If the company did not have accounting for a long time or the actions of an incompetent accountant led to many errors, then it is imperative to complete the procedure for restoring accounting. This can be done by a new accountant or by contacting special audit companies.
Instructions
Step 1
Take an inventory of the property of the enterprise and its purpose. At this stage, a comparative check of accounting data and the actual availability of inventories, means of production and equipment is carried out. The current contracts of the company are also analyzed.
Step 2
Analyze the existing accounting documentation at the enterprise. Process the original financial documents, on the basis of which you restore the accounting entries. Fill out the turnover sheet to check the correctness of the specified information and recreate the tax and accounting registers.
Step 3
Identify the missing primary documentation. Restore invoices, invoices, cash and advance reports in accordance with the rules for conducting cash transactions. Complete the income and expense book.
Step 4
Restore the reporting for the period of absence of accounting at the enterprise. Prepare, submit and defend accounting and tax reports to the tax office for specified periods. These documents consist, as a rule, of a quarterly and annual balance sheet, a declaration on the UST, VAT and income tax, a statement of cash flows, changes in capital or retained earnings, and so on.
Step 5
Contact an audit firm for a final verification audit. In this case, the check should be performed by a specialist who did not take part in the initial restoration of accounting. Based on the results of the audit, comments and recommendations are indicated on the further order of the financial documentation.
Step 6
Use the services of specialized firms to restore accounting. At the same time, at the end of all procedures, it is necessary to demand from the company a report and an act of acceptance and transfer of the work performed. If you transfer the documentation to the auditor, then it is imperative to also draw up an act of acceptance and transfer of documents.
