Document flow in accounting and tax accounting

The book outlines a methodological approach and provides practical recommendations for documenting business operations and organizing document flow. All recommendations are given taking into account all the latest changes in the regulation of documenting transactions in accounting and for tax purposes, including the requirements of the FSB, the Law on Accounting, the Tax Code of the Russian Federation and other regulatory documents. Using specific examples, the procedure for filling in the mandatory unified forms of primary accounting documents is considered, as well as samples of accounting certificates, orders and other documents that an accountant needs to have. For all the situations given in the book, the procedure for their reflection in accounting and tax accounting is outlined, the consequences of violating certain rules of drafting documents are considered and the algorithm of the accountant's actions is given. The book is addressed to a wide range of readers. It will be useful to accountants and managers of enterprises and organizations of all forms of ownership (including budgetary and non-profit), as well as small enterprises that have switched to a simplified system of taxation, accounting and reporting, and private entrepreneurs who are also required to draw up organizational and administrative and primary accounting documents (orders, invoices, cash orders, etc. P. ) in accordance with the established rules. This publication can be used as a textbook in the study of accounting. 16th edition, revised and expanded.