corresponding penalties will arise.
The procedure for restoring documents depends on which documents are lost. Thus, if an organization loses its accounting and tax reporting, it should contact the tax office with a request to provide copies of submitted reports and declarations for past periods. It is advisable to submit this request along with a notification of loss or destruction of documents. How to do this - read in Chapter 1 “If your accountant leaves.
To restore bank documents, an organization must contact the servicing bank with a request for copies of payment documents and statements. If the electronic database is preserved accounting program, then it will not be difficult to restore the lost accounting and tax registers, after which, based on the register data, a detailed list of lost primary documents should be generated. In the event of loss or destruction of accounting program data, the only source of information about the primary documents to be restored will be copies of bank documents. Based on them, you can draw up a register of counterparties who need to be contacted with a request for copies of all documents relating to their relationship with the organization (contracts, bills, invoices, acts, invoices, etc.). How to do this - read in Chapter 1 “If your accountant leaves.”

3.3. What mistakes should you avoid?

When recovering lost documents, you may encounter the same errors that occur if the accountant left with all the documents. How to avoid mistakes - read in chapter 1.

Chapter 4. If errors are made in accounting

Currently, the procedure for correcting errors made by an organization that are identified in maintaining accounting records is established in clause 11 of the Instructions for the preparation of financial statements. According to this instruction, in cases where incorrect reflection of business transactions of the current period is detected before the end of the reporting year, corrections are made by entries in the corresponding accounting accounts in the month of the reporting period when the distortions are identified.
If an incorrect reflection of business transactions is detected in the reporting year after its completion, but for which the annual financial statements have not been approved in the prescribed manner, corrections are made by entries in December of the year for which the annual financial statements are prepared for approval and submission to the appropriate addresses.
In cases where the organization identifies in the current reporting period incorrect reflection of business transactions in accounting accounts last year, corrections to accounting and financial statements for the previous year reporting year(after approval of the annual financial statements in accordance with the established procedure) are not included.
Corrective accounting entries are made in one of three ways:
1. Made incorrectly accounting entry is reversed and the correct entry is made. This method is usually used when an error is identified in the current reporting period (quarter, year) and is associated with inconsistent primary accounting documents or regulations reflection of the transaction on the accounting accounts. In this case, the use of additional (reverse and correct) entries distorts the economic meaning of turnover in the accounts of the current reporting period (the amounts in turnover are doubled).
2. An additional entry is made for the amount not reflected in the accounting accounts. This method can be used to correct errors identified both in the current reporting period and in previous periods (for example, additional tax assessments).
3. A generalized entry is made that brings the entries in the accounting accounts in the reporting period to the state that it would have been if the transaction had been initially correctly reflected (based on errors identified in previous reporting periods).
I draw the attention of accountants that in connection with the application of PBU 18/02, when correcting errors, the accountant must determine whether a specific situation requires the formation of additional entries in accordance with the rules of the above-mentioned standard. Moreover, each error may entail both clarification of tax obligations and changes to accounting data for balance sheet items.
Therefore, the accountant should analyze the impact of operations to correct an error in two stages:
First stage. Determine whether correcting the error requires making adjustments to the accounting data (with the exception of corrections of amounts owed to the budget for taxes).
Second phase. Determine whether correcting the error requires making adjustments to previously paid taxes.
In accounting, the amount of underestimated income tax is formed in account 68 “Calculations for taxes and fees” subaccount “Recalculations for income tax” and is revealed as a result of making adjustments to previously generated accounting objects. This amount is determined as the income tax of previous years. In accordance with clause 79 and clause 83 of the Accounting Regulations, this amount does not form the accounting profit (loss) of the reporting period, but in accordance with clause 20 of PBU 18/02 it forms an indicator of conditional expense (income) of the current period (letter from the Ministry of Finance of Russia dated August 23, 2004 No. 07-05-14/219).
Corrective entries in any of the cases are carried out in the reporting period when the error was discovered (both previous years and the current year in past reporting periods), i.e. when the error was identified by the accountant or the tax authority himself). Errors from previous years in accounting and financial reporting are corrected in the current period and included in the reporting of the current period as profit (loss) of previous years identified in the reporting period.
For example, errors in the reporting year 2006 that were identified in the next year (2007) during the preparation of financial statements (before their approval) should be corrected by records from December of the reporting year (2006).
Since, for tax purposes, errors are corrected in the period in which they were made, transactions recognizing non-operating income and expenses as a result of correcting an error in the current period are not taken into account for tax purposes. Constant positive or constant negative differences occur(letter of the Ministry of Finance of Russia dated August 23, 2004 No. 07-05-14/219 and dated December 10, 2004 No. 07-05-14/328).
The most common reason for errors is incomplete preparation of accounting and tax reporting documents for all financial and business transactions. Usually it consists in the fact that not all required details are filled out in the document. At the same time, due to incomplete registration of primary accounting documents for actual expenses incurred, expenses may be considered unjustified, unfounded or not documented, and therefore not subject to accounting as expenses for tax purposes. This entails the application of tax sanctions.
This chapter will examine in detail the errors that may arise during the recording of financial and business transactions, and give advice on how to correct them.
The basic requirements for filling out accounting and tax accounting and reporting documents are set out in Federal law dated November 21, 1996 No. 129-FZ “On Accounting”, the Tax Code of the Russian Federation, as well as in the relevant decrees of the Government of the Russian Federation, the State Statistics Committee of Russia, instructions, guidelines. If the forms of the documents that the above-mentioned sources offer you are not enough for you, then we can recommend that your organization prepare samples of filling out the documents you use in strict accordance with the requirements for them. It is very important to ensure access to them for all employees of the accounting department and those departments whose employees are closely related to the preparation of primary documents (sales department, warehouse). To do this, you must have samples of the primary documents you developed in a separate folder. When filling out documents, oblige employees to follow the samples.
It should also be taken into account that the primary accounting documents, the unified forms of which are not provided must be approved and included in the order on accounting policy.
Such documents, based on the generalized requirements of clause 9 of the Accounting Law and Art. 13 of the Tax Code of the Russian Federation must contain the following required details:
name of the document (register);
date of document preparation;
name of the organization on behalf of which the document was drawn up;
content (name) of the business transaction;
measuring business transactions in physical (if possible) and monetary terms;
the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
personal signatures (decryption of the signature) of the indicated persons.
In general, the procedure for identifying and correcting errors made in accounting and tax accounting largely requires the highly qualified accountant, which allows him to “feel” the final figures. If there are no additional circumstances, then the debt to personnel for wages and taxes wages at the end of the period (month, quarter) should be within the limits of monthly accruals, depreciation should be comparable with data for previous periods, income should somehow correlate with planned indicators, a greater value of expenses compared to the previous period can be determined situationally in this particular period high expenses for current repairs or emergency circumstances, etc. You should be alerted to the situation when the accounting and tax profit. Currently, the presence of a profit in accounting and at the same time a loss in taxation or the opposite situation is a more common occurrence. Most likely, the accounting rules were not followed or the procedure for calculating the tax base was violated.
And do not console yourself with the fact that today, as a result of incorrect tax accounting, the size of the tax base is not underestimated, but overestimated. It's still bad. Because the arbitrage practice confirms the three-year limitation of the period for submitting updated income tax calculations, keep in mind that overpayment of income tax to the budget as a result of incomplete fulfillment of the requirements of Chapter 25 of the Tax Code of the Russian Federation for 2006 will not save the organization from filing claims in 2010 by the tax authorities for understating the tax base in 2007 and subsequent periods

4.1. The procedure for identifying and correcting errors identified when reflecting transactions with fixed assets and intangible assets

When checking the correctness of accounting for fixed assets, such violations are often encountered, such as not all accepted fixed assets are issued with acts in the form No. OS-1 “Act on the acceptance and transfer of fixed assets (except for buildings, structures)” (OS-1a of buildings (structures) )", OS-1b "Act on the acceptance and transfer of groups of fixed assets") and inventory cards in form No. OS-6 " Inventory card accounting of fixed assets” (OS-6a “Inventory card for group accounting of fixed assets”, OS-6b “Inventory book of accounting of fixed assets”), approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7).
The results of inspections of the correctness of accounting and tax accounting of fixed assets located in the organization showed that in a number of cases procedure for calculating depreciation charges . According to Letter of the Ministry of Finance of Russia dated September 6, 2002 No. ШС-6-21/1377 for fixed assets (including those worth from 2,000 to 10,000 rubles) registered before January 1, 2002, it is necessary to accrue according to accounting depreciation in the previous (valid until January 1, 2002) order (i.e. until the expiration of the depreciation period). The provisions introduced into PBU 6/01 by Order of the Ministry of Finance of Russia dated May 18, 2002 No. 45n into the accounting of fixed assets (including the possibility of writing off fixed assets worth no more than 10,000 rubles as they are released into production or operation), apply to fixed assets registered after 01/01/2002. It should also be taken into account that by Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n, changes were made to PBU6/01. At the same time, the possibility of writing off fixed assets as they are released into production or operation has increased to 20,000 rubles since January 1, 2006. for a unit. Carefully review the initial value of the fixed assets listed on your balance sheet and if there are those that meet the above criteria, correct the violations. Such fixed assets can be accounted for in an off-balance sheet account broken down by financially responsible persons.

End of free trial.

Where to start restoring LLC accounting? What determines the cost of accounting restoration services? Where to restore accounting at a low price?

Greetings, dear friends! Here is a professional accountant with 25 years of experience, Alla Prosyukova!

Today I have prepared a very important and interesting topic for you - restoration of accounting.

I suggest you start!

1. When is it necessary to restore accounting records?

It’s good if your business does not experience any problems, including in accounting.

Unfortunately, there are times when it is the work of the accounting department that needs urgent intervention. Sometimes businesses even require a complete accounting restoration.

Let's explain with an example.

Example

Ippolit Vorobyaninov decided to start his own business. No sooner said than done! And now he is already the owner of his own individual entrepreneur simplified system taxation (or, in other words in simple language, - in simplified terms).

This choice was not accidental. I heard Ippolit from his friends that there is no hassle with an individual entrepreneur using a simplified system! You submit your declaration once a year and that’s it! Therefore, he did not give it into the wrong hands.

Business was going well, things were going well! Ippolit finished the financial year with a turnover of 84 million rubles. Having fun new year holidays, Vorobyaninov hurried with the tax return.

Nothing foreshadowed trouble... However, the tax authorities did not accept the declaration, and they also said that the IP Vorobyaninov “flew” from the simplified tax regime back in November (income at that time exceeded 79,740 thousand rubles, which means that the individual entrepreneur loses the right to use the simplified system and automatically switches to the general one).

The general system is no longer a joke: VAT, income tax and much more. The matter was further complicated by the fact that Ippolit did not keep accounting records as required and did not pay advance payments.

It is not known how the matter would have ended if Vorobyaninov had not contacted the accounting firm “Horns and Hooves” and signed an agreement to restore accounting.

The reason from the example is not the only one.

Let's consider other reasons when entities need to restore accounting:

• change of chief accountant;
• unprofessional accounting service;
• an unreliable “primary document” (primary documentation) was discovered;
• complete or partial loss of accounting documents;
• no records are kept;
• interruptions in record keeping;
• violation of the procedure and deadlines for submitting reports.

If at least one of the above reasons is consistent with the state of accounting in your company, immediately begin to resolve it.

First of all, decide who you plan to entrust with the restoration of accounting. There are few options here.

Pros and cons of the main methods of accounting restoration:

№	Way	Minuses	pros
1	Hire new accounting staff	On initial stage difficult to determine the level of professionalism	Fixed payment
2	Transfer the process to a private consultant	It is difficult to determine the level of professionalism, there are no guarantees.	None
3	Entrust the restoration to an accounting firm	Cost of services	Professional approach, guarantees, flexible prices, any deadlines, submission of corrective reports on recovered data with the necessary explanations and justifications

So, the table makes it clear that best option to restore accounting - help from a professional accounting company.

Stage 2. Drawing up an action plan and its approval

Having familiarized yourself with the state of affairs in the accounting department and having concluded an agreement, it is time to move on to drawing up and approving an action plan.

See the table below for a fragment of the plan.

Plan (fragment) of measures to restore the accounting of Mechta LLC

The plan specifies all necessary activities and their timing.

Stage 3. Correction and creation of new accounting registers

At this stage, planned activities are implemented: contracts, primary documents are collected, missing ones are requested and restored. Based on the corrected and restored documents, new accounting registers are created.

When all Required documents restored, it is time to prepare corrective statements.

Stage 4. Preparation and submission of correct reports

Before preparing corrective statements, it is necessary to reconcile mutual settlements with counterparties. This will allow you to confirm account balances.

Then all necessary reporting is generated based on the restored data, tax registers are updated, and updated declarations are filled out.

After this, the executing company will help you submit the restored reports to the tax office and resolve issues regarding fines and penalties.

After the work is completed, specialists develop a list of recommendations for further accounting and reporting in the customer’s company. These recommendations are based on errors and violations identified during the inspection process.

They are practical in nature and contain specific proposals, forms of documents developed specifically for this customer and his type of activity.

Strict adherence to these instructions will allow you to avoid unpleasant situations in the financial and economic activities of the company in the future.

4. Who provides accounting restoration services - review of the TOP 3 companies

There are plenty of companies offering accounting restoration services. How not to make a mistake with your choice?

The Russian company “My Business” is still quite young (established in 2009), but this does not prevent it from receiving recognition from clients, of whom there are already more than 50 thousand.

What causes the trust in the company of such a large number of different firms and enterprises? The answer is simple: the benefits that the client receives by working in the service!

Some advantages of the company:

• cloud technologies on a modern IT platform, allowing you to keep records from anywhere in the world;
• mobile app;
• intuitive and convenient service interface;
• the ability to keep records with any level of training;
• a large selection of forms and templates for documents required for work;
• professional consultants and friendly support;
• integration with many Russian banks.

Internet accounting “My Business” offers its clients ample opportunities.

Firstly, you can conduct accounting for your company yourself. Moreover, the service allows you to easily and quickly if for some reason it was not carried out or was carried out incorrectly.

Secondly, if there is no time (or desire), accounting can be completely entrusted to the professionals of the company "".

This is not only convenient, but also safe, since the professional liability company “Moyo Delo” is insured for 100 million rubles.

“My Business” offers its clients a wide range of services.

Main services of the service:

• maintaining accounting and tax records;
• generation and submission of reports;
• reconciliation with the tax office;
• settlements with employees regarding wages;
• verification of counterparties;
• preparation of documents for registration of LLCs and individual entrepreneurs;
• accounting outsourcing;
• consulting

With an extensive list of services provided by the “My Business” service, the tariffs are pleasantly surprising.

A nice bonus for new clients is a free trial period. Registration on the service is extremely simple and does not take much time.

The Intercomp company is an outsourcing company. For more than 20 years, the company has been offering its clients outsourcing services in such areas as personnel, finance, accounting, IT technologies and legal services.

The professionalism of Intercomp employees allows the company to achieve high ratings according to various Russian and international rating agencies. Professional liability is insured for the amount of RUB 180 million.

Intercomp has quality certificates according to three international standards: ISO 9001, SSAE 16 and ISO 27001. Such standardization helps improve the quality of services, customer focus and information security.

Throughout its activities, the company, thanks to its professionalism, high quality services and impeccable reputation, has formed a base of regular customers (more than 800 companies). A wide branch network (7 offices) makes the company’s services available not only in the Russian Federation, but also in neighboring countries.

The group began its activities in 1995 as a law firm. Now Uniservice is a Group of companies consisting of three divisions: Business Support, Audit and Consulting.

The Group offers its clients a wide range of services in several areas:

• registration of companies;
• accounting services;
• legal services;
• audit;
• IFRS;
• grade;
• construction SRO;
• consulting services.

At the end of 2015, Uniservice Group took 27th place in the ranking of the 50 largest Russian audit organizations. Uniservice also occupies fairly high ratings in other areas (for example, 30th place according to the Business Rating).

Uniservice Group of Companies insured its liability with Ingosstrakh for 5 million rubles.

By contacting this company, clients receive professional services, flexible prices, and free consultations.

So, you are worried about your company's accounting, and you have decided to restore its problem areas.

Then read the advice of a practicing accountant.

Tip 1. Cooperate with outsourcing companies

Never trust accounting, and even more so its restoration, to “pro” individuals. As practice shows, the services of such specialists are good only for income earners, but it often becomes a difficult task for them.

To protect yourself and receive guaranteed quality services, you should contact professional outsourcing companies.

Advantages of outsourcing company services:

• official contract;
• professional specialists;
• compensation for losses incurred due to the fault of the company;
• possibility of subsequent accounting support.

Remember! It won’t be difficult for professionals to restore the records, but it’s better not to let things get to that point. If you do not have enough knowledge or time to keep records of your company, then the best solution would be to order from professionals. This will reduce the risks of your business and increase its transparency.

Tip 2. Get independent free advice

As the saying goes: "One head it's good, but two better". Therefore, if you have not left your company in the hands of specialists, we recommend that you do not neglect the advice of professionals. Moreover, you can get it for free!

Now you can consult with professionals without even leaving your home. Of course, you need to be confident in the professionalism of your consultants.

Visit the website Pravoved.ru, read the terms, and get an initial consultation.

Guaranteed quality, practically free (only especially difficult questions are paid by agreement, but the prices are reasonable), around the clock, a large selection of lawyers - these are the benefits that you will receive by contacting the company.

Lawyers and attorneys will help resolve issues in any legal area.

Tip 3. Carry out periodic audits of your accounting records

Having restored your accounting, you shouldn’t “rest on your laurels”! To avoid future problems with your company’s accounting, periodic monitoring is necessary.

In large companies, an internal control service is created for these purposes. In small companies, this function is usually performed by the chief accountant (if available) or the business owner himself.

In both cases, we recommend monitoring by third-party specialists.

In the first case, this is necessary so that:

• eliminate abuse on the part of the chief accountant;
• identify errors that the internal controller (chief accountant) could not detect;
• solve problems beyond the control of full-time specialists.

In the second case, third-party checks are necessary when:

• the owner does not have sufficient knowledge for high-quality accounting;
• due to lack of time, records are kept on a case-by-case basis;
• tax inspection is expected.

The company's employees are highly qualified specialists with extensive practical experience in the fields of personnel, accounting and tax accounting, and consulting.

You can be sure that your accounting control will be carried out efficiently and on time. An official contract is drawn up for services, on the basis of which you can, if necessary, attribute the cost of assistance to the expenses of your company, thereby reducing taxable income (profit).

If you have any questions, you can always contact the consultants of the "" service, who will answer all your questions and dispel all your doubts.

You can additionally learn about the features of accounting restoration from the video.

6. Conclusion

Summarize! We looked at the main points of such a procedure as restoring accounting records, learned how to choose the right performing company, how to conclude an agreement and how to check the quality of the service provided.

Let there be no problems or difficulties in the accounting of your business! Good luck with your business!

Accounting restoration is a service to bring an organization’s accounting records into proper condition in accordance with the legislation of the Russian Federation.

During the provision of this service, accounting and tax accounting registers are created anew or corrected, primary documents are restored, reconciliations are carried out with counterparties and tax authorities, updated tax returns and financial statements are submitted, and other actions are taken that may be required to correct system errors in accounting or its restoration in the event that accounting or tax records were not maintained at all.

 Cost of restoring accounting records

The cost of restoring accounting directly depends on the scale of restoration and the duration of periods of absence or incorrect accounting, as well as on the size of the customer’s document flow and urgency. The price is also affected by the taxation regime in which the customer is located (simplified or basic taxation system), the presence of foreign trade activities in the customer’s activities and foreign exchange transactions, availability of loans and borrowings, production according to complex specifications, a large number of items, etc.

In the complete absence of accounting in the organization as a whole, you can generally rely on the cost* indicated in the table below:

Number of documents per quarter	simplified tax system	Regular companies
		For the restored month, rub.
Zero balance (interim) * for the quarter
Zero balance (annual) * for the quarter
Up to 30
From 31 to 100
From 101 to 300
From 301 to 600
From 601 to 1000
From 1001	By agreement	By agreement
Availability of import or export
For each employee beyond the first 5 (the first 5 employees are included in the basic rate)	+500	+500

* the cost of restoring accounting records is given in the basic version without taking into account the specifics of your enterprise

 Cases in which it is necessary to restore accounting records

1. The presence of system errors in accounting or tax accounting, repeated over a long period of time, the correction of which is quite labor-intensive, difficult or even impossible using our own accounting department;
2. The presence in the activities of organizations of periods when accounting or tax accounting was not carried out at all due to one reason or another.

 Consequences of lack of accounting or maintenance with gross violations

In accordance with the Tax Code of the Russian Federation

A gross violation of the rules for accounting for income and expenses and objects of taxation means the absence of primary documents, or the absence of invoices, or accounting or tax accounting registers, systematic (two or more times during a calendar year) untimely or incorrect reflection in accounting accounts, in tax accounting registers and in reporting business transactions, cash, tangible assets, intangible assets and financial investments of the taxpayer.

The consequences of a frivolous attitude towards the state of accounting in an organization can be the most deplorable, and sometimes simply catastrophic: ranging from huge fines, penalties, arrears with subsequent bankruptcy of the company and up to criminal liability of managers. In accordance with paragraph 7 of Article 31 of the Tax Code of the Russian Federation in the event “lack of accounting for income and expenses, accounting for taxable items or keeping records in violation established order, which led to the impossibility of calculating taxes", as well as in a number of other cases, tax authorities have the right “to determine the amount of taxes payable by taxpayers to the budget system of the Russian Federation by calculation based on the information they have about the taxpayer, as well as data about other similar taxpayers”. The amounts of taxes determined by such calculation may turn out to be and, most likely, will turn out to be, as our practice shows, significantly (several times) greater than the amounts of taxes that could have been calculated if accounting had been kept (correctly kept).

In accordance with Article 199 of the Criminal Code of the Russian Federation, tax evasion by failure to submit a tax return or other documents, or by including deliberately false information in a tax return or such documents, committed on a large scale or an especially large scale, or by a group of persons by prior conspiracy

shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to six years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

A large amount is an amount of taxes and (or) fees that amounts to more than two million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) fees payable, or exceeding six million rubles, and a particularly large amount - an amount amounting to more than ten million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes and (or) payable fees, or exceeding thirty million rubles.

 Restoration of accounting includes the following stages

1. Checking the status of accounting. At this stage, the need to attract third-party specialists to provide this service is determined;
2. Planning and coordination with the customer of the scope of restoration work;
3. Collection and restoration of primary documents. At this stage, reconciliation of settlements with the main counterparties is also carried out;
4. Actually correcting or creating anew accounting and tax registers;
5. Coordination of amounts of taxes and fees, payment of identified arrears and penalties;
6. Formation of updated tax returns and calculations for insurance contributions to extra-budgetary funds. Formation of correct financial statements. Submission of updated declarations, calculations and reporting to the tax office and extra-budgetary funds.

The legislative framework of the Russian Federation regarding business activities clearly stipulates the need for proper accounting and tax accounting. However, in practice this is not always done in accordance with legal requirements.

What can happen to entrepreneurs who ignore accounting rules? What should those businessmen do who want to bring neglected or missing accounting documents into compliance with legal requirements? Who can help restore accounting? Let's try to find answers to these questions in this article.

When accounting may need restoration

Restoration of accounting– a comprehensive procedure consisting in bringing all accounting reports and documentation into compliance with the requirements of the legislation of the Russian Federation. When might it be needed?

Any company is faced with the need to maintain accounting records. Large enterprises they establish an accounting service and strict control, and small entrepreneurs sometimes approach the issue frivolously: they neglect accounting, outsource this activity to unverified specialists, turn to friends, submit reports as necessary, counting on the absence of checks. But it happens that the prospect of being responsible for such an attitude to reporting comes closer to the entrepreneur than ever before, and then it will be necessary to quickly bring all the documentation to the required state. Such situations arise when:

• accounting was not carried out for one time or another, sometimes for quite a long time;
• the current accountant turned out to be incompetent and failed to cope with his duties;
• erroneous or false information was entered into the primary documents;
• intentional harm of a dismissed accountant - damage or destruction of accounting documentation;
• loss of accounting documents due to force majeure: fire, disaster, computer virus, robbery, etc.

Why restore accounting?

The purpose of putting documentation in order is not only the self-evident restoration of compliance with the law. An entrepreneur may be prompted to undertake this complex procedure by the following factors:

• the prospect of a serious tax audit;
• the ability to avoid seizure of the organization’s bank accounts;
• waiting for auditors;
• creation of accounting “from scratch” for a new management style or new leadership.

FOR YOUR INFORMATION! As we see, most often “negative” motivation works - the desire to avoid sanctions, which are very severe for violations of accounting.

What threatens short-sighted entrepreneurs

If the audit reveals violations in accounting, that is, in the cases given above, it is not restored in a timely manner and to the required extent, the fate of the entrepreneur cannot be called enviable:

1. Incorrect accounting is automatically associated with problems with the INFS: after all, errors or the absence of a “primary” will inevitably lead to incorrect payment of taxes or even evasion. A tax code is strict towards such violations: administrative and even criminal liability is possible. For late submission of data to the tax office or serious inaccuracies in the submitted documentation, the law provides for:
   • fine from 200 thousand to 300 thousand rubles;
   • or a fine in the amount of income for a three-year period;
   • forced labor for up to 5 years;
   • ban on holding certain positions for up to 3 years;
   • restriction or imprisonment for up to 6 years;
   • It is possible to seize bank accounts and company property.
2. Poor accounting, like any work of poor quality, has a negative impact on the organization's effectiveness and its image, and therefore on partnerships.
3. An entrepreneur who does not have a systematic understanding of the financial side of his business loses control not only over monetary dynamics, but also over supplies, sales of products, and other assets.
4. In the event of theft, it will be impossible to prove anything in court, since property rights will not be supported by documents.
5. Once it comes to the attention of the inspection authorities, the company that has committed a fine will remain the object of close attention for a long time.

What recovery could look like

Depending on different reasons, different restoration of accounting documentation may be required:

1. The time remaining before the event that prompted the entrepreneur to register (inspection, audit, personal goals) allows us to highlight:
   • planned restoration;
   • urgent;
   • emergency.
2. The degree of damage to the original accounting base divides the restoration into:
   • complete;
   • partial.
3. With what forces is the entrepreneur going to carry out this procedure? Recovery can be:
   • internal (independent);
   • through personnel renewal;
   • external (made to order by special organizations).

Accounting restoration procedure

Whatever restoration the organization needs, it is advisable to carry it out according to a certain algorithm, which allows you not to miss important points and achieve the intended goal in the shortest possible time.

REFERENCE! Experience shows that accounting can be restored within a period of several weeks to several months.

Step-by-step algorithm for restoring accounting

Stage 1: preliminary audit. Before you start, you need to study the field of activity. A “diagnostics” of the current state of accounting documents is carried out through a comprehensive analysis of ongoing (or not ongoing) accounting and tax accounting activities at the company. The result of this stage will be a list of errors that need correction.

Stage 2: determining the scope of necessary work. Specific tasks are set and distributed according to the time allotted for recovery. If another organization is invited to carry out the procedure, organizational issues regarding the procedure and place of work with documentation are agreed upon.

Stage 3: drawing up a plan. Specific planning necessary actions indicating the final stages. It is better if this is done in as much detail as possible. For third parties this stage will be called “ drawing up technical specifications».

Stage 4: reconstruction. Creation or adjustment of primary documentation, and on their basis the creation of current accounting registers. It is important that the restored period is correctly “joined” with the previous and subsequent ones.

Stage 5: generation of new reporting. The reconstructed documentation must be verified with partners, since account balances and some other data must completely match. After this, you can generate correct reports that can be safely submitted to the tax office.

Stage 6: prevention and recommendations. Identified violations will become the basis for the formation of a future accounting strategy: it is important to prevent such a situation in the future by learning from own mistakes. Internal restoration will allow us to draw conclusions from the current situation, and a third-party organization will necessarily provide a comprehensive practical advice and specific propositions.

Help from professionals in restoring accounting

You can try to restore damaged accounting records using your own personnel. There is a way that involves updating the accounting staff so that the new employee corrects the situation created by his predecessor.

The fastest and effective method restore accounting - contact specialized organizations.

Experienced professionals will quickly assess the scope of work, easily restore the necessary primary documentation and, on its basis, create the necessary accounting registers.

The cost of such services depends on the size of the company itself, the volume of work required, and the number of documents to be restored. Variations are also possible depending on the tax system used in the organization. Naturally, the amount will be influenced by the required urgency.

Ultimately, restoring accounting will in any case cost the company less than existing with a destroyed accounting system and liability to the law.

Often companies are faced with situations where they have to restore their accounting records. If this is not done, the organization will face serious troubles, including the seizure of accounts. This is an extremely labor-intensive process, so we have compiled step by step instructions to restore accounting records, so that it is easier for you to navigate: where to start, where to go for document restoration, how to streamline this work.

What is meant by accounting restoration?

Restoring accounting records is a rather labor-intensive process aimed at restoring and bringing primary documents into compliance with accounting data, as required Russian legislation, streamlining the accounting of the company by reflecting all economic and monetary transactions in accounting, creating a viable accounting system for the subsequent activities of the organization. In addition, when restoring accounting records, a comprehensive analysis of all tax payments and their declarations is often required.

Why and in what cases is it necessary to restore accounting records?

It is necessary to restore accounting in the following cases:

• The organization did not keep accounting records or did so from time to time;
• For one reason or another, accounting documentation was lost;
• The company employed an unqualified accountant, whose actions led to a discrepancy between accounting indicators and the actual state of the company and document data;
• There was malice when accounting data was deliberately distorted.

The organization must restore its accounting, otherwise it will face major troubles, the worst of which is the seizure of accounts by the Federal Tax Service. Such punishment will be imposed if you not only do not keep records, but also do not submit accounting and tax reports.

The company may also encounter the following problems:

• high fines for gross violation of accounting rules;
• theft, abuse and theft, since there is no strict accounting of the movement of goods and materials;
• complication of relations with counterparties in the absence necessary documents;
• inability to prove your case in the event of claims from the tax inspectorate or legal proceedings.

Where to start restoring accounting records

First of all, it is necessary to remember that restoring financial statements is a long and painstaking process, which will ultimately entail additional assessment or adjustment of previously accrued and paid taxes. If you decide to do this without involving outside specialists, then you need to start with an inventory of the company’s property and funds.

In the case where the organization did not maintain accounting at all, then first of all it is necessary to restore quantitative accounting in full or selectively, and then carry out an inventory.

Step-by-step instructions for restoring accounting records

Below we have compiled a small diagram for you - instructions that will tell you where to start and how to restore your accounting records as productively as possible.

1. An inventory is carried out, during which the actual availability of property, money, equipment, and means of production in the company is determined. Settlements with counterparties are also inventoried. These data are compared with accounting data.
2. We analyze the primary documentation - what is there and what is missing. Based on the available documents, we check whether the entries have been made according to them, and post the missing ones to the accounts. We check everything with the balance sheet; if one has not been maintained, then you will need to fill it out. Using it, it will be possible to recreate the accounting and tax registers.
3. Having verified accounting data and primary documentation, we identify missing strict reporting documents - invoices, cash receipts and outflows, invoices, payment orders, acceptance certificates, etc. Everything that is missing must be restored; how to do this if the company does not keep copies of documents, see the table.

Where can I go to recover documents?	What should be done	What documents will be available?
	Write a letter to the manager asking for copies of account statements with attached documents	Money orders
Suppliers and buyers	Write a letter asking to send you reconciliation reports	Documents confirming receivables and payables
Tax office	Write a letter requesting a statement of reconciliation of calculations with the budget	Act of reconciliation of taxpayer's calculations for taxes, fees and contributions
	Submit an application for a certificate	Certificate about the status of settlements with the budget or the absence of debts on taxes and fees
Pension Fund and Social Insurance Fund	Write a letter to issue a copy of the calculations	Copies of calculations for unified social tax, insurance premiums
	Fill out the notification on the Rosstat website	Codes of types of activities according to OKVED

1. We compare all figures and amounts of recovered documents with accounting and make the necessary amendments.
2. At this stage, we identify unsubmitted reports to various authorities, primarily to tax service. We draw up and submit the necessary reports (annual balance sheet, cash flow statement, VAT, UST, income tax, etc.) declarations, if necessary, we submit updated declarations.
3. A final audit will need to be carried out, and the auditor will need to be someone who was not involved in restoring the accounting records.

Be careful! When reconciling with the Federal Tax Service, settlements with the budget for taxes and duties, the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in accounting as of the date of the reconciliation report may not coincide. This is due to the fact that accounting and tax accounting have different time frames.

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