An annual report is a lot of work that an accountant needs to do efficiently and on time. But don't be afraid. There are some simple tips to help you.
Necessary
attentiveness, patience, reporting programs
Instructions
Step 1
Try to approach the reporting period without erroneous postings. Check the balance sheet for each account. There should be no redness. Check with tax and funds for taxes and fees. Update your reporting software. They are issued in the tax authorities for free, as well as programs for submitting annual reports on the PFR website.
Step 2
First of all, you study the taxpayer's calendar, write out the deadlines for the required reporting, and depending on which tax and contribution payer your organization is, prepare your reporting plan. The taxpayer's calendar can be downloaded on the website of the Federal Tax Service Inspectorate.
Next, generate reports on payroll contributions and post the accruals according to the postings.
Step 3
The next step is to prepare a reporting form on the average number of employees in your organization. It must be handed over before January 20. If you are a VAT payer, then by January 20 you also need to report on this tax. Next, make a calculation for property tax, transport, etc.
Step 4
After you have checked all the accruals for all taxes, prepare the income statement and balance sheet. To do this, carry out a reformation of the balance. This is, one might say, the last operation of the reporting period. At the first stage, the sub-accounts of account 90 "Sales" are reset. On the second - account 91 "Other income and expenses" is closed. At the third stage, account 99 “Profits and losses” is closed. Now you can fill out the balance sheet.
It is also necessary to attach to the reporting "Explanatory note to the annual financial statements".
Step 5
If you are not a small business, then you need to submit a statement of changes in equity, a statement of cash flows. For the successful delivery of the annual report, carefully follow the changes in the Ministry of Finance and legislation.
