An accountant is the person who needs to knowfor sure, what day is it today, month and year. He has no right to be the lucky person who "does not watch hours". The fact is that this is not allowed by the deadline for the submission of financial statements. If you want to become a good accountant, which your colleagues respect and praise your superiors, you must become something like a watchmaker for the whole company: to know what, where, when and at what time. With this, the accountant's calendar will help you, which, by the way, is very useful to compose. The fact is that with its help, the terms of financial statements will be clearly visible. After all, you need to make so many calculations in time! And how many figures to beat to calculate the balance! What are the terms of submission of financial statements?
Documents on taxation should be providednot later than the middle of each month. And this information about profits, expenses, etc. Taxes are not the only item. As a rule, at the beginning of the year, mid and end of the year, the authorities ask the accountant and economist to conduct a functional analysis. All figures must also be pinched by this time. In addition, separate reports for each activity item of the organization are provided weekly.
Why you need to know the timing of the accountingreporting? The fact is that the accountant's work and his reports can easily understand the state of the enterprise's affairs. As they say, a good accountant - 90% of the success of the whole enterprise. And a calendar with deadlines helps you to plan your work day correctly, and not sit like a student afterwards at night for a report that you had to hand over yesterday. So you can always take everything in time, which will have a good effect on your salary and bonuses.
In addition, ignorance of what the timingaccounting statements, can lead to serious problems, especially if it concerns the enterprise's report for the tax service. The fact is that such negligence can entail serious fines, which will greatly damage the financial position of the enterprise. For example, if within 180 days the firm does not submit an accounting report to one of the services, the fine will be more than 5% of the profit amount. If the term is more than 180 days, the fine will be 30%, if the report is not provided and after 200 days, the penalty is 50%. Just think about how big it is! Do not you want to be responsible for such serious financial losses? Moreover, after such a case you are unlikely to be able to keep your work place, and also not to get a record of dismissal under the article in the work record book.
Deadlines for the submission of financial statements are not alwaysflexible. Each item is registered in documents. It is useful for all bookkeepers to write out specialized magazines, in which all the dates and changes are indicated. It is especially important to observe the deadlines for submitting reports to the tax inspectorate. They are spelled out in the articles of the Tax Code of the Russian Federation. For example, Article 213 reports that the annual tax report for 2011 must be submitted on April 1, 2012. Not later than this date. Otherwise, the organization will be penalized. And to make a report for the 1st quarter of 2012 in an insurance organization is needed by May 15. Then, on August 15, a report on insurance premiums for the first half of the year should be submitted - that is, for 2 quarters. The individual entrepreneurs and private organizations should especially carefully observe the deadlines for submitting accounting reports.
Remember that in fact, it is the accountant whoone of the main persons in the enterprise. Already from the first day of the company's existence, a report must be submitted to the tax service, which you are obliged to make. If the activity was not actually conducted, this type of reporting is called zero, but without an accountant no one can do it.