Accountant - the person who should knowfor sure what day it is, month and year. He has no right to be the lucky one who doesn’t watch. The fact is that the deadlines for the delivery of financial statements do not allow it. If you want to become a good accountant who will be respected by colleagues and praised by the authorities, you have to become something like a watchmaker for the entire company: know what, where, when, and how much. With this you will be helped by the calendar of the accountant, which, by the way, is very useful to make. The fact is that with it will be clearly visible the timing of financial statements. After all, you need to make so many calculations in a timely manner! And how many numbers to line up to calculate the balance! What are the deadlines for the submission of financial statements?
Tax documents must be providedno later than the middle of each month. And this is information about profits, expenses, etc. Taxes are not the only item. As a rule, at the beginning of the year, in the middle and at the end of the year, the authorities ask the accountant and economist to carry out a functional analysis. All numbers at this point should also be hit. In addition, separate reports for each item of the organization’s activities are provided weekly.
Why do you need to know the deadlines for the accountingreporting? The fact is that the accountant’s work and his reports make it easy to understand the state of affairs of the enterprise. As they say, a good accountant - 90% of the success of the entire enterprise. And the calendar with the deadlines helps you to plan your working day competently, and not to sit on a student basis and then at nights for the report that you had to hand over yesterday. So you can always donate all on time, which is well reflected in your salary and bonus.
Also, ignorance of how longfinancial statements can lead to serious problems, especially when it comes to the report of the company for the tax service. The fact is that such negligence can entail serious fines, which will severely affect the financial position of the company. For example, if within 180 days the firm does not provide an accounting report to one of the services, then the penalty will be more than 5% of the amount of profit. If the term is more than 180 days, then the penalty will be 30%, if the report is not provided even after 200 days, the penalty is 50%. Just think what a lot of money! You do not want to be the culprit of such serious financial losses? Moreover, after such a case, you are unlikely to be able to save your job place, and also not to get a record of dismissal under the article in the workbook.
The timing of delivery of financial statements is not alwaysare flexible. Each item is registered in the documents. It is useful for all accountants to write out specialized journals in which all 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 states that the annual tax report for 2011 must be submitted on April 1, 2012. Not later than this date. Otherwise, penalties will be imposed on the organization. And to make a report for the 1st quarter of 2012 to the insurance company you need by May 15. Then, on August 15, the report on insurance premiums for the half year should already be submitted - that is, for 2 quarters. Especially carefully observe the deadlines for the delivery of financial statements must individual entrepreneurs and private organizations.
Remember that in essence, it is the accountant who isone of the main persons in the enterprise. From the very first day of its existence, the company must submit a report to the tax service, which you must compile. If the activity was not actually conducted, this type of reporting is called zero, but without an accountant no one can do it.
