Accounting refer to primary documentation And it is a kind of universal document, since it is used in accounting and reporting both by accounting and taxes. It is generally accepted and widespread, because Its use is in demand in the most different situations. As follows from the very name of the document, its compilation is included in the competence of specialists of accounting departments.
Files
In what cases is an accounting certificate
Accounting certificate has no status mandatory documentBut she can "change" incorrect data.
As a rule, the certificate is auxiliary. Most often it is used if necessary to correct the incorrect data into documents of accounting and tax reporting: The correct information is made in the certificate and are sent to the tax inspection.
In addition, it is used for any operations requiring explanation, fixing the calculation of various amounts, confirming the wiring performed in the absence of other substantive documents, carrying out operations using additional calculations, etc.
Thus, with the help of accounting certificate, you can proceed with almost any financial and economic operation in the activities of the enterprise.
It is worth noting that if desired, any company has the full right to confirm the fact of conducting operations that do not require the application of standard documentation types not with the help of accounting certificates, but with the help of individually developed forms of primary documents (of course, subject to the necessary details). This means that in most cases accounting information is a replaceable document.
The procedure for drawing up accounting certificate
The document does not have a single, unified, mandatory for the use of the sample, so experts of accounting departments can write it in free form or use the templates developed and approved at the enterprise. As a comment, it should be noted that although its own forms of documents of the organization must register in their accounting policies, in this case This is not necessary, because There are very diverse reasons for writing accounting certificates.
Some inertia accountants use previously generally accepted typical forms that are convenient and easy to fill. No matter what option will be selected, there are some information that accounting should contain in obligatory: this is
- data on the organization
- date and reason for compiling
- documents and wiring to which it is attached
- as well as signature responsible person.
Can I make corrections to the accounting certificate
Nobody is insured against errors. And although the accounting certificate itself in many cases serves just to correct various kinds of inaccuracies, it can also require some corrections. If the certificate for any reason is impossible to reprint again, then in this case the actions should be happening in the following order:
- neatly stroke incorrect information,
- the correct data fits on top,
- the date and signature of the corrective (with decoding and indicating the position).
Rules for paperwork
An accounting certificate can be written both on a regular A4 sheet of the format and on the company's branded form of organization, it can be composed of both hands and print on a computer. But in any case, it must be certified by the original signature of the employee who wrote it. Make the document printing optional, since since 2016 legal entities According to the law, they have the full right not to use prints and stamps in their work.
To comprehensive references, it is also necessary to carefully and carefully, as well as to any other type of primary documents. Than more it will be drawn up, the less questions will cause when checking.
The help you need to make only reliable information, and if any errors are detected during the writing process, it is better not to correct them, and write a new fixed version of the document.
After drawing up, some types of references must be registered in the organization's internal magazines. For example, accounting certificate must be inscribed in the sales book if it reflects the amount of VAT with residual value transmitted by B. authorized capital firms.
An example of accounting certificate
- At the beginning of the document, details are required: the full name of the organization with decoding the abbreviation of organizational and legal status is written in the middle.
- The line below indicates its address (with the postal index), TIN, and CAT - everything is in strict accordance with the constituent papers.
- The following is the date of the accounting certificate and its number is indicated.
- Below is the plate in which adjustments are made to the report to the previous reporting period. Here fits fit
- actions number (in order),
- his essence
- quantity,
- exact amount,
- the register number for which the operation was passed.
- At the end, the document is signed by a specialist compiler, with a mandatory indication of his position and transfers of the signature.
What to do with accounting certificate after
Like any other primary documentation, accounting certificate is subject to accounting and storage. At the same time, its content is at least three years (for different purposes defined different periods: for example, a certificate for tax accounting It is necessary to keep 4 years old, and if it served as a confirmation for holding any wiring - then all 5 years).
Accounting certificate: When, how and why make up
What is an accounting certificate
Basic regulatory acts According to accounting, accounting certificate is not mentioned. And here tax code Directly refers it to the primary documents. Help does not have a unified form, so you can compose it in an arbitrary form. And although approving your own forms of documents is necessary in accounting policies, for this case it does not make sense for this case, because for each operation, the accounting certificate will be their own.
Like any other primary document, the certificate must contain mandatory details, such as:
- Name of the document (accounting certificate or accounting certificate);
- Date of preparation;
- the name of your organization;
- transaction meters;
- the name of the posts of persons responsible for the commission and correct operation of the operation;
- Personal signatures of these individuals.
In preparation of accounting certificate, you can take the form approved for budget organizations (form code N 0504833).
When we need a certificate
Let's figure it out when an accounting certificate may you need.
Before you consider something, make calculation
Accounting is used to fix the calculation of any amounts for which the accountant is responsible for determining.
This is relevant, for example, when conducting separate accounting of the taxable and non-taxable VAT operations. In this case, the certificate calculates the share of "taxable" and "non-depleted" revenue, based on which the amount of VAT is determined, taken into account in the cost of goods (works, services), and the amounts taken to deduct.
By the way, the courts agree that if all the necessary calculations of the share of revenue and amounts of VAT are made in the accounting certificate, this is a separate accounting.
Example. Make an accounting certificate for separate accounting
LLC "Business Mir" Trade Wholesale and Retail. By retail The organization pays UNVD. By wholesale trade Applies general mode taxation and pays VAT on it. In May 2010, a loader costing 250,000 rubles was acquired and commissioned. (including VAT - 38,136 rubles), which is used in both types of activity. For the II quarter of 2010, revenues excluding VAT in wholesale trade was 1,200,000 rubles, and on retail - 800,000 rubles. The overall revenue for the II quarter of 2010 (excluding VAT) is 2,000,000 rubles.
An accountant was drawn up a certificate of the following content.
Accounting certificate
In May 2010, a loader was purchased, which is also used for wholesale and retailers.
For the II quarter of 2010, revenues excluding VAT amounted to:
- in wholesale trade - 1,200,000 rubles;
- on retail - 800,000 rubles.
Total revenue for the II quarter of 2010
Accounting Help: Sample Writing
(excluding VAT) is equal to 2,000,000 rubles. (1 200 000 rub. + 800 000 rub.).
The share for calculating the amount of VAT (according to the taxable activity) adopted for deduction was 0.6 (1,200,000 rubles / 2,000,000 rubles).
VAT on the acquired loader is 38,136 rubles.
The amount of VAT, taken to deduct, is equal to 22,881.6 rubles. (38 € 36 rubles. X 0,6).
The amount of VAT (on activities, taxable UTII), included in the cost of the acquired loader, is equal to 15 254.4 rubles. (38 136 rub. - 22 881.6 rub.).
The accounts will be made the following wiring.
Chief Accountant --- -------
Here are more examples of situations when an accounting certificate can be used to confirm the calculation:
- Calculation of the amount of interest on obtained and issued loans. In the certificate, you need to indicate the details of the loan agreement, the amount of the loan, interest rate, the term of the contract, the period for which interest is charged;
- The calculation of the amount of interest on obtained loans included in the costs for tax purposes. In addition to these data, this certificate needs to be reflected, how interest is normalized (according to comparable loans or based on the refinancing rate). If the comparability method is used, then data on comparable loans are given, and if percentages are normalized on the basis of the Central Bank of the Central Bank, it is indicated whether there is a change in the contract interest rate and the rate of the Central Bank;
- Recalculation of the cost of goods (works, services), whose price is expressed in currency or in y. e.;
- Calculation of the amount of VAT, previously legally adopted to deduct and subject to recovery;
- Calculation of the amount of temporary disability benefits. At the same time, the accounting certificate is applied to hospital sheet;
- Recalculation of the tax base when wept over the past periods in the implementation of fixed assets before the expiration of the term defined by the Tax Code of the Russian Federation. In the certificate you need to specify which the main tool is recalculated, the date of its acceptance and the accrued amount of depreciation over the period of its operation. Since, in addition to recalculating the base for the "simplified" tax and additional payment of tax, you will have to pay more and the calculation is also better to reflect in the help.
We introduce corrections to account
If you detect errors in accounting, you make correctional records in that month, in which distortions have been identified, without adjusting accounting and reporting for the period when the error was allowed.
Certificate of correctional posts records the fact of incorrect reflection of economic operations on accounting accounts. Based on this reference, you will enable correctional postings of the date specified in the help.
Accounting is also a primary document, on the basis of which you make corrections and tax accounting. However, in contrast to accounting in tax accounting, the error correction is made in the period in which they were committed. Except in cases where the error has led to an excessive payment of tax. Then it is allowed to adjust the taxable database of the current year.
Since the accounting certificate is drawn up to explain the corrections made, it should be included in it all the necessary information. You need to describe in the certificate of the cause of the error and the way it is corrected in accounting and tax accounting. This is done in order not to forget why fixes were made.
Example. We account for accounting certificate for making adjustments to accounting and tax accounting
In April 2010, the accountant LLC "Business world" revealed a mistake admitted in August 2009. He incorrectly reflected the cost of consulting services provided to LLC Audit. The cost of services, according to the Agreement of 01.08.2009 N 1-A and the ACTE of 31.08.2009 No. 1, amounted to 150,000 rubles.
At the same time, in accounting and tax accounting reflected services rendered only in the amount of 100,000 rubles.
The error was discovered on 12.04.2010 when reconciling mutual settlements with Audit LLC.
At the date of the error detection (12.04.2010), you need to make an accounting certificate.
Accounting certificate
08/31/2009 LLC "Audit" under the Agreement of 01.08.2009 N 1-A provided consulting services worth 150,000 rubles. (without VAT), which is confirmed by the act on the services rendered from 31.08.2009 No. 1.
As a result of a technical error in the reflection of the operation, the cost of consulting services subject to inclusion general expenses, was reflected in the amount of 100,000 rubles.
The distortion was revealed on 12.04.2010 as a result of reconciliation of calculations with LLC Audit.
To correct an error in accounting, such a record is made.
For tax purposes, the amount of 50,000 rubles arrived. Included in other expenses and is reflected in line 040 of Annex N 2 to the sheet 02 income tax declaration for the II quarter of 2010
Chief Accountant --- -------
Reflect operations in the absence of documents
The situation is not uncommon, when it is known that income or consumption is, but for some reason there are no supporting documents. And here will help an accounting certificate. For example, if you have a contract that allows you to estimate the amount of consumption, and the consumption is really implemented, then in accounting reflect the flow rate on the basis of accounting certificate. And after receipt of documents, if necessary, specify its sum.
Attention! Include any costs tax expenses Based on one accounting certificate risky.
Example. Accounting costs without document originals
Owned by LLC "Business Peace" is located non-residential premises. The contract with utilities dated 01.01.2010 N 1 provides for the monthly contribution of utility payments in the amount of 7800 rubles, including VAT - 1190 rubles. Acts and invoices for utilities come with significant delay (within a few months).
To recognize municipal payments in those months when the documents did not come, the accountant is an accounting certificate. Since, as mentioned above, take into account the costs on the basis of only accounting certificate risky, then for the purpose of taxation of profit in tax accounting, utility payments are not recognized. They will be included in the costs in the period when the originals of documents are obtained. A similar approach is valid for receiving VAT. That is, you will accept VAT to deduct in the period when the originals of invoices will be obtained.
Accounting certificate
Act and invoice for communal services May 2010 are missing. In accounting, the following wiring was made on the basis of an agreement dated 01.01.2010 N 1.
In tax accounting, the cost of utilities is not taken into account. VAT for utilities will be adopted to deduct when invoice arrival.
Chief Accountant --- -------
Another situation when an accounting certificate can be used to confirm, offered the Ministry of Finance of Russia. He indicated that in the case when fixed assets were transferred to the authorized capital for which there are no invoices in the book of sales, an accountant certificate can be registered, which will reflect the amount of VAT, calculated from the residual (balance) value of fixed assets (excluding revaluation ) transmitted as a contribution to share capital.
Accounting certificates will help you fix any facts and calculations, confirm your position in the dispute with tax authorities, and, in general, their compilation will not take much time.
Example1: wages overpayment.
D50 K70 - 435 rubles.
Creating and filling an accounting certificate of error
Overfit cash Made to the cashier.
Quite often in the practice of relations with counterparties there are operations of mutual settlement.
They can also be issued using accounting certificate.
Also this document is useful if you are a tenant. Many landlords do not write out the act, since the Rental of the Civil Code is not a service. Accounting an accounting certificate, the accountant will take the appropriate costs monthly.
Download Samples Fill Accounting Free Blanks
Accounting Sample and Examples of Filling
The main document to which the Tax Code regulates the corrections in accounting is the accounting certificate. This document indicates those operations that are subject to adjustment, the reasons that led to erroneous records, correct correspondence of accounts and the amount of operations.
This primary document, the form of which was not officially developed and not approved. Therefore, companies independently invent this form, and indicate it in an annex to accounting policies. However, there is a number of details that accounting should necessarily contain:
Name and date of the document;
the official name of the organization;
The operation of the operation and its meters;
Posts and names of responsible persons, their personal signatures.
Accounting certificate - the main official clarification of the corrections made. Copies of primary documentation containing error and recalculations are applied to it. It is this package of documents will help you in a critical situation to explain with the inspection.
Most often accountants commercial organization Enjoy the text form of reference. Consider several practical examples of document design.
Accounting error - Adjustment using reference
The main way to correct the error in the calculations is to detach or reversal a certain amount.
Example1: wages overpayment.
Holiday LLC has calculated and paid wages to his employee Lebedev N.A.: in March 5000 rubles, in April - 4500. In May, it was discovered that for March, an extra charge was accrued, in fact, the salary was 4500. The employee went to meet accounting And agreed to deposit on the cashier. Also, the accounting worker needs to adjust the amount of customized NDFL.
An accountant was compiled an accounting certificate, the following postings were recalculated:
D26 K70 - 500 rubles. Strieving the amount of accrued salary.
D70 K68 - 65 rubles. Strongly excessive amounts of income tax.
On the day of deposit employee to the cashier:
D50 K70 - 435 rub. Overflow paid cash is made to the cashier.
As for the overwhelming of NFFL, formed by the results of March, it was credited with the next tax payment.
Reflection of transactions with additional calculations
Accounting certificate - universal document. It is designed not only for fixing changes in accounting in the current period, but also to reflect the profits or losses of the past years found in past years. And he will also help the accounting officer, if necessary, make an operation for which the unified form is not provided. In this case, make up a certificate calculation to fix not only the amount of the operation, but also the procedure for its calculation.
Take specific example From practice. Accounting certifications are ideal for registration of expenses in separate accounting, which are fully accepted in accounting, and in tax - exclusively within the normal range.
Example 2: Acceptance of executive expenses.
On March 15, Holiday LLC organized a formal meeting of representatives of the affiliate company and held negotiations. 400,000 rubles of representative expenses took the event. Recall that such costs when calculating income tax are made in the amount of no more than 4% of the phot in the period in which they were produced.
The company is quarterly reported on income tax. Executive expenses accumulate on the 26th score.
On March 30, the accountant LLC "Holiday" has determined the standards of executive expenses and issued an accounting certificate.
Confirmation of the operation with a counterparty
Quite often in the practice of relations with counterparties there are operations of mutual settlement. They can also be issued using accounting certificate.
Also this document is useful if you are a tenant.
Accounting information
Many landlords do not write out the act, since the Rental of the Civil Code is not a service. Accounting an accounting certificate, the accountant will take the appropriate costs monthly.
Making up a certificate, an accountant can clarify some accounting indicators, for example, an arising amount for VAT reimbursement from the budget or the need to submit the adjustment declaration.
In many cases, the availability of detailed accounting certificate will help withdraw extra questions from the tax authorities when conducting a desk check.
Example 3: Write-off rent per month.
LLC "HOLIDA" monthly pays rent for an office in the amount of 20,000 rubles. Usually the company makes payment by advance immediately for the entire quarter in the first days of the first month of this period. For the first quarter of 2013, the company has listed 60,000 rubles in January. Accountant LLC "Holiday" at the end of each month prepares a certificate to make acceptance of expenses for accounting.
We reviewed the main cases in which the accounting certificate should be issued. Quite often an accountant is in a hurry to make a calculation, forgetting to arrange it, as it should be. Don't forget to make this required document - He will always tell you how one or another one turned out and helps you answer the most trusted questions of the verifier.
In any account possible accounting errors Or shortcomings, the need to maintain separate accounting - all this can be issued an accounting certificate. This is the primary document, in unified formas She is not, but its significance is the same with the "primary".
Using accounting certificate
Compilation of the clip is needed to correct erroneous data in financial OperationsCorrection information in accounting and tax reporting records. It is needed for some of the economic operations:
- Accrual of the depreciation of the OS;
- Calculation of the currency difference;
- Distribution of transport costs;
- Calculation of trade markup;
- Payment wages;
- Accrual of various provisions and reserves;
- Translation from a long-term loan into short-term;
- Write-off payables I. accounts receivable;
- Calculation of interest on loans and deposits;
- Distribution of profit or accrual dividends.
Bupspouch is a full-fledged primary document and therefore using it can be corrected by many financial and economic operations in the company.
Information for drawing up accounting
Accounting certificate is a document in which these details are necessary:
- Document's name;
- The time of the primary document;
- Company name;
- detailed information economic operation;
- FULL NAMES, responsible for carrying out operations;
- Signatures of responsible persons.
The document is developed and is compiled individually at each enterprise, prescribed in the accounting policy of the enterprise.
IMPORTANT: To make complete information to the accounting certificate about the permissible deficiency and attach it to the "primary", where the inaccuildness is contained.
Accounting consistency
In what order you can correct the mistaken data, the position on accounting (PBU 22/2010) will help us. Information on erroneous shortcomings are divided into significant and insignificant.
Essential errors are characteristic if they can bring negative indicators in one reporting period commercial activities. The company takes such a conclusion on own initiativeBased on the resulting erroneous operations.
Errors of a significant nature can be corrected in this order:
- If you detect erroneous calculations until the end of the reporting annual period, it is possible to correct in the accounting in a month when inaccuracy was determined;
- If you detect erroneous calculations after the end of the annual reporting period, but the report has not yet been approved, then corrections are possible in December-month of the reporting year;
- When inaccuilding inaccuildings are found after the approval and signing of reporting for the year, but before it is provided to the owner of the shareholder or other authorized persons of the company, correction is possible in December of the reporting period.
A significant error detected in the current annual reporting After approval and signing by the owner to make corrections can be compatible in reporting periodwhen it was discovered. AND accounting wiring will be associated with account account 84 retained profits (uncovered loss).
When correcting insignificant errors, you must follow the following order:
- If the erroneous data is found until the end of the reporting year, then the bumpings correct these shortcomings in that month in which they were allowed;
- If you detect erroneous data after the end of the reporting period, but the report has not yet approved the leadership, then you can make corrections with recordings in accounting in December of the reporting year.
It is important to know that the correction of a non-esteem error with compatinals, which led to profitable income or loss of the company, is assessed by other income and expenses of the reporting period when it was revealed by defects.
Conditions for drawing up an accounting certificate
When salary accrual by the staff of Sokol LLC Sergeyev R.N. Impropered incorrect income of 1250 rubles. For January-month. Found a mistake in February when paying wages. Sergeev R.N. Made overpay in February in the company's cashier. The accountant LLC "Sokol" amounted to an accounting certificate, on which the following covers were made:
- Dt20 kt70 - cut the excessive amount paid in the amount of 1250 rubles;
- D70 KT68 - we carry out the maintenance of the NDFL in the amount of 163 rubles;
- DT50 KT70 - the amount of the company's cashier in the amount of 1087 rubles is returned.
Spailed amount of NDFL Sergeeva R.N. will be taken into account in February.
Sample accounting certificate
LLC "Sokol"
Accounting information
Officer Sergeyev R.N. In January, the wages were accrued in the amount of 1250 rubles. In February, this error was discovered when paying wages.
Error corrected in February with the following wiring:
- Dt20 kt70 - 1250 rub. Overlaced amount;
- D70 KT68 - 163 rubles. reversing withheld ndfl;
- DT50 KT70 - 1087 rub. Return to the cashier of the enterprise.
Chief Accountant Gladkova M.A.
The shortcomings committed in the accounting process lead to erroneous calculations in the tax reporting.
It is necessary to consider that corrections in accounting and tax registers differ from each other because the tax reporting is allowed by correction Declarations For that period of time in which erroneous calculations were made.
Accounting is considered an optional register, but its function is enclosed in correcting the mistaken calculations, inaccuracies. It is compiled by employees of accounting and subscribe officers. The more accurate you describe the problem in the clip, the easier it will prove its rightness to the tax authorities.
The Federal Tax Service of Russia allows you to correct erroneous data recorded in accounting certificates with documents confirming erroneous information.
Accounting information - internal document Companies that must contain the requisites required for primary documents. A sample of writing an accounting certificate for different situations see the article.
If the documents are not provided for to reflect the fact of economic life or need to correct an error in accounting, the accountant is a certificate. For example, the accountant will need to make a document to:
- justify separate accounting;
- make corrections to account or reporting;
- write off payables;
- annulment accounts on accounting accounts;
- calculate calculations, etc.
Accounting reference samples for different cases See at the end of the article.
Accounting: details
The unified clip is not. The company has the right to develop it independently. As a basis, you can take an accounting certificate for budget enterprises 0504833, which is approved by the Order of the Ministry of Finance of 03/30/2015 No. 52n.
Making as a certificate, the accountant must indicate the required props of the primary document in it (part 2 of article 9 Federal Law from 06.12.2011 No. 402-ФЗ). Namely:
- name of the document (accounting certificate - calculation, accounting certificate);
- company name;
- the date of compilation of the clip;
- contents of operation;
- transaction meters;
- the name of the posts of persons of responsible persons and their signatures.
The company has the right to develop a certificate form once and attach it to the order of accounting policies (clause 4BBU 1/2008, approved by the order of the Ministry of Finance of Russia from 10/06/08 No. 106n). The main thing is that it meets the operations for the design of which will be used. For example, making corrections into account or reporting.
Accounting certificate signs chief Accountant And the person responsible for the operation. The original Help is kented into the folder with the same documents, and the copy is applied to the documents that it explains.
Accounting: sample
Buchard does not replace primary documents. She confirms operations and informs about where this or that figure came from. Samples of accounting certificate for frequent cases - below.
Accounting certificate for correcting bugs in accounting or tax accounting
Accounting certificate for calculating daily
To justify the size of the paid daily, for example, in the case of tax audit, companies are accounting certificate. Sample - below.
Accounting certificate to write-off payable debt
In order to documented the debt debt to the counterparty, the limitations for which exceeded three years, the accountant is a certificate. Based on the document, the head publishes an order to write off debt.
Accounting information - This is primary accounting documentcontaining information about the operation (event), which should be reflected in accounting or tax accounting.
Accounting certificate is a type of accounting certificate and differs from it only by the fact that it contains a calculation of any indicator that should be reflected in accounting.
Who and when accounts for accounting certificate (certificate)
Accounting certificate draws out the unoliginal organization when any of the two conditions is performed:
1) To account for any operation (events), the preparation of another primary document is not provided.
For example, when correcting errors in accounting, incl. reversal record. Then in the accounting certificate it is necessary to describe when and what operation was incorrectly reflected in account accounts, specify the causes of the perfect error and the way it is fixed (the content of the correctional entry);
2) To account for any operation (events), on the basis of available primary documents, additional calculations must be carried out. In this case, the accounting certificate is made. For example, it may be calculated:
VAT amounts recovered when transmitting OS in;
The initial value of the OS, folding out of several types of costs;
The amount of the reserve for doubtful debts.
For what form should be accounting certificate (certificate calculation)
Mandatory for use form of accounting certificate is not regulated.
Therefore, it must be developed independently and approve by the order of the head of the organization as an annex to accounting policies.
At the same time, the certificate form must contain all details, mandatory for the primary document:
1) the name of the document;
2) document drawing up;
3) Name economic Subjectmaking a document;
5) the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the measurement units;
6) the name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for the correctness of its design, or the name of the position of the person (persons) responsible (responsible) for the correctness of the execution of the accomplished event;
7) signatures and surnames of officials.
The procedure for drawing up accounting certificate (certificate certifications)
On the book of accounting certificate in the upper left corner, the full name of the enterprise must fit in accordance with the constituent documents.
You can also write the address of the location of the organization, an identification number The taxpayer and the code setting code into the tax authority.
After the name of the company, the document is indicated.
The document is drawn up comply with the error detection date.
In the middle accountant writes the name of the document. In our case, this is an accounting certificate.
After that, the certificate indicates when and which operation was incorrectly reflected in account accounts, the reason for the perfect error and the method of its correction.
If the wrong amount was specified, the content of the help is written the name of the economic operation in which an error is made and the actual amount is indicated.
If incorrect correspondence of accounts was applied, then in the accounting certificate it is necessary to describe when and what operation was incorrectly reflected in account accounts, specify the reasons for the perfect error and the way it is fixed (the content of the correctional record);
At the same time, the company's accountant should indicate the meters of the economic operation, on which corrections are made, in kind and monetary terms.
There are still questions on accounting and taxes? Ask them on the accounting forum.
Accounting (certificate calculation): details for accountant
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